1968 (7) TMI 14 - HC - Income Tax

Summary

The petitioner was assessed to agricultural income-tax for the period November 1, 1956, to March 31, 1958. A notice was issued for revenue recovery proceedings unless tax was remitted by March 25, 1967. The petitioner objected, citing s. 41(4) of the Agricultural Income-tax Act. The court quashed the recovery notice but allowed penalty proceedings to proceed.