1992 (6) TMI 28

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....Many questions arise for consideration in these two original petitions. The petitions are filed under section 60(3) of the Kerala Agricultural Income-tax Act, 1950. The petitioners/assessees pray that this court may direct the Commissioner of Agricultural Income-tax to refer certain questions of law which, according to them, arise out of the revisional orders passed by the Commissioner of Agricult....

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....ub- mission. We, therefore, hold that these two original petitions, filed under section 60(3) of the Act, are not maintainable, since the orders passed in revision were rendered by the Commissioner of Agricultural Income-tax on applications filed by the assessees and they cannot be considered to be orders either enhancing the assessment or otherwise prejudicial to the assessee within the meanin....