ESWARAN K S Vs. STATE OF MYSORE

JUDGEMENT

(1.) THESE are two revision petitions preferred by two assesses who are brother under section 55 of the Mysore Agricultural Income-tax Act, 1957, hereinafter called "the Act". The short question that arise in both these revision petitions is whether the provisions of section 12(e) and (g) read wiith section 3(2) of the Act are applicable in the matter of assessment to super-tax under Chapter VII-A of the Act.

(2.) THE assessments relate to the assessment year 1966-67. THE petitioners claimed rebate of income-tax as well as super-tax on the life insurance premia paid and donations made under section 3(2) read with section 12(e) and (g) of the Act. THEy were allowed rebate of income-tax but such rebate was disallowed on the super-tax.

(3.) SECTION 12 provides for exemption from assessment of income-tax; clause (e) provides for exemption of any sum paid by an assessee to effect an insurance on his life or on the life of his wife, etc., and clause (g) exempts any sums paid by the assessee as donations to any institution or fund which is established for charitable purpose and is approved by the State Government for the purposes of the section. Sub-section (2) of section 3 provides for grant of rebate on the sums exempted from agriculural income-tax. The provisions relating to exemption and grant of rebate on the sums exempted are clearly provisions relating to assessment. Therefore, it is abundantly clear that the provision of section 3(2) and section 12 of the Act apply to the assessment of super-tax under Chapter VII-A. The view taken by the Tribunal, in our opinion, is clearly erroneous and cannot be supported.