https://www.taxtmi.com/caselaws?id=49253 Surcharge on agricultural income-tax for assessment year 1957-58 could not be levied under the Kerala Surcharge on Taxes Act, 1957, because the charge is governed by the law in force on the first day of the assessment year unless the statute provides otherwise. The Act came into force only on 1 September 1957 and contained no express retrospective provision or necessary implication extending it back to 1 April 1957. Later notifications did not change that position. The surcharge was therefore not payable for that assessment year. en-us Wed, 15 Dec 1965 00:00:00 +0530 Mon, 03 Nov 2025 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49253 Surcharge on agricultural income-tax for assessment year 1957-58 could not be levied under the Kerala Surcharge on Taxes Act, 1957, because the charge is governed by the law in force on the first day of the assessment year unless the statute provides otherwise. The Act came into force only on 1 September 1957 and contained no express retrospective provision or necessary implication extending it back to 1 April 1957. Later notifications did not change that position. The surcharge was therefore not payable for that assessment year. Case-Laws Income Tax Wed, 15 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49253