1984 (2) TMI 76

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....se revision petitions arise out of the order dated May 5, 1978, of the Commissioner of Agricultural Income-tax, Bangalore, made under S. 35 of the Karnataka Agricultural Income-tax Act, 1957 (" the Act "). The Commissioner by the said order set aside the assessments for the years 1971-72 to 1974-75. He has directed the assessing officer to include four acres having coconut plants which had then no....

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....n extent equivalent thereto consisting of any one or more of the classes of -land specified in Part II ....... .." Section 3(1), which is a charging section, is in the following terms: " Agricultural income-tax at the rate or rates specified in Part I of the Schedule to this Act shall be charged for each financial year commencing from the first April, 1957, in accordance with and subject to ....

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....ew taken by the Commissioner appears to be one-sided. Section 67(1) provides that " any person who derives agricultural income from land not exceeding one hundred and fifty acres in extent of the eighth class of land.... may apply to the prescribed officer for permission to compound the agricultural income-tax (and super-tax) payable by him and to pay in lieu thereof a lump sum at the rate specifi....