Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (9) TMI 14 - KERALA HIGH COURTKerala Agricultural Income Tax Act, 1991 - The petitioner has sought for a declaration that sub-clauses (i) and (ii) of sub-section (9B) of section 13 of the Kerala Agricultural Income-tax Act, 1991, inserted by the Kerala Finance Act, 1994, are illegal, arbitrary and unconstitutional. - There is no compulsion on the part of the appellant to opt for the compounding facility provided under sub-section (9B) of section 13, if it is not beneficial to him - The learned single judge has repelled the contention stating that the appellant has not made out any valid ground for challenging sub-section (9B) of section 13 of the Act. We fully endorse the view taken by the learned single judge. - There is no merit in this appeal. It is accordingly dismissed.
|