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1960 (7) TMI 4 - SC - Income TaxWhether the Additional Collector of Bahraich was not an authority competent by law to assess the agricultural income-tax under Act III of 1949? Held that:- By the amending Act, the Legislature has enacted in language which is clear and explicit that assessment proceedings held by an Additional Collector who is invested with the powers of a Collector under Act III of 1901 shall be deemed always to have been properly taken. This court is seized of an appeal from the order of the High Court quashing the assessment on the ground that the Additional Collector had no " extra-territorial " authority to assess agricultural income-tax. It is true that Act III of 1949 was amended after the High Court delivered its judgment ; but in dealing with this appeal, we are bound to consider the amended law as it stands today (and which must be deemed to have so stood at all material times) and to give effect to it, having regard to the clearly expressed intention of the Legislature in the amended provisions. Appeal allowed.
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