HARIHARAPUTHRA PLANTATIONS LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE assessee is the petitioner. THE first point in this revision relates to claim for deduction of the amount paid towards professional tax. THE assessee has paid a sum of Rs. 125 towards professional tax and claimed deduction under the agricultural income-tax assessment proceedings. THE authorities below held that there is no nexus between the payment of agricultural tax and the agricultural activities. THErefore, they disallowed the same. Aggrieved, the assessee is in revision before this court.

(2.) WHEN a similar issue came up before this court for consideration in Kanthimathy Plantations P. Ltd. v. State of Tamil Nadu [1993] 4 MTCR 409, it was clearly held by this court that the professional tax cannot be allowed as a deduction under the agricultural income-tax assessment pro-ceedings. Therefore, the order passed by the Tribunal on this point is in order.