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2003 (9) TMI 34 - HC - Income TaxKarnataka Agricultural Income Tax Rules, 1957 - Petitioner is questioning the retrospective amendment to section 15 of the Karnataka Agricultural Income-tax with a further prayer for declaration that the said amendment is prospective in character - The retrospective amendment takes away the right given to the petitioner. That cannot be done in the guise of curing a non-existing lacuna by the respondents. – Held that amendment is not valid - these petitions are allowed
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