1989 (11) TMI 11

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.... BABU J. -The petitioners are assessees under the Karnataka Agricultural Income-tax Act, 1957 (for short "the Act"). They have challenged the constitutional validity of rule 9(c) of the Karnataka Agricultural Income-tax Rules, 1957 (for short "the Rules"), as being ultra wires sections 3 and 7 of the Act and also the assessments and demand notices dated May 22, 1981 for the assessment years 1979-8....