Supreme Court · 2001 INSC 155 · Decided 21 March 2001
Assam Company LTD. and ANR. v. State of Assam and ORS.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 155 · [2001] 2 S.C.R. 515
- Case number
- CIVIL APPEAL No. 5047/1996
- Decided
- 21 March 2001
- Bench
- S.P. BHARUCHA, N. SANTOSH HEGDE, Y.K. SABHARWAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366(1); Income Tax Act
Headnote
B Assam Agricultural Income Tax Act, I 939 : Section 49. Agricultural income-Cultivation, manufacture and sale of tea-State Officer under State Act refused to accept computation of agricultural income c made by Central Officer under Central Act and re-computed such agricultural income-Validity same both under the Central and State Acts-Hence, State Officer has no authority to 11!-compute the agricultural income made by the Central Office1~ Income Tax Act, 1961. D Assam Agricultural Income Tax Rules, 1939: Rule 5 proviso-Empo1vered State Officers, in given cases, to refuse ta accept the
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