1985 (7) TMI 89

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..... under the Tamil Nadu Agricultural Income-tax Act, 1955, hereinafter referred to as " the Act ", at the hands of the respondent. Mr. R. L. Ramani, learned counsel appearing for the petitioner, states that as against the order of assessment, a regular appeal has been preferred to the Assistant Commissioner of Agricultural Income-tax, Uthagamandalam, and the same is pending and hence, as per the pro .....

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..... nch of this court, consisting of Veeraswami C.J. and Raghavan J., in David v. Agrl. ITO [1972] 86 ITR 699, to say that the expression " may " should be read only as " shall ". The grievance of the petitioner has arisen this way. The petitioner filed a petition for stay of collection of the tax and in that petition, the respondent has passed the impugned order dated March 26, 1985, stating that the .....

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