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TMI Blog1977 (3) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... s provided for under section 65(1) of the Tamil Nadu Agricultural Income-tax Act, 1955. The Agricultural Income-tax Officer, Mannargudi, on January 30, 1973, granted the permission. On February 18, 1973, the petitioner wrote to the Agricultural Income-tax Officer stating that it had filed the composition application before the promulgation of Ordinance No. 3 of 1972 and that it was entitled to have the option to file the return in the place of the composition application already filed by it. Accordingly, the petitioner filed a return of income in Form No. 2. On receipt of this petition, the Agricultural Income-tax Officer, on February 24, 1973, passed an order cancelling the proceedings instituted against the petitioner under section 65 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o submit under sub-section (1) of section 16, a return of the total agricultural income of the next succeeding previous year or the subsequent previous year and upon the submission of such return, the permission granted under this section shall cease to have effect and accordingly assessment shall be made under this Act. " A reading of this section makes it clear that the option to file a return and have the income assessed on the basis of such return applied only to the next succeeding previous year or the subsequent previous year and does not apply to the previous year in respect of which the permission was granted under section 65(6). This is made abundantly clear by the use of the expression " on the total agricultural income for any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision. In the first place, this section will apply only to the case of a person subsequently making an application for composition under section 65(1) and not to a person who wants to file a return under section 16(1) to have the income assessed on that basis. Secondly, the section itself declares only certain orders granting permission for composition as of no effect, namely, orders that were passed before the 21st of November, 1972. In this particular case, the order was passed on January 30, 1973, and, therefore, the order in question does not fall within the scope of the transitory provision. If so, the Agricultural Income-tax Officer had no jurisdiction or justification to cancel his earlier order dated January 30, 1973, and to pass a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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