1971 (5) TMI 24

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....ns preferred by two assessees who are brothers, under section 55 of the Mysore Agricultural Income-tax Act, 1957, hereinafter called "the Act". The short question that arises in both these revision petitions is whether the provisions of section 12(e) and (g) read with section 3(2) of the Act are applicable in the matter of assessment to super-tax under Chapter VII-A of the Act. The assessments ....

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....plication of Act to super-tax.-All the provisions of this Act relating to the charge, assessment, collection and recovery of agricultural income-tax except those contained in sub-section (1) of section 3, shall apply so far as may be, to the charge, assessment, collection and recovery of super-tax. " From the language of section 53C, it is clear that all the provisions of the Act, except sub-se....

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.... sums exempted are clearly provisions relating to assessment. Therefore, it is abundantly clear that the provisions of section 3(2) and section 12 of the Act apply to the assessment of super-tax under Chapter VII-A. The view taken by the Tribunal, in our opinion, is clearly erroneous and cannot be supported. In the result, we allow these revision petitions, reverse the decision of the Tribunal ....