TMI Blog1971 (5) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... emia and donations under s. 3(2) and s. 12 apply to the assessment of super-tax - - - - - Dated:- 26-5-1971 - Judge(s) : G. K. GOVINDA BHAT., K. JAGANNATHA SHETTY. JUDGMENT The judgment of the court was delivered by GOVINDA BHAT J.-These are two revision petitions preferred by two assessees who are brothers, under section 55 of the Mysore Agricultural Income-tax Act, 1957, hereinafter ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the total agricultural income of any person for the purposes of the levy of super-tax shall be the total agricultural income determined and assessed to agricultural income-tax under section 3. Section 53C, which is the material provision, reads thus: " 53C. Application of Act to super-tax.-All the provisions of this Act relating to the charge, assessment, collection and recovery of agricu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r charitable purposes and is approved by the State Government for the purposes of the section. Sub-section (2) of section 3 provides for grant of rebate on the sums exempted from agricultural income-tax. The provisions relating to exemption and grant of rebate on the sums exempted are clearly provisions relating to assessment. Therefore, it is abundantly clear that the provisions of section 3(2) a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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