1986 (12) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f agricultural income-tax pursuant to the amendment effected to the Schedule to the Karnataka Agricultural Income-tax Act, 1957, by the Karnataka Ordinance No. 13 of 1980 is involved. The contention of the petitioners is that, by the time the assessment order came to be made, the Ordinance lapsed as it was not replaced by an enactment; therefore, on the date the order of assessment was passed, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the Legislature. Therefore, it had ceased to operate at the expiration of six weeks from the reassembly of the Legislature. During the period it was in force, it was required to be given full effect to, and everyone concerned was required to make assessment in accordance with that. Though the duration of the Ordinance is limited to the period laid down in clause 2(a) of article 213 of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2/1985-86 bearing No. AIT. CR. 19/1983-84 dated September 13, 1985, under section 17(5) of the Karnataka Agricultural Income-tax Act, directing that in pending assessments, no surcharge should be levied. The relevant portion of. the Circular is as follows : " Therefore, surcharge levied by completing the assessments during the period the said Ordinance-remained in force, is a valid levy. Henc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... valid and as such it cannot be held to have the force of law. Even though the Ordinance ceases to operate at the expiration of six weeks from the reassembly of the Legislature if it is not laid before the Legislature as per clause (a) sub-article (2) of article 213 of the Constitution, or before that period a resolution disapproving it is passed by the Legislature, nevertheless such lapse does no....