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2003 (7) TMI 57 - KARNATAKA HIGH COURTKarnataka Agricultural Income-tax Act, 1957 - omit the words "and shall continue to be in force for the next two years immediately following or until such time the extent of land holding exceeds the maximum specified in sub-section (1) whichever is earlier" and also the words "of three years" in sub-section (6) of section 66 - petitioners claim that they are entitled for exemption for the next two years immediately following, in terms of section 66(5) of the Act. According to him, the subsequent amendment cannot render ineffective the earlier composition permission in terms of the Act. – amended provision would show that the Government never intended to withdraw or nullify the permission granted for the subsequent two years in terms of section 66(5)- Held that the petitioners are entitled to claim right in terms of section 66(1) as it stood prior to April 1, 2000, with regard to extension of permission for the subsequent two years
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