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P. Raghunath and Premjit Nagendran for the Petitioner. K.P. Pradeep for the Respondent. JUDGMENT C.N. Ramachandran Nair, J. - These connected cases are filed by the same assessee against the common order of the Agricultural Income-tax Appellate Tribunal confirming the assessments for the assessment years 2001-02 and 2002-03. The assessee has been paying agricultural income-tax under the system of compounding provided under section 13(1) of the Kerala Agricultural Income-tax Act, 1991, up to the assessment year 2000-01. However, for the assessment year 2001-02, the assessee reopted for regular assessment under section 3 of the Act. While completing the assessment, the Assessing Officer declined depreciation on the old machinery by applying section 13(6) of the Act. However, depreciation was granted for both the years on new assets purchased in the relevant previous years. There was no occasion to disallow carried forward loss as the assessee had not make any claim in terms of section 13(6) of the Act. Challenge against the order of the Tribunal confirming the assessment is limited to disallowance of depreciation on the old machinery, building, etc. 2. We have heard learned counsel appearing for petitioner and learned Government pleader. 3. In order to appreciate the contention raised by the petitioner, section 13(6), which is the provision under which disallowance is made is extracted hereunder for easy reference. "13. Composition of agricultural income-tax.-...(6) When any person who has been permitted to pay under sub-section (1) reopts to pay tax in accordance with section 3 notwithstanding anything contained in any other provisions of this Act, shall be assessed as if it were a new assessment and shall not be eligible to carry forward any loss incurred in any of the previous years or any depreciation." 4. It is clear from the above provision that once an assessee, who has been paying tax under the system of compounding under sub-section (1) of section 13, reopts to pay tax in accordance with section 3, such assessee shall not be entitled to the benefit of carry forward of loss or any depreciation notwithstanding the other provisions of the Act otherwise…

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