Law:

Section:

Section 66 of the Karnataka Agricultural Income-tax Act, 1957 - Agricultural income-tax - Composition of - Assessment year 2000-01 - Whether once composition under section 66 is accepted and permission is granted, same has a life of three years including relevant assessment year and said permission cannot be withdrawn or nullified on ground that same is not available to company after 1-4-2000 in terms of amendment in section 66 with effect from 1-4-2000 - Held, yes FACTS The petitioner owning coffee plantations submitted his income-tax return in terms of the Karnataka Agricultural Income-tax Act and made application under section 66 for composition and the same was accepted. Thereafter, the petitioner wrote letters claiming the benefit for the subsequent assessment years in the light of earlier permission, but the Assistant Commissioner directed the petitioner to file his return for the assessment year 2000-01 in the light of an amendment in section 66 w.e.f. 1-4-2000 in terms of the Act No. 5 of 2000. In the case of the other petitioner, the Assistant Commissioner granted permission under section 66 in the light of an application for the purpose of composition and the petitioner filed Form No. 3 with a demand draft towards composition tax payable for the subsequent years. However, notice was issued by the Assistant Commissioner to produce various documents. The petitioner submitted a reply and endorsement was issued by the Assistant Commissioner rejecting the request of the petitioner. On writ petitions : HELD A combined reading of section 66(1) with sub-section (5) would show that once the composition is accepted and permission granted, the same has a life of three years including the relevant assessment year. Admittedly, the petitioner had the benefit of permission in terms of section 66. The question is whether the amendment effected to section 66 would in any way alter the situation prior to the amendment dated 1-4-2000. A reading of section 66(5) would show that the permission granted is to continue for the next two years immediately following. The said permission cannot be withdrawn or nullified on the ground that the same is not available to the company…

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