1966 (7) TMI 9

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....period commencing on June 1, 1956, and ending on May 31, 1957. The Agricultural Income-tax Officer made an assessment under the Mysore Agricultural Income-tax Act, 1955 (Mysore Act IV of 1955), which will be referred to as the old Act. Section 3 of the 1957 Act, which will be referred to as the new Act, is the charging section, and the charge under that section is on agricultural income in respect of every financial year commencing from the first April, 1957. "Financial year" is defined by section 2(1) (k), which reads: " ' Financial Year' means the year beginning on the 1st April and ending on the 31st March next following. " So, it is clear that the charge of income-tax on agricultural income under the new Act took within its orbit agr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red by us, remembering that what could be referred to us for decision is the question of law arising out of the order to which section 55(2) refers. So, there should be in the first instance a scrutiny by the Commissioner into the questions of law which the assessee wishes to be referred for ascertaining whether those questions of law arise out of an order under section 32 or section 34 or section 35. If the question which the assessee wishes to be answered does not arise out of these three sections, the Commissioner should decline to refer it for our decision. It is, however, clear, notwithstanding the imperfection in the statement of the Commissioner which has been referred to us, that the Commissioner was of the opinion that all the th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of law could arise is one made under section 32 and that order is an order in appeal made by the Deputy Commissioner in respect of the assessment for the year which commenced on June 1, 1956, and ended on May 31, 1957. The real question which is before us is whether the assessment should have been made under the new Act and not under the old. Although there are three questions before us, which are couched in extremely obscure phraseology, it is the same matter over and over again put in different form. It is, in our opinion, very clear from the provisions of section 3 of the new Act that in respect of the financial year commencing on April 1, 1957, it is the new Act which charges income-tax upon agricultural income and so the assessment ....