1986 (9) TMI 11

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.... 1980), promulgated by the Governor of Karnataka on November 11, 1980, was not replaced by an enactment. Consequently, it held the field only for a period of six months. That period falls within the assessment year 1980-81. Among several amendments, the Ordinance also inserted the following provision in the Schedule to the principal Act: " The amount of agricultural income-tax computed in accordan....

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....Issue a writ of certiorari or a direction in the nature of a writ of certiorari quashing the impugned notice No. 1847/80-81 of 539 dated January 3, 1986, issued by the respondent for the assessment year 1980-81. (b) Issue a writ of prohibition or a direction in the nature of writ of prohibition restraining the respondent from proceeding pursuant to the notice dated January 3, 1986. The contenti....

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....e 213 of the Constitution, its effect will endure even after the expiry of the Ordinance. In other words, to matters governed by or affected by the Ordinance, even if they are considered after the lapse of the Ordinance, the Ordinance will have to be applied. Therefore, when the authority made the assessment for the assessment year 1980-81, it was required to take into consideration the Ordinan....