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TMI Blog1996 (7) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... anted. This case arises out of an order of rectification of mistake apparent on the face 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 mista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case of Anglo-French Textile Co. Ltd. v. CIT [1953] 23 ITR 82, the Appellate Assistant Commissioner took the view that his predecessor had committed an apparent error of law in allowing carry forward of losses in the computation of agricultural income-tax under the Kerala Agricultural Income-tax Act. The question is whether section 12 of the Kerala Agricultural Income-tax Act must be interpreted in the manner in which this court has interpreted section 24 of the Indian Income-tax Act. This is not an easy question to answer. In fact, the learned single judge before whom this question was raised in the writ petition before the Kerala High Court referred the question to a larger Bench for decision. This very fact goes to show that thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (agricultural income). Here, there is no question of setting off of any loss arising out of any head against any income under another head. The scope of the two Acts and the content of the two sections are materially different. The judgment of the Supreme Court rendered under the provisions of the Indian Income-tax Act, 1922, could not straightaway be applied to an assessment made under the Kerala Agricultural Income-tax Act. We are of the view that there is considerable force in the contention of the assessee. If any error had at all been committed by the Agricultural Income-tax Officer, it was not an error apparent on the record. The judgment of the Supreme Court explaining the provision of section 24 of the Indian Income-tax Act, 192 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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