MOHAN G M Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) TWO contentions were advanced by Sri K. Shivashankar Bhat, the learned counsel for the petitioner, at the hearing of this writ petition. They ar : (i) rule 33 of the Mysore Agricultural Income-tax Act, 1957 (to be referred to hereinafter as the "Act"), is ultra vires the powers of the rule making authority; and (ii) the assessing authorities could not have levied any tax on the price fetched by the sale of rosewood timber.

(2.) IN order to pronounce on the correctness of these contentions, it is necessary to refer to the relevant provisions of the "Act". Section 3 is the charging section. It provides for levy of agricultural income-tax on agricultural income for each financial year commencing from April 1, 1957. Section 5 provides for certain deductions. Section 5(k) reads thu :

(3.) NOW we may refer to rule 33 of the rules framed. That rule reads thu :