http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 5
PETITIONER: THE STATE OF UTTAR PRADESH AND OTHERS
Vs.
RESPONDENT: RAJA SYED MOHAMMAD SAADAT ALI KHAN.
DATE OF JUDGMENT: 28/07/1960
BENCH: SHAH, J.C. BENCH: SHAH, J.C. DAS, S.K. HIDAYATULLAH, M.
CITATION: 1960 AIR 1283
ACT: Agricultural Income-tax--Additional Collector--Power of Assessment--Amending Act giving retrospective effect to amended Provisions--Provision for review in the amendment Act--If affects the powers of the appellate court--The United Provinces Agricultural Income-tax Act, 1949 (U. P. III of 1949)--United Provinces Land Revenue Act, 1901 (U.P. III of 1901).
HEADNOTE: The United Provinces Agricultural Income-tax Act, 1949, authorised imposition of a tax on agricultural income within the State, and the agricultural income-tax and super-tax were charged on the total agricultural income of the previous year of the assessee. For the purposes of the Act the Collector and the Assistant Collector were declared to be the assessing authorities within their respective revenue jurisdiction and the expression " Collector " was to have the same meaning as in the United Provinces Land Revenue Act, 1901. Under the rules framed by the government under s. 44 of the Act an assessee having agricultural income in the jurisdiction of more than one assessing authority was to be assessed by the Collector of the district in which he permanently resided. ...