1998 (2) TMI 83

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....ataka Agricultural Income-tax Act, 1957. The dispute is with regard to the assessment year 1982-83, i.e., the previous year ending on March 31, 1982. In accordance with the provisions of section 18 of the Karnataka Agricultural Income-tax Act ("the Act" for short), the return was due on May 31, 1982. There is a provision for seeking extension of time under section 61 of the Act. The petitioner ap....

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....ion 18 of the amending Act also provided that the return of agricultural income for the previous year ending on or after March 31, 1982, but before the date of commencement of the Karnataka Agricultural Income-tax (Amendment) Act, 1983, shall be filed within four months from the date of commencement of the said Act. It is on the basis of this amendment, it is submitted that the petitioner is not l....

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....on of learned counsel for the respondent is taken to be correct, it would mean that the benefit could be given only to the defaulters and not to the law abiding citizens. The provisions of the Amending Act No. 14 of 1983 cannot be considered in a manner so as to discriminate between the assessees who have submitted their returns late either on their own or on the basis of any permission given by t....

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....osition is made clear by the proviso which fixes the liability for making the payment of interest. The proviso to section 61 has also been amended by Act No. 14 of 1983, which reads as follows : "Provided that no such extension shall be granted unless the assessee undertakes to pay, in addition to the tax payable, interest at twelve per cent per annum on the tax due as per the return from the due....