https://www.taxtmi.com/caselaws?id=25538 Surcharge inserted by the Karnataka Agricultural Income-tax (Amendment) Ordinance, 1980 remained enforceable for assessment year 1980-81 because the Ordinance was operative during the relevant assessment period. The fact that the assessment order was passed after the Ordinance had lapsed did not remove a liability that had already arisen while it was in force. A temporary Ordinance continues to govern matters arising from the period of its operation, and assessments for that period must be made under it. The surcharge was therefore validly levied, and the recovery challenge failed. en-us Fri, 05 Sep 1986 00:00:00 +0530 Fri, 29 Jan 2010 12:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25538 Surcharge inserted by the Karnataka Agricultural Income-tax (Amendment) Ordinance, 1980 remained enforceable for assessment year 1980-81 because the Ordinance was operative during the relevant assessment period. The fact that the assessment order was passed after the Ordinance had lapsed did not remove a liability that had already arisen while it was in force. A temporary Ordinance continues to govern matters arising from the period of its operation, and assessments for that period must be made under it. The surcharge was therefore validly levied, and the recovery challenge failed. Case-Laws Income Tax Fri, 05 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25538