https://www.taxtmi.com/caselaws?id=49326 Rule 8-A required the Collector to realise pre-vesting agricultural income-tax dues by adjustment against compensation; it did not leave the Collector a discretion. The opening language preserving the State's other recovery rights did not convert the prescribed adjustment mechanism into an optional remedy. Agricultural income-tax assessed for the previous year ending 30 June 1952 was treated as tax for a period prior to vesting because the liability attached to the income of that year, so it fell within section 6(d) and was eligible for adjustment against compensation. The statutory entitlement to adjustment was affirmed, subject to factual inquiry on the availability of compensation bonds to give effect to the relief. 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 Rule 8-A required the Collector to realise pre-vesting agricultural income-tax dues by adjustment against compensation; it did not leave the Collector a discretion. The opening language preserving the State's other recovery rights did not convert the prescribed adjustment mechanism into an optional remedy. Agricultural income-tax assessed for the previous year ending 30 June 1952 was treated as tax for a period prior to vesting because the liability attached to the income of that year, so it fell within section 6(d) and was eligible for adjustment against compensation. The statutory entitlement to adjustment was affirmed, subject to factual inquiry on the availability of compensation bonds to give effect to the relief. Case-Laws Income Tax Thu, 05 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49326