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1968 (2) TMI 33 - ASSAM AND NAGALAND HIGH COURTPetitioners were charged to income-tax on 40% of the income and to agricultural income-tax in respect of the balance of income of 60% - proviso of Assam Act are in conformity with the IT Act and the Rules framed thereunder, and therefore cannot be struck down as unconstitutional - therefore, no exception can be taken to the assessment made against the petitioners under the Assam Act and they are liable to pay agricultural income-tax as assessed under the Act
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