TaxTMI 
TaxTMI 
1977 (1) TMI 22
X X X X Extracts X X X X
X X X X Extracts X X X X
....oners owns an arecanut garden situated at Kotagiri Road, Mettupalayam, in Coimbatore District. On the 15th of April, 1966, the Agricultural Income-tax Officer, Coimbatore (hereinafter referred to as "the Income-tax Officer"), received from each petitioner an application requesting for composition of the agricultural income-tax due from him in respect of the assessment year 1966-67. The applications were accepted by the Income-tax Officer on the 15th of August, 1966, with the direction that the permission to compound thereby granted would enure also for the assessment years 1967-68 and 1968-69, subject to the provisions of sub-sections (7) to (10) of section 65 of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as "....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7-68 by the Income-tax Officer was set aside. The corresponding petition preferred to this court by his brother is Writ Petition No. 927 of 1972. The prayer made in each of these two petitions is that the order of the respondent dated 28th March, 1972, be quashed by a writ of certiorari. In each of the other two petitions the prayer made is that the proceedings initiated by the respondent for reassessment of the agricultural income-tax due from the petitioners, in supersession of the composition granted to them by the Income-tax Officer in respect of the assessment year 1968-69, be quashed by a similar writ. Sub-sections (1) and (4) of section 65 of the 1955 Act, as originally enacted, may be reproduced here with advantage. They stated :....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l income-tax under the principal Act as amended by this Act in respect of any agricultural income derived from any land other than land used for growing tea, coffee, rubber, cinchona or cardamom during the period of twelve months ending on the 31st day of March, 1958, may apply to the prescribed officer for permission to compound such agricultural income-tax, and to pay in lieu thereof a lump Sum at the rate or rates specified below : Extent Rate per standard acre Rs. Np. (1) On the first 12 1/2 standard acres NIL (2) On the next 7 1/2 standard acres 4 50 (3) On the next 10 standard acres 7 50 (4) On the next 10 standard acres 10 00 (5) On the next 10 standard acres 15 00 (6) On the next 50 standard acres 17 50 (7....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ission granted under it enured for a period of three years as it did in the case of persons governed by section 65 of the 1955 Act ; and it appears that it was under such confusion that by his order dated the 15th August, 1966, the Income-tax Officer granted permission to the two petitioners to compound the agricultural income-tax in respect of the assessment years 1966-67, 1967-68 and 1968-69, even though the application made by each of them related to the assessment year 1966-67 only. On the 13th of May, 1966, another Act (hereinafter referred to as "the 1966 Act") amending the 1955 Act came into operation, section 10 whereof repealed section 34 of the 1958 Act, so that persons owning more than 50 standard acres of land who were not gi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng or remedy in respect of any such right, privilege, obligation, liability, fine, penalty, forfeiture or punishment as aforesaid ; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such fine, penalty, forfeiture or punishment may be imposed, as if the repealing Act had not been passed." Clauses (a), (d) and (f) of this section, in my opinion, fully support the contention raised that on the 1st of April, 1966, the assessment year 1966-67 commenced and the petitioners became entitled on that date to the benefit of section 34 of the 1958 Act, which was then fully in force. That entitlement is saved by clause (d) of section 8 of the General Clauses Act. Furthermore, clauses (a) and (....