BHADRA COFFEE ESTATE LIMITED Vs. AGRICULTURAL INCOME TAX OFFICER
LAWS(KAR)-1966-7-1
HIGH COURT OF KARNATAKA
Decided on July 25,1966

BHADRA COFFEE ESTATE LTD. Appellant
VERSUS
AGRICULTURAL INCOME-TAX OFFICER, BANGALORE Respondents

JUDGEMENT

- (1.)IN this reference made by the Commissioner of Agricultural INcome-tax under section 55 (2) of the Mysore Agricultural INcome-tax Act, 1957 (Mysore Act XXII of 1957), at the instance of the assessee, there are three questions of law before us.
(2.)THE reference was made in the following circumstances :
The financial year in respect of which the assessment was made by the Agricultural Income-tax officer was the year 1957-58 and the corresponding previous year was the period commencing on June 1, 1956, and ending on May 31, 1957. The agricultural Income-tax Officer made an assessment under the Mysore Agricultural Income-tax Act, 1955 (Mysore Act IV of 1955) which will be referred to as the old Act.

Section 3 of the 1957 Act which will be referred to as the new Act, is the charging section, and the charge under that section is on agricultural income in respect of every financial year commenting from the first April, 1957, "Financial year" is defined by section 2 (1) (k), which reads :

"'Financial year' means the year beginning on the 1st April and ending on the 31st March next following."

So, it is clear that the charge of income of income-tax on agricultural income under the new Act took within its orbit agricultural income earned by the assesses in the case before us during the previously year commencing on June 1, 1956, and ending on May 31, 1957. So it was contended on behalf of the assessee that the assessment can be made only under the new Act and not under the old Act.

(3.)THE Deputy Commissioner confirmed the order of the Income-tax Officer in the appeal; preferred by the assessee, and, in that situation, the assessee asked for a reference under section 55 (2) of the new Act as it then stood.
The Commissioner of Agricultural Income-tax did not very clearly refer those question of law to us as he should have done, under that sub-section, which require him to draw up a statement of the case and refer it with his own opinion thereon to the High Court. That requirement of the sub-section means that there should be a statement of the case in thick the Commissioner should incorporate the questions of law to be decided by this court and refer that statement together with his opinion for our decision.



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