Law:

Section:

- Section 34 - Mysore Agricultural Income-tax Act, 1957 - Section 22(1) - Mysore Agricultural (Amendment) Act, 1963 JUDGMENT Narayana Pai, J. - The petitioner's father, against whom an order of assessment had been made under the Mysore Agricultural Income-tax Act preferred an appeal to the Deputy Commissioner of Agricultural Income-tax, on the failure of which a further appeal was filed before the Commissioner of Agricultural Income-tax. The father having died, the petitioner is now continuing the proceedings. 2. It appears that, on the papers of the appeal presented to the Commissioner, a note had been made by one of the clerks or officials of the Commissioner's office that the appeal was incompetent for the reason that the order appealed from had neither enhanced the tax liability nor imposed any penalty. This was one of the conditions precedent for a competent appeal to the Commissioner under section 34 of the Act as it stood before the enactment. 3. Before the Commissioner could apply his mind to the appeal, the Act got amended. One of the major changes made by the amendment was giving a right of appeal to an Appellate Tribunal in the place of the Commissioner. To deal with appeals and revision petitions then pending before the Commissioner, special provision was made in section 22(1) of the amending Act (Mysore Act 29 of 1963). That sub-section reads as follows : "(1) All appeals and applications for revision presented under sections 34 and 35 of the principal Act, before the amendment of the said sections by this Act, and pending before the Commissioner shall stand transferred to the Appellate Tribunal, and shall be disposed of by the said Tribunal as if the said appeals and applications for revision were appeals preferred to the said Tribunal under section 34 of the principal Act as amended by this Act." 4. Section 34 as amended provided for appeal to the Appellate Tribunal and did not contain any such conditions as to enhancement of tax or imposition of liability as a condition precedent to the maintainability of the appeal. 5. But the Appellate Tribunal dismissed the appeal in limine taking the view that the appeal which was not maintainable before the…

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