ASSAM CO. vs STATE OF ASSAM — C.A. No. 5047/1996

Case Summary: Assam Company Ltd. v. State of Assam The Supreme Court ruled that the proviso to Rule 5 of the Assam Agricultural Income Tax Rules, 1939—which permitted state officers to recompute agricultural income already assessed by central income tax officers—is ultra vires (unconstitutional). The Court held that under Article 366(1) of the Constitution and the Assam Agricultural Income Tax Act's own provisions, state authorities must accept the agricultural income computation made by central officers under the Income Tax Act, 1961. The Court allowed the appeals and directed state officers to reassess on the basis of central officers' computations, though the state retains remedies under the central act's appellate/revisional procedures. This case analysis is maintained by casestatus.in based on publicly available court records.