https://www.taxtmi.com/caselaws?id=49549 The Supreme Court held that the Additional Collector in district Bahraich was competent to assess agricultural income-tax under the United Provinces Agricultural Income-tax Act (III of 1949) following the amending Act of 1956. The Court emphasized that the legislative intent behind the amendment included Additional Collectors in the definition of "Collector" for assessment purposes, retroactively validating the assessments made. The Court clarified that a proceeding for review was not the sole remedy to challenge judgments inconsistent with the amended provisions, affirming the appellate court's authority to consider appeals in light of the amended law. The Court allowed related appeals, overturning judgments without costs based on the retrospective application of the amending Act of 1956. en-us Thu, 28 Jul 1960 00:00:00 +0530 Tue, 02 Sep 2014 20:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49549 The Supreme Court held that the Additional Collector in district Bahraich was competent to assess agricultural income-tax under the United Provinces Agricultural Income-tax Act (III of 1949) following the amending Act of 1956. The Court emphasized that the legislative intent behind the amendment included Additional Collectors in the definition of "Collector" for assessment purposes, retroactively validating the assessments made. The Court clarified that a proceeding for review was not the sole remedy to challenge judgments inconsistent with the amended provisions, affirming the appellate court's authority to consider appeals in light of the amended law. The Court allowed related appeals, overturning judgments without costs based on the retrospective application of the amending Act of 1956. Case-Laws Income Tax Thu, 28 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49549