Sen, J. - (1.) Leave granted.
(2.) This case arises out of an order of rectification of mistake apparent on the fact of record under Section 36 of the Kerala Agricultural Income-tax Act. The Section, as it stood at the material time, was as under:- "36. Rectification of mistake:- (1) The authority which passed an order on appeal or revision may at any time within three years from the date of such order passed by him on appeal or in revision, and the Agricultural Income-tax Officer may at any time within three years from the date of any assessment or refund order passed by him, of his own motion, rectify any mistake apparent from the record of the appeal, revision, assessment or refund, as the case may be, and shall within the like period rectify any such mistake which has been brought to his notice by an assessee: ********** "
(3.) The short question in this case is whether an Agricultural Income-tax Officer can rectify the order passed by his predecessor in office, on the ground that the assessment order was passed by wrongly construing Section 12 of the Kerala Agricultural Income-tax Act. Section 12 before its amendment stood as under:- "12. Carrying forward of loss:- Where any person sustains a loss in agricultural income in any year the loss shall be carried forward to the following year and set off against the agricultural income for that year and if it cannot be wholly so set off, the amount of loss not so set off, shall be carried forward to the following ear and so on, but no loss shall be carried forward for more than six years." ;