1972 (3) TMI 5

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.... orders of the Agricultural Income-tax 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 appea....

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....alments, within such time, at such place and 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 s....