SANKARACHARYAR MUTT Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS tax case revision is filed by Sri Sankaracharyar Mutt by Sri Karyam and Agent, Kumbakonam, against the order of the Tamil Nadu Agricultural Income-tax Appellate Tribunal, Madras, dated April 27, 1978, passed in ATA No. 158 of 1977 with respect to the assessment year 1976-77 remanding the matter. The appeal before the Tamil Nadu Agricultural Income-tax Appellate Tribunal, Madras, was filed by the petitioner herein against the order of the Assistant Commissioner of Agricultural Income-tax, Thanjavur, dated July 30, 1977, for the assessment year 1976-77 in A. No. 80 of 1977E.

(2.) NOW, this revision is confined to the following order of the Tribunal wherein it was held that the petitioner has not obtained any such statutory exemption under the Tamil Nadu Agricultural Income-tax Act from the Government of Tamil Nadu, and that there is no provision in the Tamil Nadu Agricultural Income-tax Act enabling the Agricultural Income-tax Officer to grant exemption in the case of the assessees who are enjoying exemption under the Income-tax Act. It is this aspect which is agitated in this revision because the rejection of the contention that had been put forward on behalf of the petitioner before the Tribunal that the Mutt has been exempted by the Central Government from the assessment year 1972-73 from levy of income-tax under section 10(23C)(v) of the Income-tax Act and that the Mutt must be deemed to have been exempted under the Tamil Nadu Agricultural Income-tax Act also, was rejected by the Tribunal.

(3.) THE next point that has been urged on behalf of the revision petitioner herein before the Tribunal was that the Mutt has been exempted by the Central Government from the assessment year 1972-73 from levy of income-tax under section 10(23C)(v) of the Income-tax Act and that the Mutt must be deemed to have been exempted under the Tamil Nadu Agricultural Income-tax Act also. It is this aspect of the case that we are concerned with in the instant revision before us.