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Issues involved: Interpretation of section 36(1) of the Tamil Nadu Agricultural Income-tax Act, 1955 regarding the power of rectification over an assessment order.
Summary: The High Court of Madras considered a case where an order of assessment under section 17(3) of the Act was rectified by the respondent u/s 36(1) of the Act. The respondent then attempted to further rectify the order, which was challenged by the petitioner. The court emphasized that the power of rectification is limited to an assessment order within three years from its date, excluding refund orders. It was clarified that an order of rectification cannot be considered as an order of assessment. The court highlighted that fiscal statutes should be interpreted in favor of the subject and strictly construed without expanding their scope. The expression "assessment order" in section 36(1) was deemed clear and unequivocal, not encompassing a rectification order. As the period for rectification had lapsed, the respondent was found to have acted incompetently and without jurisdiction in attempting further rectification. Consequently, the writ petition was allowed in favor of the petitioner without costs.
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