TaxTMI 
TaxTMI 
TaxTMI 
1960 (7) TMI 4
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....x on agricultural income within the State. By section 3 of the Act, the liability to pay agricultural income-tax and super-tax at rates specified in the schedule therein was charged on the total agricultural income of the previous year of every person. By section 14, the Collector and the Assistant Collector were for the purposes of the Act declared to be the assessing authorities within their respective revenue jurisdictions. As originally enacted, by section 2(4), the expression " Collector " was to have the same meaning as in the United Provinces Land Revenue Act, 1901. By section 44, the Provincial Government was empowered to make rules for carrying out the purposes of the Act, and, in particular, amongst others, " to prescribe the auth....
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.... upheld by the High Court. The High Court issued a writ of certiorari quashing the order of the Additional Collector, because, in its opinion, where property of an assessee is situate in several districts, the Collector, as the assessing authority under Act III of 1949, exercises " extra-territorial " jurisdiction, but as K. C. Chaudhry, the Additional Collector, was not invested with that extra-territorial jurisdiction, the impugned proceeding assessing agricultural income-tax was unauthorised. The State of Uttar Pradesh obtained from the High Court leave to appeal to this court against the order quashing the assessment. On behalf of the State of Uttar Pradesh, it is urged that an Additional Collector by virtue of section 14A of the U.P.....
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.... in law as if the amending Act had been in force at all material dates. By section 10, sub-section (1)(a) of the amending Act, it is provided that in rule 18 of the U. P. Agricultural Income-tax Rules, 1949, the expression " Collector " shall be deemed to have included an Additional Collector ; and it is enacted by sub-section (2) of that section that where any question arose as to the validity or legality of any assessment made by an Additional Collector in purported exercise of the powers under section 14 or of the rules framed under clause (o) of sub-section (2) of section 44 of Act III of 1949, the same shall be determined as if the provisions of this amending Act had been in force at all material dates. By the amending Act, the Legisla....
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....eview of judgment is the only remedy available to a person aggrieved by a decision of a court or authority for rectification of an order inconsistent with the provisions of the amending Act, and if, for any reason, that application for review is not filed or is filed and rejected, it is not open, to a court or authority execising, appellate powers against that decision to adjudicate, the dispute in the light of the amending Act. Section 11 in so far as it is material, provides : " Where before the commencement of this Act, any court or authority has, in any proceedings under the principal Act, set aside any assessment made by an Additional Collector merely on the ground that the assessing authority had no jurisdiction to make the assessment....