https://www.taxtmi.com/caselaws?id=49326 The Supreme Court held that under rule 8-A of the Zamindari Abolition and Land Reforms Rules, the Collector is mandated to realize tax in the specified manner, rejecting the State's arguments for discretion. The Court determined that tax assessed under the U.P. Agricultural Income-tax Act falls within the Abolition Act's scope, allowing for the adjustment of tax liability against compensation bonds. The case was remanded to the High Court to verify the delivery of compensation bonds and ensure proper adjustment. No costs were awarded for the appeal. en-us Thu, 05 Nov 1964 00:00:00 +0530 Thu, 21 Aug 2014 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49326 The Supreme Court held that under rule 8-A of the Zamindari Abolition and Land Reforms Rules, the Collector is mandated to realize tax in the specified manner, rejecting the State's arguments for discretion. The Court determined that tax assessed under the U.P. Agricultural Income-tax Act falls within the Abolition Act's scope, allowing for the adjustment of tax liability against compensation bonds. The case was remanded to the High Court to verify the delivery of compensation bonds and ensure proper adjustment. No costs were awarded for the appeal. Case-Laws Income Tax Thu, 05 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49326