1985 (7) TMI 89

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....nd dispose of the same today itself on merits. The petitioner has suffered an order of assessment under the Tamil Nadu Agricultural Income-tax Act, 1955, hereinafter referred to as " the Act ", at the hands of the respondent. Mr. R. L. Ramani, learned counsel appearing for the petitioner, states that as against the order of assessment, a regular appeal has been preferred to the Assistant Commissio....

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....isposed of. " Learned counsel for the petitioner also brings to my notice a pronouncement of a Bench of this court, consisting of Veeraswami C.J. and Raghavan J., in David v. Agrl. ITO [1972] 86 ITR 699, to say that the expression " may " should be read only as " shall ". The grievance of the petitioner has arisen this way. The petitioner filed a petition for stay of collection of the tax and i....