1972 (3) TMI 5

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.... Officer, dated January 11, 1972. The matter related to the assessment year 1971-72. By petitions dated December 27, 1971, and January 1, 1972, the assessees, on the ground that they had filed appeals, invoked the proviso to section 40 of the Madras Agricultural Income-tax Act, 1955, and asked for stay of collection of that part of the tax covered by the appeals. The petitions were dismissed. Reas....

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....nd in such manner as may be prescribed. If an assessee fails to pay tax as demanded, he would be considered to be in default. The section has a proviso which says: " Provided that, when an assessee has presented an appeal under section 31, the Agricultural Income-tax Officer may, in his discretion, treat the assessee as not being in default so long as such appeal is undisposed of." The proviso v....