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Section 55(2) of the Mysore Agricultural Income-Tax Act 1957 CASE REVIEW Mallikarjunappa v. Agricultural Income-tax Officer [1964] 52 ITR 778 and Bhairao Rao Maloji Rao Ghorpade v. Agricultural Income-tax Officer [1962] 46 ITR 568 followed and relied upon. CASES REFERRED TO Mallikarjunappa v. Agricultural Income-tax Officer [1964] 52 ITR 778 and Bhairao Rao Maloji Rao Ghorpade v. Agricultural Income-tax Officer [1962] 46 ITR 568. JUDGMENT 1. In this reference made by the Commissioner of Agricultural Income-tax under section 55(2) of the Mysore Agricultural Income-tax Act, 1957 (Mysore Act XXII of 1957), at the instance of the assessee, there are three questions of law before us. 2. The reference was made in the following circumstances : The financial year in respect of which the assessment was made by the Agricultural Income-tax Officer was the year 1957-58 and the corresponding previous year was the period commencing on June 1, 1956, and ending on May 31, 1957. The Agricultural Income-tax Officer made an assessment under the Mysore Agricultural Income-tax Act, 1955 (Mysore Act IV of 1955), which will be referred to as the old Act. Section 3 of the 1957 Act, which will be referred to as the new Act, is the charging section, and the charge under that section is on agricultural income in respect of every financial year commencing from the first April, 1957. " Financial year " is defined by section 2(1)(k), which reads : " Financial Year' means the year beginning on the 1st April and ending on the 31st March next following. " So, it is clear that the charge of income-tax on agricultural income under the new Act took within its orbit agricultural income earned by the assessee in the case before us during the previous year commencing on June 1, 1956, and ending on May 31, 1957. So it was contended on behalf of the assessee that the assessment can be made only under the new Act and not under the old Act. The Deputy Commissioner confirmed the order of the Income-tax Officer in the appeal preferred by the assessee, and, in that situation, the assessee asked for a reference under section 55(2) of the new Act as it then stood. 3. The Commissioner of Agricultural…

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