1986 (9) TMI 11

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 accordance with the preceding provisions of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 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 contention of the petitioner is that on the dat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ll 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 Ordinance. The mere fact that the assessment ord....