COTACADU AND JEYNACADU ESTATES Vs. COMMISSIONER OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) THE assessee was a resident of the former Coorg State which became a part of the new Mysore State on November 1, 1956. THE relevant accounting year with which are concerned in this petition is the financial year 1957-58. Prior to the reorganisation of states, agricultural income-tax in the Coorg State was being levied under the Coorg Agricultural Income-tax Act. That Act continued to be in force till it was repealed by the Mysore Agricultural Income-tax Act, 1957 which came into force on October 1, 1957. Section 3(1) of the Mysore Agricultural Income-tax Act provides :

(2.) THERE is no dispute that the new State of Mysore had legislative competence to enact the Mysore Agricultural Income-tax Act, 1957. The contention in this case is that as the Coorg Agricultural Income-tax Act continued to be in force till October 1, 1957, in view of section 119 of the States Reorganisation Act, the assessee should have been taxed for the period from April 1, 1957, till September 31, 1957, under the Coorg Agricultural Income-tax Act and not under the Mysore Agricultural Income-tax Act. This contention was negatived by the Agricultural Income-tax Officer, Coorg. He levied tax on the agricultural income of the assessee for that period also under the Mysore Agricultural Income-tax Act.

(3.) WE do not think that either of these contentions is correct. Section 37 of the Mysore Agricultural Income-tax Act provides that the Commissioner may at any time within three years from the date of any order passed by him on appeal or in revision. Quite clearly, the mistake in this case, as we shall presently see, is apparent from the records of revision. Therefore he was competent to act under section 37.