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TMI Blog1993 (6) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... the Deputy Commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the Kerala Agricultural Income-tax Act, 1950 ? 2. Whether the Deputy Commissioner was right in holding that the proceeding evidenced by annexure B did not preclude his coming to the conclusion that the firm was not entitled to get registration in the year 1965-66 ? 3. Whether the proceedings initiated under section 34 were valid and maintainable in law ? In any event were not the said proceedings barred by time and without jurisdiction ?" Income-tax Reference No. 4 of 1986 : "1. Whether the Deputy Commissioner was right in holding that the firm was not entitled to get registration or renewal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 74-75 and Income-tax Reference No. 40 of 1986 relates to the assessment year 1975-76. The matter arises under the Agricultural Income-tax Act. The sole question that arises for consideration is whether the applicant/assessee-firm is entitled to registration. We heard counsel for the applicant/assessee, Mr. Premjit Nagendran, and counsel for the Revenue, senior Government Pleader, Mr. V. C. James. We should bear in the background that an identical matter as to whether the assessee-firm is entitled to registration was considered in detail by the Commissioner of Agricultural Income-tax in Revision Cases Nos. 13 to 15/68-69, by order dated March 3, 1969. In the said order, the Commissioner took the view that the registration granted by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27 of the Agricultural Income-tax Act ; that is so for all the years covered by Income-tax References Nos. 586 of 1985 and 4 and 40 of 1986, in view of the decision of the Full Bench. By giving effect to the decision of the Full Bench, we hold that the applicant/firm is entitled to registration for the relevant assessment years 1965-66, 1969-70 to 1974-75 and 1975-76. Since the larger question regard in the entitlement to registration has been answered in favour of the assessee, other questions in the alternative as to whether the Deputy Commissioner of Agricultural Income-tax and Sales tax was justified in invoking section 34 of the Act and in refusing registration or as to whether the Deputy Commissioner was justified in deviating from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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