A MALLE GOWDA Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) The Karnataka Agricultural Income-tax (Amendment) Ordinance, 1980 (Karnataka Ordinance No. 13 of 1980), promulgated by the Governor of Karnataka on November 11, 1980, was not replaced by an enactment. Consequently, it held the field only for a period of six months. That period falls within the assessment year 1980-81. Among several amendments, the Ordinance also inserted the following provision in the Schedule to the principal Act : "The amount of agricultural income-tax computed in accordance with the preceding provisions of this part shall be increased by a surcharge calculated at the rate of ten per cent. of such agricultural income-tax". Accordingly, by taking into consideration the aforesaid provision, the petitioner has been assessed to agricultural income-tax for the year 1980-81 by levying surcharge as per the aforesaid provision by the assessment order dated April 13, 1982, passed by the Agricultural Income-tax Officer, I Circle, Chickmagalur, produced as annexure-A. Pursuant to the assessment, recovery proceedings have also been commenced and a notice dated January 3, 1986, as per annexure B has been issued to the petitioner to pay the tax and surcharge.

(2.) It is at this stage that the petitioner has come forward with this petition with the following prayers :

(3.) Though the duration of the Ordinance is limited to the period laid down in clause 2(a) of article 213 of the Constitution, its effect will endure even after the expiry of the Ordinance, In other words, to matters governed by or affected by the Ordinance, even if they are considered after the lapse of the Ordinance, the Ordinance will have to be applied.