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TMI Blog1984 (2) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... ted May 5, 1978, of the Commissioner of Agricultural Income-tax, Bangalore, made under S. 35 of the Karnataka Agricultural Income-tax Act, 1957 (" the Act "). The Commissioner by the said order set aside the assessments for the years 1971-72 to 1974-75. He has directed the assessing officer to include four acres having coconut plants which had then not reached the stage of yielding which the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne or more of the classes of -land specified in Part II ....... .." Section 3(1), which is a charging section, is in the following terms: " Agricultural income-tax at the rate or rates specified in Part I of the Schedule to this Act shall be charged for each financial year commencing from the first April, 1957, in accordance with and subject to the provisions of this Act, on the total agricu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sided. Section 67(1) provides that " any person who derives agricultural income from land not exceeding one hundred and fifty acres in extent of the eighth class of land.... may apply to the prescribed officer for permission to compound the agricultural income-tax (and super-tax) payable by him and to pay in lieu thereof a lump sum at the rate specified in sub-section (2)." Section 67(5) gives ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purpose of determining whether the petitioner was assessable or not. If that is excluded, the remaining extent of land yielding agricultural income is admittedly less than 50 acres of the eighth class of land. In the result, we allow these petitions and, in reversal of the order of the Commissioner, restore the assessment orders. The petitioner is entitled to his costs. Advocate's fee Rs. 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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