MALLIKARJUNAPPA H M Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) IN this writ petition, the petitioner has prayed that this court may be pleased to issue a writ of certiorari or a direction in the nature of certiorari quashing the assessment order dated March 25, 1961, passed on him for the assessment year 1957-58 in file No. CMA. 2. M. 14/57-58 by the Agricultural INcome-tax Officer, Chickmagalur.

(2.) IN the affidavit filed in support of the petition, the petitioner has set out various grounds in support of the prayer made by him. It is unnecessary to consider the several grounds pleaded and urged on behalf of the petitioner, as in our judgment this petition has to succeed on the simple ground that the petitioner was assessed to tax under a wrong statute.

(3.) THIS provision is unambiguous. In view of this provision the income realised in the accounting year ending March 31, 1957, was liable to tax under the 1957 Act, though that Act came into force only on October, 1957. Language of section 3(1) is so plain as to exclude all questions of interpretation or construction. We have to merely apply that provision.