https://www.taxtmi.com/caselaws?id=25539 Surcharge on agricultural income-tax remained recoverable for an assessment period covered by an Ordinance even after the Ordinance later lapsed, because the liability had already arisen while it was in force. The subsequent lapse did not invalidate the surcharge for that period or prevent assessment under the Ordinance. A departmental circular directing that no surcharge be levied in pending assessments could not override the statutory position or extinguish liability that had already attached. The surcharge was therefore validly leviable, and the assessee's challenge failed. en-us Wed, 10 Dec 1986 00:00:00 +0530 Fri, 29 Jan 2010 13:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25539 Surcharge on agricultural income-tax remained recoverable for an assessment period covered by an Ordinance even after the Ordinance later lapsed, because the liability had already arisen while it was in force. The subsequent lapse did not invalidate the surcharge for that period or prevent assessment under the Ordinance. A departmental circular directing that no surcharge be levied in pending assessments could not override the statutory position or extinguish liability that had already attached. The surcharge was therefore validly leviable, and the assessee's challenge failed. Case-Laws Income Tax Wed, 10 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25539