1986 (9) TMI 11 - HC - Income Tax

Summary

The Karnataka High Court held that the Agricultural Income-tax (Amendment) Ordinance, 1980 was in force during the assessment year 1980-81, and the surcharge imposed by the Ordinance was valid even after its expiration. The petitioner's challenge to the surcharge imposition was rejected, and the petition was dismissed. Sri H. L. Dattu, the High Court Government Pleader, was permitted to file his appearance for the respondent.