1992 (6) TMI 28

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..... itions. The petitions are filed under section 60(3) of the Kerala Agricultural Income-tax Act, 1950. The petitioners/assessees pray that this court may direct the Commissioner of Agricultural Income-tax to refer certain questions of law which, according to them, arise out of the revisional orders passed by the Commissioner of Agricultural Income-tax. We heard counsel. The learned Government Plea .....

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..... ons, filed under section 60(3) of the Act, are not maintainable, since the orders passed in revision were rendered by the Commissioner of Agricultural Income-tax on applications filed by the assessees and they cannot be considered to be orders either enhancing the assessment or otherwise prejudicial to the assessee within the meaning of section 60(2) of the Act read with the second proviso to sect .....

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