ADAIKALAVAN R M Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE correctness of the decision rendered by a Division Bench of the Court in the case of R. Anandakumar & Ors. vs. State of Tamil Nadu (1992) 196 ITR 219 (Mad), having doubted by another Division Bench of this Court in the case of N. P. R. Narayanan & Ors. vs. State of Tamil Nadu (1993) 199 ITR 155 (Mad), these cases have been referred to the Full Bench for determining the true scope of s. 65(3) of the TN Agrl. IT Act, (hereinafter referred to as the 'Act') as it stood prior to its deletion by the Tamil Nadu Act 36 of 1992 w.e.f. 1st April, 1992.

(2.) SEC. 65 of the Act deals with composition of Agrl. IT Act. Sub-s. (3) thereof, prior to its deletion, read thus :

(3.) BEFORE examining the true scope of s. 65(3) and the correctness of the decision rendered in the case of Anandkumar, it is necessary to advert briefly to some of the relevant provisions of the Act.