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1955 : T.N. A&V]LatestLaws.com
- - _ ---
~ ~ r l n r l t u rhc*me.tax
al
C . -
3-73:
- ----a -
. THE TAMIL NADU AGRICULTURAL '

INCOME-TAX ACT, 1955. -

Preamble. p
4

CHAPTER I.
PRELIMINARY.
SECTIONS.
1 Short tit10 and extent.
2 Definitions,

CHAPTER 11. . , .

4 Total agricultural income.

5 Computation of agricultural income.
'

6 .,Assessmentof income derived from land , .

partly within the State and partly without.
6-A Registration.
7. Method 'of accounting. I.

8 Liability of Court of Wards, Administtator-

..
.
,
General, etc. ,

9 Income .i'rom settlement, disposition, etc.

10 Exemption from assessment of income-t;lx.

12 . Carrying forward of loss,

' 13 (Omitted).
 LatestLaws.com
LatestLaws.com

14 Income-tax authorities.
f

C TER. IVn

Return of incoine,
Assessnlenl of income.
Power to make provieional ariui:~~~orttin
advance of regular assessment,
Cancellation of assessment in certain cascs.
Re-assessnicnt of income in certain cases.
Penally for co~icealmontof' incornc.
Power to assess individual numbers of certain
associatioas,
Assessment in case of departure froin the State.
Assessmen5 in casz of transfer o f right in land.
Tax of docoascd person pGyable by represantaw '

tive.
25 business of
Asscssruent irl case of di.icI~r~tirdrred
company, firill or associatio::,
26 LlirLlity iiz case of discoutinu~dbusirrcss or
firm or association.
27 Procedure in registration of firms,
28 Change in constitzltlorr of' a firm and succession
to business.
29 Assessment :iftcr pa.tition of a Hindu undivided I
family, aii :?!iyasantana farnjly or branch or
l*

ll;irur_lnl., k;:ttnyam t:irs: rz~,nzhi,

:,i? 01- 1
I
311 \ ..,-'
a trb
k
- 3 '-
0; -+ .*
b
. ., 4
\, *LA.
L
$
F
 LatestLaws.com

1955: T.N. Act Vj

I
-4griculfuralIncome-tax 375 ,-

, .
. 3 f . ' ;qppeai against assessmmt.
.
A

Appeals again'st orders a f Assistant Cmnmlr

sioner. &. .
Apgeal agalnst an order of rofusal to refund:
\ ' I

34 Revision. 1 , ' ;

4 , "*L *

35 Income escaping asassment.

4 i .
.@,-

36 Rectification of mistake.
37 (Omitted.)
38 Power to take evidence,on oath, Btc, . . ,

Power to call for~information,etc. -

I

39 t

CHAPTER VI.
017 TAX& PENALTIES.
RECOVERY
. 40 Recovery of tax and penalties.
41 Mode and time of recovery.
42 Right, title and interest in propcrty sold Tor
I arrears of tax in certain cases.
43 Recovery of penalties.

CHAPTER VII.
REFUNDS,

. . 44 Refunds.
Refunds admissible under rules.
Power to set off amount of refund against tax
remaining payable.
Power of representative of deceased person or
persons disabled to make claim on his
bell a1f. I

48 Limitation of claims for refund.

 LatestLaws.com
376 Agrf culturrrl Inco~lcl-lax [ I $155 :T .N. Act V
CHAPTER "v"1ii.
,O]rPBNCBS AND ~ ~ I ~ A L T I E S .
SECTIONS
49 Falsr: statements in G ~ L L 3 c:.h.-i>s! iCJf:*

50 Failillre to furnish return or to supply informa-

tim,
51 Pco~eutionto be at the instance of the Assis-
taitt Commissioner.
52 Disclosure of inforn~alionby public servant.

CHAPTER IX,
MISCELLANEOUS, 1

53 Place of assessment.
54 Revision by High Court.
55 Appearance by authorized representative.
56 Receipt to be given.
57 ty.
Xndcit~~txi

59 Power to grant extonsion of time for returns, etc.

60 Dovier to inspect registsrs of nlembers of corn- 1

any, alc, P
61 Pon m $0m,ke rules. k
e
'
8
Bar af suits ja Civil Courts,
Co~r~putation
of period of limitation,
4
.s
k
(0n:itted.)
Composition of agricultural income-tax.
Conlposition in respect of escaped extent
Certain provisions t o ap@y+
"3IE SZMEDLKE,
 LatestLaws.com
LatestLaws.com

1955 :\ T.N. Act V] Agricult urcrl income-tax . 377

'[TAMIL NADUJ ACT No. V OF 1955.g

(Received the assent of the Gollernor on tAe 27th March

1955 ; f i t pubthhed-in the Fort St. George Gazette
. on the 30th M6rch 1955.)
An Act to provide for the levy of a tax on 4[agricultural
income from land] in the qState of Tamil N~du]..
W w it is expedient to provide for the levy of a tax
on Yagricult~~ral income from land] in the =[State of
Tamil Nadu] j
BB it enacted in the Sixth Year of the Republicof India
as followst-
CHAPTER I+
~LIMINARY. C ..
1 .
u

1. (1) This Act nMyebecalled the Bpa.milNadu Agri- Short title -

cultural Income-tax Act], 1955. and extent.
\

*
* These words were substituted for the word " Madras U by the
.
I

Tarnif Nadu Adaptation of Laws Order, '1969, as amended by the

~ a m iNadu
l Adaptation of Laws (Second Amendment) Order, 1969.
a ~ ostatement
r of ~bjecisahd~easons,see~ o rst. t George Oazct~c.
, Extraordinary, dated the 28th July 1954, Part IV-A, pages 261-262.
- his Act was extended td the addeh territory by section 6 of the '
.
Tamil Nadu Agricultural Income-tax (Extension to Added Territory)
I

'p
3

Act,. 1961 ( ~ a m iNadu

l Act 11 of 1961) repealing the corresponding t f .~,,c;..*
law m force in that territory.
4

' . .*.-. ' ,

4. .;?."".:
This Act was extended to the Kanyakumari district and the $hen-
cottah taluk of the Tirunelveli district by scctiqn 7 of the Tamil Nadu . -. -. . :,+4.Fp s
(Transferred 'I'trritory) Extension of Laws Act, 1972 (Tamil Nadu *
I
I

Act 18 of 1972) repealing the corresponding 1a.w in force in that terri- >I

tory. \

. .8 These wordsaweresubstituted for the words "Madras Plantations I -

Agricultural Income-tax Act 't by section 2 (2) of the .Tamil Nadu . ,

Plantations Agricultural Income-tax (Amendment) Act,1958 (Tamil

Nadu Act ?MIX of 1958), which was deemed to have come into
force oa the 1st April 1958. , I I
".
4 These words,were substituted for: the words " agricultural inconie
+
,
, .
. 1

-
from plantations," by section 2 (I), ibid.
'

expression was substituted for the expression " State of

6 This
Madras " by the Tamil Madu Adaptation of Laws Order, 1969, as
amended by the Tamil Nadu Adaptation of Laws (Second-An)end-
ment) Order, 1969:
 LatestLaws.com
LatestLaws.com

(2) It cxt ends to l f ~ cwholc of i hc '[State ~ ' Tii

f lnil
Nadu].
Definitions. 2. In this Act, u nkss f he context ~iQzcrwise re quires-
income
(a) <' agricultur~~i " means--
(1) any rent or revenue derived from 2[land ] ;
(2) any income dcrived f ~ o msuctl 3[land] in the
state by--
(i) agriculture, or
(ii) t ue performance by a cultivator or receiver
of rent-in-kind of any process ordinarily cmpfoyed by a
cultivator or receiver of rent -in-kind 1.0 rend es the produce
raised or received by him fit to be take2 te :*nr!~t,or
(iii) the sa,lc 5y a cultivator ol- receiver ot'rent-
in-kind of the pl.oduce raised or received by him, in respect
of which no process tnns been performed other t hwa a
process ofthe nature pr;s-,,ri'txtd in stlb-cla~~t:
(il);
4[flxplanation.-Agrj~t~It~ritlincome del-ived Srorn such
land by the cultivation o f any crop means that portion
of the income derived from the cultiw\tion, mnufacture
ff
and sale of the produce of that crop as is defined t o be
agricultural income for tbe purposes of the enactments
relating to Indian income-tax and if i?. has not been so
defined, the whole of t . 1 ~incorneJ;

1 This expression was subst it uted for tlze expression '' State
of Madras" by the ''ainil Nadu Adaptation of Laws order,
1969, as amended by lhc: Tamil Nadu Adaptation of Laws
(Second Amendment) Order, 1969.
8 This word was substituted for the words 'h pplailtation " b y
section 3 (I) (i) of the Tamil Nadu Plaiztations Agricultural Income-
tax (Amendment) Act, 1958 (Tarni 1 Nadu Act X W X of 19581, which
was deemed to have come int rt force on the 1st April 1958,
a This word was svhst ilutcLit':tr the word '.' p1anl;r t i o n " by section
. 3 (1) (ii), fbid.

4This explanation was st~ixitittlkdfor ori.gin:~lF x p l a n n t i ~ n sI and

Irebysection 3 (1) (iii), ihit/.
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LatestLaws.com

" .%" a
-- .u -
-- -- - - -- A

1 i t
1955 : T.N. Act VJ Agricultural Income-fax . 379 -7

, *

F"
. ,

. (3) any income derived.frorn any building owned

-
. I) and occupied by the receiver of the rent or revenue of any
I
- . such l[land'j or occupied by i he cull ivgt or or .t he receiver
p
of rent-in-kind of any %[land] with respect to which or
the produce of qwhichany operation mentioned in sub-
clauses (ii) and (iii) of clause (2) is carried e n :
Provided that the buildingisonor in the immediate
vicinity o f t he '[land 1, and is a building which-the receiver
of the rent or revenue or the cultivator or the receiver of
the rent-in-hind, by reason of his connexion with the
l k n d ] , requires as a d welling-house or as a store-house
or other out-building ;
(b) *'agriculturalincome-tax"meansthetaxpayab1e
' underthisPrct1 . ,

(c) '' Agricultural Income-tax Ofllicer " means a ,

perbn appointed to be anAgricultura1 Income-tax 6fficer
under section 14 ;

-
(d) "Alip.santana family or branch" means a
family or branch governed by the $[Tamil Nadu] Aliya-
santana Act, 1949 (zmrnil Nadul Act IX of 1949 ;)
(e) g'dssess~e" meaos a person by whombagricul-
tural income-tax or any other sum of money is payable
under this Act and includes every person in respect of
whom any proceeding under this Act has been taken for
the assessment of his agricultural income or of the loss l

sustainedbyhimoroftheamountofrefundduetohim~
(f) '6Assistant Commissioner " meens the person
appointed . as Assistant Commissioner of Agricultura 1
Income-taxuhder section 14 ;
(g) '' Collector " means t he Coflecfor or other officer
in charge of a district ;
(h) Commissioner " means the person appointed
to be the Commisqioner of Arrricul~ur~,l Inccme-t~.xunder
section
- 14 ;
1 This word was substiiuted. for the ward cc plantat ion " bY
section 3 (1) (ii) of the Tamil Nadu Plantations Agricultural
Income-tax (Amendnlerit) Act, 1958 (Tamil Nsldu Act XXEXof.
1958), which was clccncd l o havc come into force o n the 1st
April 1958*
C
2 Thesc wdrds w e r ~substituted
, for the word " Madras *' by the
@+
Tamil Nadiu Adaptation of Laws Order, 1969, as amended by the
Tdmil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
 LatestLaws.com
LatestLaws.com
380 .l:;ricttltu~r~!
Inc owe-tax [I955 : T.N. Act

(i) c ' Compcny " means a cgmpnny as defined

the "qlnpanies .let, 1956 (Central ~ c 1t of 1956)J
--med in pursuznce of an Act of Pirliament of the
United Kingdom or of Royal Charfa. or Letters Patent
or by an Act of t hc Legislature of a British possession
and includes m y fc)r~ignassociat ion, whet h z i ncorpcrated
or not, which the Gnvernruent may, by general or special
order, declare to br a company for the purposes of this
Act

a[(j) 6cexeinp~edc.x!cn~ o f land " means "twenty]

.
'

standard acres ;j

(k) bancia1 year " means the p a r beginnin on

c6

thelstAprilandendingonthe31st March~iextfollo ng: d

( I ) ''firm ", 's pert ner " and " part ~lership" have
the same meanings respeclively as in the Indian Partner-
ship Act, 1932 (CentralAct IX of 1932), but the expression
'* partner " shall also include any person who being a
minor has been ac'miited to the benefits o f partnership ;

These words, figures and brackets were substituted for the words,
figures a,nd brackets " in the Indian Companies Act, 1913 (Central
Act VII of 1913) " by section 3 (2) of the Tamil Nadu Plantations
Agricultural Income-tax (Amendment) Act, 1958 (Tami I Nadu Act
XXIX of 19581, which was deemed to have come inrc, force on the
1st April 1958.

a The following clause was substituted for orlgi~?nlclause (j)by

section 3 (3), ibirl.

" ( j ) ' exempted exterit of larid ' means twelve and a half stan-
dard acres ;" In the clatlse as so substit litcd the words '' seven
and a half standard acrcs" were substitutccl f'cir the ~vorcls "twelve
and a half standard acrcs Y"' section 2 r:f the 7'a mil. Nadu Agricul-
tural lncome-tnx(Amendment) Act, 19G8 I'rsmil N f ~ c l Act u 3 of 1968),
which came into force ( I n the 1st April 1968. l'he present clause
was substitc~tedby seciion 2(i) of the T'iirnil Iqrrdu Agricultural
Tnc ,me-tax Amentlrnenl Act, 1972 (Tarnif Nnd11 A 1.t 4 of 1973),
which was declnccl i o lia t;,.ne inio forr:c. OJI [!I(. 1 s t Al-rril 1972,
s:-

3 This wurtl was S I I ~ I *i.t:~ t , ' d for ilic worri lei1 8' by s~ctior,

.
2 (1) of the 'P'amil Pi-ltits r i p i c l ~r l -i u" r a jj rtt:cirnc-l;l~ (Amendment)
Act, 1979 (Tamil N;ld~lAct 1 2 of',, , , 7, ..:h ~ - 6 ctr"enzed i to have
come into force o r 1 t l 7 1 : Lst April I l i l ' ~
 LatestLaws.com
LatestLaws.com

1955: T.N. Act V] Agricult urul litcome-tax 38 1 i

\'

'[(N) " garden land" means dry k.nd irrigated from

an artesian or other well or irrigated by lifting water from
any other irrigation source 3
C
-
.(m)'' Governme~t" means the State Government ;

?[(rnm) '' hill area " means any area comprising a

hill as the Government may, by notification, from tinie
to time~pecify,after taking into consideration such factors
as may be prescribed ;]

(n) " Hindu' undivided

family " includes a family
governed by the 'Barnil Nadu] Nambudiri Act, 1932
('[Tamil Nadu] Act PGCI of .1933) ; #

d[(nn) " to
hold " with its grammatical variatiohs
and cognate expressions means to possess s nd enjoy eithei .
as owner or tenant or moitgagee in pos~ession or as a
maintenance holder or in one or more of those capacities4

(nnn) ''land '' means agricultutal land, that is to

say, land which is11sed for agricultural purposes or purposes
subservient thereto and is either assessed to land revenue
in the State or is subject to a localrate assessed and .collec-
ted by officers of the Government as such and includes
horticultural land ,forest land, garden land and plantations
buE does not includ.e house-site, or land used exclusively
for pasture ]
-
1 This clause was inserted by section 3 (4) of the Tamil Nadu Plan-
tations Agricultural Income-tax (Anendrner~t) Act, 1958 (Tamil
Nadu Act XXIX of 1958), whicl~was dccmctl to havc come into
force on the 1st April 1958.'
a This clause was inserted by section 2(ii) of the Tamil Nadu Agri-
cultural Income-tax (Amendment) Act, 1972 (Tamil Nadu Act 4 of
1973), which was deemed to have come into force on the 1st April
1972.
8 These words were substituted for the word " Madras " b * the ~
Tamil Nadu Adaptation of Laws Order, 1969, as au-qded by the
Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
4 These clauses werc inserted by section '3(5) of the Tamil Nadp
plantations Agricultural Income-tax (Amendment) Act, 1958 (Tam11
Nadu Act XXIX of 1958), which was deemed to have come into
force on the 1st April 1958.
 LatestLaws.com
LatestLaws.com
3 82 ax
dgrictrlt trval liicut/i~lt [IWS : 1'.N. Act V

(0) ' d o ' lijc;!11s T,DY iilt!.ivid~::l W ~ Wl e c ~ i v e s

rent lor '[land ] ci t her in ccsb or ki 1.1 ci lca s r c nr:nt ;

(p) " Mi:ru~ix~kkallnyi:nlty

tsr wnd or tuvczhi " meens
a tarwzd or t?.vzzhi governed bytlie %[TamilNr.cu3 Me.ru-
rnakk!?.ttzyamAct, 1932 (2[T?.mil Nr?c',u]Act XXII of 1933)
Act, 1938 (2[~p.rnii
or the Meppilla M a r ~ m a U ~ t t z y c . m
Nadu] Act XVII of 1939); and in the c ~ s cc;f 2. tavazlhi
possessing sepr;r?Je pr cperl ies the PI-ovisions of t his Act
shall zpply r:s if the :avaahi were' a tar wixi ;

(q)," per son " means any incl ividunl or associz:t ion
of indiv~duals,owning or holding property for himself
or for any at her, or ~ n rlyt for his c wn benefi~end pa11ly
for znot her, either 7.s owner, truslee, receiver, common
maneger, ed rninistral~ror executor or in any czpzcit y
recognized by law, 2nd includes en undivided Eindu
Mitakshar,a f?.mily, zn Aliyaszntena fc..mily ;r branch,
a Marum~.kkxtteyamtarwad or a tavazhi possessing
separate properties, or a Nr.mbudixi or other family to
whichthe rule of impzrtibility applies, a fb m or a ccmpany,
an sssocialion of incivic!uzls, whet her inccrpa12.tedor not,
and any institution ~ ~ p n bof l e holding property ;

jr) '' pkrnt at i ~ ''n m a n s any 1- rid usctl tirr growing

all or any oft he follo6i ng, ns mcly, 3[;!i.c emu 1 ,1 es,] co ffcc,
rubber, "****I "[cloves (;r cardamom] ;

1 This word was

---..-_)_- _I
- --I- -
substituted for the word '' plant~tion"by section
3 (6) of the Tamil Nadu Plantations Agricultural income-tax (Amend-
ment) Act, 1958 (Tamil l J.tdu Act X X I X of 1958). wh:ch was deemed
to have come into force on t hc l:t A?-;' ""7
2~h'esewords were sui4-;tiruted for the word " iMadrasWby the
Tamil Nadu Adaptation :,f Laws Order, 1969, a- amended by the
Tlmil Nadu Adaatatio I ciaLaws (Second Amendment) Order, 1969.
i tea" by section 3 (fl
3 These words were substituted for the ~ t t r i "
of the ~ a m iNadu
l Plantations Agricultural Income-tax (Amendment)
Act, 1958 (Tamil Nadu A.3 XXIX of 1958), which was deemed,to
have come illto force on the 1st April 1953.
4 The "word cinchoua" was omitted by section 2 (iii) of the ~ a m i l
Nadu Agricultural Income-tax (Aaendment) Act, 1972 (Tarnil Nadu
Act 4 of 1973), which was d-emed to hake c;,rnc i n t o force on the
1st April 1972.
5 These words were subtitutea for thc words "or cardamom ''
I
by section 2 (2) of the Tantil Nadu Agriculbural Incornc -tax (Amend-
meat) Act. 1979 ('I'arni? h,ldu Act 32 of 1979). wilitlk w;is deemed
to have come illto foict?011 the 1st April 19751,
 LatestLaws.com
LatestLaws.com

1955 : T.N. Act V] Airic~burul Btcome-tax . 383

(s) :'prescribed " w a n s prescribed by rules made
under this Act ;

(t) previous ye&r" m e a n s r

(i) the twelve months ending on the 31st

day of March next preceding the year for which the
assessment i 5 to be made or, if t he accm nt s 9f the assessee
have been made upto a date within the said twelve months
i n -respect of any year ending on any date other than the
said 31st day of March, then, at the option of the
assessee, the year ending on the day to whieh his
'

accounts have so been made up :

I
Provided that, if the option has once been exercised
by an assessee, he shall not exercise it again so as to
, ''
vary the meaning of the expression previous year " as
- then applicable to him except with the consent of the
Agricultural Income-tax Officer and upon such condi-
tions as h e may think fit ;or .
(ii) such ?eriod as may be determined by the Coma
missioner in the particular case of any person or classof ,
persons

1
&
(u) " principal officer ". used with reference to any
. ,
.company .or association means-
> - L

(i) the Secretary, Treasurer, Manager or Agent of .

the .company or association, or
it,

(ii) any ptrson connected with the company or

r,
association upon whom tKe .Agricultural Income-tax
.. .
,Officer has served a notice of his intention of treating him , i

as principal officer thereof; \

*A,

..
;*A
2;;
L*. ,
*,. ,
I means a firm registered
( v ) "registered firm ",
I.
$ ,-.

- ' under *theprovisions o f .section' 27 I I a: - ..": ri,

 LatestLaws.com

'[(vlr) " Standard amc " means,-

(i) one-fifth of 312 acre of land used for growing
I
grapes ;
1Clawe (vv) wlrs originally inserted by sectiorl 3 (8) of the
Tamil Nadu Plantations &ricultural Income-tax (Amendment)
Act, 1958 ( T a i l Nadu Ac; XXIX of 1958), which was deemed to
have come into force on the 1st April 1958 as follows i-
6 c ( ~ ~(standard
) acre' means-
(i) one acre of wet :and assessed to land revenue tit thci rate
. a f Rs. 8 and abcve per acre, or
(ii) one-third of an acre of land used for growing arecanot,
or
(iii) thee-fifths of an acre of land used for growing tea, or
(iv) one and one-fifth2 cres of land used for growing coffee, .
rubber, cinchona or cardamom, or
(v) one and three-fifths asres of-'-.-
(a) wet land assessed to land revenue at thc rate of Rs. 4
and above but below Rs.8 par acre, or
(b) garden lard i.rig.1 ted from a Governmei~t source of
irrigation, or
(vi) two acrcs of-
(a) wet land assc~ssccI.tif land revenue at a rate below
Rs.4 per acre, or
(b) garden lard irrigaecd from a well or 3 s ~ r c of
e irri@-
tion other than a Govcrnlrtent source of irrigat:cl- :,I-
(c) tope, or
(vii) three acres of' dry land which is nat irrigated and
which. is assessed to land revenue at the rate of Rs. 1-50 n?. and
above per acre, or
(viii) four acrcs of dry lttnd which is not irrigated ar,d which
is assessed to land revenue at aily rate below ks. 1-50 TIP.per acre.
Explanutiotz I.-One acr3 of dry land irrigated from a first
class source of irrigation shall frc cieerned to be'equivalent to one
-
acre of wet land assessed t o lnnct revenue at the rate of Rs. 8 and
above pcr i1c1.c.01x0 of t h y 1nr1d which is irriglitted from any
sourcc of irrig:ltiou other th:.n frst-class scrut-ccof irrigatiolz shall
be deeined to br: equiv:lleilt to one acre of wct laud assessed to
land revenue at the rate of Rs. 1. and ~ b u v ehut below Ws. 8 per
acre :
Provided that the Govel nment may, in respect of any p a r t i d a r
area, by order direct that olle acre of dry land irrigated from any
source of irrigation shall, Juring pny specified period, be deemed
to be eq1;ivalent to any spccifieit extent of any of the categoria of
land specified in clause ( v v ) zf section 2 on thc ground of infcriorlty
af soil or on any other ground. .
Explanatjon II. -Where tllc land held by a perso@consistg af
more than one kind of tho llliiiis specified above, all t h ~lands
. held
by him shall,f -*' t h e purposbL3 of this Act, be reduced to standard
acres calci~late~la~t.~rdirtg1 o t 11,~: proportions speclficd ~ t . , : w
iw,~
 LatestLaws.com
LatestLaws.com

. l i I
J
(iii) -one-third of an acre of land used for gowing
# >

i (iv) t WQ-fifths
of an'agc of 1; rnd usedaf&growing
. tea, coffce, drda'mom 'or cloves. ;

" (i) one-sixth of an acre of land used for growing arecanut,' or

(ii) one-fourth of an acre of land used for growing grapes, or
(iii) one-third of an acre of land used for growing banana, cr
(iv) two-fifths of an acre of land used for groping rubber, or
(ik-a) one-half of an acre of l a ~ used
d fcr growing sugarcane,
or
(iv-b) three-fourths of an acre of :and used for growing
groundnut (irrigated), or
(iv-c) three-fcurths of an acre of land used for growing
Cotton (irrigated) , or
(iv-d) three-fourths of an acre df land useu lb. i r o w i ~co-
conut, or
(iv-e) four-fifthsof an acre of land used for growing tea, or
, '(iv-f) one acre of land used for growing coffee, or

(iv-g) one acre of land used far growing tobacco, or

(iv-1) one acre of wet land assessed to land revenue at
. the rate of Rs. 8 and above, or . I-

(iv-i) one and ttvc-thirds acres of land used for growin8.

cardamom, or "'. , I .

After explanation Il undcr cls.~,se(vv) the following Explanation

111 and the proviso thcreto were add.cd by xection 2 (6) of the Tamil
Nadcl Agricultural Incon~c-tax(Amendmcnl) Act, 1971 (Tamil Nadu I
Act 26 of 1971), which was dccmcd to have come into fc.rce on th.e
. 1st April 1972, and by section 2(iv).( d ) of the Tamil Nadu AgSicul-
tural Income-tax (Amendment) Act, 1972 (Tamil Nadu Act 4 of
1973), which was deemed to have come into force on the 1st April
'1972 respectively :- .--
Expkunntioor Ill.--Where in any previous year, more ' than
one kind of crop mentioned in items (i) to ($4-g) and itein(iv-i) of
clause (vv) are grown in any land-- :, .
a
(a) inlcase such crops are grown at the same time, the extent
of -hland on which different .crops .are grotvn, shall be reduced
to standard acres calculated according to tLle pr~portion~appli I

cable to the crop concerned ; and

125-3-25
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~~~wfr&G-&arl:( r l ~ ~ i Act V
(vii) one acre of land used for growing betelvine,
00wcrs or vegetables ;
(viii) one-hall of an acre of irrigated land used
for growing one crop of chillies, tobacco or cotton
(ix) one acre of irrigated land used for gowing
one crop of tapioca, mulberry, ragi, cholam, cumbu,
coriander, onion, ground nut, pota:o, or paddy ;
(x) three acres of unirrigated land used for grow-
ing one crop of ragi, cholam, cumbu, ground nut, horse-
gram, gingtlly, redgr~m, tlackgram, mulje:r y or paddy 1
(b) in any other casc, the entire l a d aforesaid shall be reduced
to standard acres calculated acc ording to the minimum of the pro-
portions applicable to the crop5 CO..,.. ',,- :
>:

Provided that in any case falling under clalise (a), where banana
is grown in any hill area, for purposes of shade fox any plantation
crop, the area c~ltiva; ed with banana shall be deemed to be cub
tivated with the plant.stic!n crop concerned ; ".
Again for thc said itelus ( i ) to (iii) as so substituted, the following
items were substituted by section 2 (iv) (a) of the Tamil Nadu Agri.
cultural Income-tax (P mcarctment) Act, 1972 (Tamil Nadu Act 4
of 1973), which was ~iee~nccf to have come into force on tile 1st
April 1972 :-
"(i) one-third ~f an acre of land used for growing arecanut,
(ii) (1) one-hurth af an acre of laud used for gruwing grapes,
and irrigated from a Government source of irrigation, or
(2) one-third of a n acre of land used for growing grapar
and not falling under caltcgcry (11, or
(iii) {a) in any area (other tban a hill area),-
(1) one-half of &it hcre of land tsed f a grci-~ingbanana
and irrigated from a Govc. rllnerlt source of irrigation, or
(2) one acre of land used for growing banalla and not
falling under category (1). or
(b) in any hill are,!. in the case of land used exclusively for
growiw banana, thdt extent of tho land specified in iten, (iv-lr),
(v), (vi), (vii) or (viii), as the a s e may be ;**;
and for items (iv-a), (ili-b), (iv-cj and (IV-d),the foilowing items
were substituted by section 2 (iv) (b) of the Tarnil NIldu Agricdtmsl
Income-tax (Ab. yflment)Act, 1972 (Tamil Nadu Act 4 of 1973).
whicb v'-o deemed to have come into force a n the 1st April 1972 :-
"(iva) (1) one-half of ;:ii aoro of land i,sed for growing :*gar.
cane and irrigated froin a Government sauce of irrimticin, - or
(2) one acre of land twxi for growing surct,;trcanc and not
falling under category (I), fJr
(iv-b) (1) one acr:. L C 131rd wed for growing grouiidnut and
irrigated from a Gowrnrnel~tsoutcc rf irrigation,or
(2) one nr~done-half acres of land used for growing ground.
nutand irri8ated fmn a scwce o t b r than a aov,mniar~t ruure
at irrigation, OL.
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r;n,Act YJ - 38f
: * v

(xi) CA) 022 acre of irrigated land ;or

(B)three acres of u nirripted land,
used for growing one crop of any crop not specified in
items (i) to (x) ;
(xii) one acre of tope other :h:m coconut tope ;
(xiii) (A) one acre of i~jgatedland ;or
(B) three acres of unirrigdted land,
naotfalling under any kird of land sxdfied above. I

Explunatio~~d t-In the case of ar.y land"referred to in

items (viii) to (xi), where after a first crop, a second ciop
- is grown in any land in any previous year, t l ~ eextent of 1
standard acre in respect of such land shall b the aggre-

(2) two acres of land used far growing coconut in

Patfing under category (I), or ;". ,

. The following Explanations to clause (vv)~were insert

section 2 (iv) (c) of the Tamil Nadu Act 4 of 1973 :-
ss~xph&ztfonI-A,--In the case of any land used for ~ w i n g
groundnut or cotton, as the case may be, but not falling un er item ;
(ivd) or WC),as the case may be, standard acre shall be oalcula-
,ttd In accordance with item (vii) or (viii), as the case may be. .
&plairatlon I-8.-For the purposes of clause (w),. the e k .
pression "irrigated from a Government source of irrigation" shall ':
mean,-
(i) irrigated by direct flow of water from such source, or , .
8
(ii) irrigated by lifting water from such source, or
, (iii) Irrigated by percolation of water from such source. '

Ex;pIunarlon 1-C.-For the purposes of clause (vv), aland usad

any crop and irrigated from a Government source of
for """a,
irrigation s 11 be deemed to be so irrigated, if such crop is grown
wholly with the water from such aovernment source."
-

'Thepresent clause (w) was subsrituted by section 2 (3) of tbe

Tamil Na#u Agricultural Income-tax (Amendment) Act, 1979 (Tamil
Nadu Act. 32 of 19791, which wasdeemed to have come into for*
on.t?m 1st April 1979.
12&25~
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3 Act V

(ii) the extent 01 such land arrived at by applying '

one-half of the proport ion applicable i u the crop grown as

second crop.

Explanatiott ii.--I11 the case ol' any liind roferrctl to

i n items (viii) ts ( x i , where after a seco~ldcrop, a third
crop is grown in any land i n any previoris year, the extent
of standrad acre in rcsf<cotof such land shall bc t hc aggre-
gate of-
(i) the exten' oi' such land arrivccl :) t by ~kpplying
the proportion spclcifiec! above h r the crop grown as first
orop ;
(ii) tlie cxtcnt of s ~ i c hland ar~.iveclat by applying
one-half of the proportion applica bie trl !biz c x ~ pgrown
as second crop; and
(iii) the extent of sucll land, a1 1 ived :.t by c.p~lying
one-fourth of the propcs~ion applicable to i l ~ e crop
grown as third crop.
Explanulion Ilk-- Where !he land he1d by a person
consists of more than one kind cf. I hc lands specifieci
above, all the land s hc ic! by him sh:ill for t l ~ cpurposes
o f t his Act, be rctduccd io stanc' ard acl es ~ . 1 c 1..:e
1 d accord-
ing to the prop~rtions specified above.
ExplanairY.. .'Ye- Where in any pl-evious ycitr, more
than ~ I A Ukind of crop :!I e g1.own in any inn4 at the same
rime, the extent of Ian:! c n which dificlcnt crcps crc
grown, shall be rcduccd to sianC~rd RCICS c:.lcl laic(!
accorddingto the propo:iion appliczble io i he crc p cc n-
cer ned .
ExplanationV.--In . I ~ Z C c~rse S any land i ~ j j -
gated exclusively by li;'l ir~igatictl,lile ex(ent of such
land in standard ncras, ctrr ivcd 8.t by applying I l ~ eabove
proportion shall be ~ . e d ~ i c rby
d iwcncy-five per cent.

" Lift irrigation " shell mca.c l i f i i ~ gof ~ ~ 2 . t efrcr m

a Government or privi!te source of i l r i g ; . l i ~ ~by, man
contri vance .
or animal power or by r.lechanica1, e l e c : ic;l.lo;-
~ xny other

(w) t' State " means i l.e '[State of' Tamil Nadu] ;
Thisexpression was substituted for the expression "State of
I
---
Madras" by the Tamil Nadu Adaptation of Laws Order, 1909, as
amended by] the Tamil Pl;kdu Adaptation of t :iws (Second
Amendment) Order, 190 ),
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1955 : \ T.N.Act V] Agriclcltural income-tax

(x) "t otnJ agricultural income " means the aggre-
gate of all agriculfuralincome menlioned in seclion ,4
cornput ed in accord ance with t he provisions of section
5 and i n d u d e s all ificome of ,.$he d e s c r i p ~ i o nspecified
in section 9 and all the receipts of t h e description ' .
*[specified in sub-section (2) of section lo]*
2[(y) I.ope ' means any land containing large
groups of fruit frees or valuable timber trees, whether
growing spontaneously or grown artificially and includes
orchards]
BIExplmation.- The expression "fruit trees ",
.md the expression ''.orchards " shall not include any
of the crops mentioned in clz.tjse (vv).]
'&%AeIn t his Act, unless the context otherwise Definition
requires, added territory ' means I he territory trans- of add*
ferred t o t he ststate of Tamil Nadu] by the A ~ l d ~ krrit@ry*
hra
Pradesh and, Madreas (A1tere.i ion of Bou nderies) Act,
1959 (Central Act 56 of 1959).]
"2-B. In this Act, unless thc context o t h e r ~ i ~ e ~of a ~ i
requires, #transferred, territory' means the Kany;(.bumari.transferred
district and the Shencottah talu.k of the Tirunelveli disc territ*'y.
t rict .]

.---- ---
These w ~ r d fig~r;s
~, ;.I-: Srackets were substituted ,for the
words and figures "specified in section 10" by section 3 (9) of the
,Tamil Nadu Plantations Agricultural Income-tax (Amendment)
, Act, 1958 (Tamil Nadu Act XXTX or 1958), *which was deemed
to have come intc force on the 1st April 1958.
2 This clause WZLSadded by section 3(10) of the Tamil Nadu Plan-

2
tations Agriccl tur a1 Income-tax (Amendment Act, 1958 (Tamil
Nadu Act XXIX of 2958), which was deerne to have come into
force on the 1st April 1958.
8 This explanation was added by section 2(v) of the Tamil Nadu
Agricultural Inconrte-tax (Amendment) Act, 1972 (Tamil Nadu Act
4 of 1973), which was deemed to have come into force on the 1st
April 1972.
4. This section was inserted by section 3 of the Tamil Nad
cultural Iticome-Ux (Extension to Added Territory) Act, 1961
Nadu Act 11 of 1961), which came into force on the 1st April
6 This e~pression'wassubdituted 'for the expression "State c
Madras" by the Tamil Nadu Adaptation of Laws Order, ,1969,
amended by the .Tamil Nadu Adaptation of Laws (SScond
ment) Order, 1969. ,
e

, 6 This section was inserted by section 4 of the Tamil Nadu

Territory) Extension of Laws Act, 1932 (Tamil.Nadu
2), which was deemedto have come into force on the 1s
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390 Agricultural income-tax [ iW5 :T.N. Act V

CHAPTER 11.

Chargeof 3-(l)Agricultural income-t~xat the rate or rates

A~dtutalspcified
income-tax. in Piirt I of the Scl~eduleto :his A;t shall be
charged for each financial year com~~~cnlci ng: from
the 1st April 1955 in accordance with and
subject to the provisions cif this Act,on the total agri-
cultiiral inco~ncof tltz previous ywr of C V L I . ~prsonr
l[Provided that the agi icu llur a1 i i~comccjr any part
of it clc~ivedfrom land other than any land used for
growing tea...coffee, 1G hber ,cinchom, cr a.rdurnom shall
be su biect to b$L.iessment of agricuhurill income-tax only
from rue financial yesr commencing from the 1st A p ~ i l
1958.]
aprovided further that the iigr icu1rure.l jncc me cr
any p r t of it derived from land in the added ter~itory
shail be subject t o assessment of ngrict,l~ur~l income-
tax only from the financial year commencing from the
1st April 1961*]
a[Provided also 1 hat i he agt icuhur;:l i n c or
any p9.r t of it clcrivcd from land in r hc transfci-1-~.ed terri-
t or y shall be su bject I o assessment of agricu ltura l i ucome-
tax under this Act, only From ihe fincl.nci:~ly.:;tr corn-
mcncing from ihe 1st Apl il 1972.1
'[(l-A) Not withstanding anyllli ng co ntzined in
this Act, agricultural income-tax at the rete or rates
specified in Part I of the Schedule f o 1 his Act as amended
by the Tamil Nadu Agricub ural Income-t ax (Amendment)
Act, 1971 ,shall be charged for each financial year corn-
tnencingfrornthe 1st Aplil 1972,in acwrdance with and
subject to the prc, risions of this Acf, 0x1 the iota1
agricultural income of every person of the previous
year immcdiat cly PIe ceding he said date.
.* - -
I This proviso was added by section 4 of the Tamil Nadu Plan-
tations Agricultural Income-:ax (Amendment) Act, 1958 ( l i m i l
Nadu Act XnrX of 1958), which was deemed to havc conic inco force
on the 1st April 1958.
a This proviso was added by scctibn 4 of the Tamil N.iJu Agri-
cultural Income-tax (Extension to Added Territory) Act, 1961 (Tamil
N a d ~Act 11 of 1961).
8 This proviso was'added by section 5 of the Talnil N a d ~( ~ f r ~ ~
ferred Territory) Extension tf laws Act, 1972 ( Tamil Nadu ~~t 18
of 1972), which came into force on the 1st April 1972.
4 This sub-section was irlzerted by section 3 of tlx Tamil ~~d~
Agricultural 1ncomcCtax(Amendment) Act. 1971 (Tamil hct
26 af 1972). which came into fort:- on the in April 1972.
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- .-.-_ -

t V] 'Agricultural Income-tax

3) In the case of -persons holding property

s-in-common and deriving agriculhnal income,
.tax shall be assessed at the rate applicable to the
ricultural income of each 1enant-in-commcn.

any agricultural income derived from l[land]

(a)
situated without the Stale ;
a[(&)a njr agricull ural income derived from property
held under trust ,who lly or p.r tly for charil r.ble OF religious '
purposes, to the same extent to which inccme derived .
from property held under trust wholly or partly for
charitable or religicus purposes, is not incllded in the
total income for purposes of the Income-tax nct, 1961
(Central Act 43 of 1961);]
--- I*

bg*e words were substitutsd for t5e words "and received b

him by section 5(11) of the Tamil Nadu Plantations ~gricultura{
Income-tax (Amendment) Act, 1958 (Tamil Nadu Act XXIX of 1958).
which was deemed to have come into force on the 1st April 1958.
I
8 This clause was substituted by section 3(i) of the Tamil Nadu
Agricultiral Income-tax (Amendment) Act, 1972 (Tamil Nadu
Act 4 of 1973), which was deemed to have come intc force on the
1st April 1972.
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'[(c) any agricultural income do rived from property

h-Id by any co-operatiy e society registered or deemed to
be registerei :-4cr the Madras Co-operalive Societies
Act, ln'2* (Madras ~ cV1:t of 1932)"j.

mpu(ation
agricultural
of 5. The agriculturi~1illcome .,fa person shall be computed
i m a after making the follaw:rig deductions, namely:-
(a) Ally sums pntitf illt IIC prcvictqs ycat 011 uccc~inl
of land rcvdnL;c dlic * othe Governmcr~l,l o ~ , lratcs acd
ccssesand municipi:l taxes i n respect (jf' 2[i;:r;d].

(6)-any rent pitid in the previous year to t he land lord

or supellof lanc'.lo~d,as the case may bc,in respect o f t he
'.
qlanc ] from which 1 11e agricirl!ural incc;me is &:I ived ;
..
,
(c)
any expenses incurted in ihe p ~ c v i c ~ iyear
s on
the maintenance of any protective work constructed fcr
r he b-nefi! of t hc qland] from which the agricb lturctl
income is derived ;
Sbintenance " includcs current
re pairsand includcs aho, in the a s e uf proiective d ykes and
embanluments, all sucli work as may be necessary from
year.to year fcr repaii ing eny damage or c!cs!ra;ct ior: c;r~~scd
by Rood or other n:~f urn1 c:rusrs ;
(d) any expeneses incurred in the previcjus p a r on
maintenance and rcpairs in respect of any c;rpila1 asset
which was pus chzsed or co nsfru ct cd for Ihe benefific oft he
Tland] from which the agricultural inconle is det ivcd ;

(e) any expenditure incr~red in the prcvious year

(not being in the na.ture of capital cxpr~lditure or
pzrson~.l expenses of the :!ssesscc) k i d out or expendcd
wholly and exclusively for r he purpose of the 2[kndl.
-
This clause was added by ~ e cion t 5 [iii! of i lle Tamil Nadu
Pfantations Agrcultural Income-Tax (Amendment) Acf , 1955 (Tam81
dadu Act m X o f 1958) which way deelnerl t o 11nt.l: a ~ : ict : i o force
on the 1st April 1958.
aThis word was strbs~itilictlfbr tile wordi:" pltli,::~icns'\and
"plantat iod' by section 6 (i) of the -f,~mil
Nadu Plant a!I O S is Agricul-
tural Income-Tax (Atl~enctment) Act, 1958 (Tamil Nail~rAct XXIX
of 195S), which was deemed to have c ,meinto force on i he I s ! April
1958,
*See now the Tamil X r iu Cci-sper at I:. '>-Ic,;* :. nc:,1961
(Tamil Nadu Act 53 cf 1961).
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1955_i,5.N. Act VJ. . onze-tax

.. lnr
Agricultural

(f)in respect of depreciation'of buildings, machinery,

plan^ and fur ni-urc which ;:re the pr o p e ~ r yof the assessee
and irrereqbired for t he purpose of deriving the. agricu 11ural
income, a suin r q ~ivalentlo such perccnlage on t h e
writtendown v8.l.ue thereof as may iqany cztse c r class of .
case3 be prern!bed, and whcrethe buildings. havc been newly
re ctrxl or t be machinery 3r plant newly installed ,a further
uin subject to such conditions as may be p .escribed :

Ptovidsd further that the aggregate of all such allow-

ancesmade under Ihis Act shall in no c c ? ~exceed the
original cost to t h: assessee of the buildings, mzchiner y,
plant ol: furnilwe, ast he case may be ;
. .
b vide amenities lo '

Labcur Act, 1951 '

f 195l)],employcd cnthe plantations ;

(g) expenses other than capital expenditure incurred .
he previous year of cu ltivat ing,.the crop from which t he
cultmal income is derived and of transportingsuch crop-
market, incluing t he maintenance of agriculture1imple-]
ments and cattle required for such cultivation and trans--

thbt if t here-planting expenditure

ction is not incusred in one year.,
r or years mEy be c?rried fcr'ward
ars in 1 he w.be cf asecanut, tea,
e yew in r he cme c,f cinchona i ? ~ d
--

f t he Tamil Nadu
Act, 1958 (Tamil
ed to have come into .
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394 A gricul r In come-t an [I955 : T.N.Act V

(h) any tax, cess or rale paid on the cultivation,

or sale of the clop from which j ~ l c h agiicultural income
isderived ;

(i) cost incurred in the prcvicus year in the purchase

or replacement o i cat ile or implements, which are necessary
for cultivation, LO such extent as may be prescribed,
less the amount realiaed by sale of the cattle or implements
replaced or their est inaated wluc ;

(j) any :,urnpaid in the psevious year in order to

effect an insurance against loss or damage cf crops or pro-
perty from which the agiicultural income is derived or,
insurance against loss or damage in respact of buildings,
machinery, plan! and furni~urenecessary for the purpose
of deriving the agricultural income :

Provided tkit any anlount received in respecf of such

insurance in any year shall be deemed to be agricullural
income for r he pinposes oft his Act, and shall be liable to
agricultural income-t r x after deducting the iertion thenof
if' any, which 1p.s b x n assessed ? o iat'c'zx-rsx cnder i k
i d k n I n c ~ z-U "T
_
i ;:. -A=, 1922 *[C. ~ 2 : :: ..A;: 5~ . g ?k Q- . ) j
a

(kjany intirsst *paid in the precicw ye;x 00 any

amount borrowed a n d actually speni on thi. [knd] f-r~nl
which the agricul~vralincome is derived.
Provided that the need for borroviing ~ ? i : s genuine
havingdue regard ic tlw assei s o f ihe ax3:ssee at the timc:
Provided fi rr hcr f hat the iilkeres~allowed u nder this
clause shall be liiniied tc; " I , : ~ . ~ ,..-r ten'' c ~ 12.n amount
equivalent to t\~cnty-five per cent of the agricultural
income from t 'le "TP{:ld] in t h3 t year ;

$This word was substituted for the word "plantatio,~" by section

6 (i) of the Tamil Nadu Plantations Agriculfural Incornetax
(Amendment) Act,, 1953 !Tamil Nadu Act X X l X of 19581, which
wasdeemed tohavecvmei~itoforceon thelst April 1958.
Vhese words were s:~bztitut ed for the \vords "six per cent '"y
section 6 (iv) oft he 'frinlii Nadu Plantations A;I icufl ural Income-
tax (Amendment) Act, 1958 (Tarnil Nadu ,"..GI XXKX of 19581,
which wasdecmedto f.avect~rneintofo~ec. on the Is1 April 1958.
@ See now the Ti:c-i.r:i.stax Act, 1961 (Centra1Act 43 tsfl961).
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i
sumpaid to a worker asdehed in the plan-
4-
Qur Act, 1951 (Central Act LXIX of 1951) as t --
s' bonus for services iendered where such sum would not
Bs profitspr dividend if it had

Provided that the bonus is of a reasonable amount

it h reference to--
(i) the wages and condilions of ser v i e of such

om the plant at ion ih tt, :ear in

(iii) the general practice in planlations;

p ,

g. Provided that no deduction shall be made under this

section if it has already been made inthe assessment under
1, r he IndianIncome-tax Act, 1922*(Cenlral Act XI of 1922),
orisaMowab1einassessingayerSontota~~~;lderthatAct.
h,". -
I
- . ~x&tation.-FOY the purpose of this section, "paid"
means actually paid oz i n c ~ s according
d to the method of
ounting upon the basis of which agric~iltiuralincome is
com~utedunder this section ; "plant" includes vehicles
, - andkientific apparatus p u r c h a d for the purpose of
deriving the apSicutura1income ; and "witten down value"
- (i)in the case of assets acquired in the previous
year, the sctual cost to the assessee; and
(ii) in the case of assets acquired befor0 the previous
year, fhe actual cost to the assessee less such sum as may

to such restrictions and conditions as

,any expenditurt not being in the nature
expenditure laid out or expended on scientific
relating tct agriculture from which agricultural
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396 Agricullural ?ifcome-tax [1%5: T.N. Act .v

research relati ~g to agriculture and :my sum paid to a

University, co i g c or other institrllioni lo he used for such
scientific research :
Provided that such association, University, college
or institution is, far the time being, approvcd for the pur-
pose of this clause by the Government;
to such testcictions and conditions as
(0) subjsct
may be prescribed, any contribution nlade i i ~the previous
year in connection with Corlzmunity Dcvolopment;
National Ex tonsion Sorvice 01 Local Devclopmont Wol ks
or any chalitablo purpose ~ucogniscdby t hc Govornment.]

Assessment 6. Where agricul, ma1 income is derived from l[land]

of incpme situated partly within the State and pa.rtly without the
der!ved
t rom
State, aglicultural incorn(:-tax shiill he levied iindor this Act--
i[land]
partly (i) where the portion of sue11 incoin:: altribui able to
within the the l[land] situaied -within the Stale can Ilt dctannined from
State and the accounts maini~;inrdby thc assesscc, o n the portion s o
.partly determint d. ;
WIth0'1t
(ii) where t11c port on of the iilcoinc A i l attributable
cannot bc deterlxincd by the ilrotiio~i si wiliud in clause
(i), on such portion as l m y be dater:liincd i il t 11v pr~scribed
mannor.

Regis4 ration, 3[6.A. (1) E v ~ r yiwrson who holds llrlld in exmss of the
exempted rxtcnt at anv time may gt.t 1 IIL crops ci~ltivated by
him or his tcnaiit rcg:stcred under ihis Act, alld for that
purpose, shall :,ubtuit an appllcntion for registration
to the Agricultural Income-tax Officer within such period
and accompanied by such fee H O ~cxce.cili!~gthree rupees,
as may be prescribed.
(2) The application shall contaiil particulars of
cultivation of ~%~:l1 of such Crops by such j3erson, or his
as may be prescribed,] .*
t cnant, and such other p~ticu1al.s
_--.I -. - --..-*--_I ---.__I_ __ -.--.-
IThis word was s!il.s ituted for i ho wc)r~i b T ; c i r ~ 7 ~ i i . > n s rby '
section 7 of 1 he T.,tni i N : L ~i Pianinfi,)n.; 4%ric!!l i :ll-;~l 1 ilcolllc.thx
(Amendn~e~il) Ac(, I jr (*!':imiI adt ti i \ ~ i XXIX (11. 1 )):$), iVhjdl
(,

was dcemctl to havc C:,!i;C [:]toforce on the I s t kpi !I 1958.

2 This scc io!i by sco ion S o f I llu t ~ ~?qLLdII
w.t\ i .-.~~~-ica.i i l p ~ ~ ~ ~
ti sA I I - ( A i r A: t , IO(Y ( T a n j j ~~d~
Act XXlX 4>l'l95S), wll.cli W:IS dcaned i o 11-1.w:cilnli: into forcconr
1st April &,*
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LatestLaws.com

. Agricultural i lcomein shall be computed for the Method

accordance with thd method accountjng,
mployed by the assessee:
Provided t b t , if no method of accounting has been
oyed by the assessee, "or if the method
ch tht, in the opijlio~ofthe Agricultural
x Offickr, the agr icultmal income cannot propaly
refrom, then the computation s b l l . be *

hpsis and in such manner as mby be

(a) In the case of agricultural income taxable

! ich the Court of Wgrds, Administrator- Liability of
I 'Emstee or any receiver, administrator, Wards, .
guardian or manager appointed by or Admini
order uf comt. ot by wiitten tratar-
ceive an behalf of i .ny person, General
'
on and' recoverable from the
ministrat or-enera1,Official Trustee or
administrato~,executor, truste~,gu2.r-
n or manager, as the case may be in like manner and to
it would be leviable upon and recover-
son on whose behalf such agricultural
, and all the provisions OL this Act
11 apply accordingly.
. . .,
icaltural income received on i - .:
Court of Wards, Administrator- .i
cceiver, ad mini st1ator, exem-
r manager referred to in clause (a) is
part only of the total agricultural income of snch person,
the agricultural income-tax payable under this Act shall
be assessed on the total agricultural income of such person
and the amount of tax so assessed shall be levied upon alld
coverable fiom the Court of Wards, Administrator-
eneral, Official Trut See, rcceivor, administr(?tor;cxecl~tor,
nager, as the case may be, and ? ~ m
ccording to the portion of the total
uch person received by the Court
-Gener~l, Official Trustee,
c cut or, trustee, guardian or
e and the portion reoeived by

d for the words ar.d figures "of

e Tamil 'Nadu Plant ations Agricul-
ct, 1958 (Tamil Nadu Act XXIX of
have come into force on the 1 st April
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(c) Nothing contained in this sub-section shall

prevent either the direct assessment oft he person on whose
behalf the agr icult ural income is receivable or the recovery
from such person of the tax payable in rcspect of such
income,
(2) (a) Save as provided in subsection (I), if a
person holds '[land] ?om which agricultural inccme is
d c r i ~ dpartly for hip own benefit anQ p q l y for th kn&t
dtflh::ri {.r w i ~,!I, for tk b nefir of GI:t z s * a m i m h s l
lnujnf-,--tar; ;L , i f b3 a g w s d icnt k r i a r ~ l sgrimhuh31
inu,c,me c:;, ,*ii;dfr4,r;;jcfh ljfand'j st r t ; -2:- \ ~ & c hwould
bt; app]ic,;h]:if such pi1 son had hcld :hc zli-nd] sxclu~ively
for his own benefit.

(b)Any per son holding such l[lanci] shall be entitled,

before paymg t 9 it ny beneficiary tho amount of ngricul-
twal income wl tich such beneficizzy is cntitlea to receive,
to deduct tht ainoznt of agricultur~lincorn--tax at the r~ t e
at which such income 1s or %allbe sssessed unc?er c1ause(u),

Explanation.--In this section "beneficiary" means a

person entitled to ihe whole cx any portion of the income
derived from the fBbnd].

9, (1) In con~putingthe total agricultural income of an

from;assessee, all agricultural income arising to any per son by
aatt lement
Income
dj+&jon, ctc. virtue of a s$ttlemcnt or disposition, whether r evcca Me or
not, and whether -flared befor t. or efter the cornmcnwment
of this Act, fro= assets remaining the property ~f the
scttlor or disponer shall be deemed to be r he agi icultural
income of the s.=ttlorcrr disponer, and all agricultural income
mising to any person by virture of a revocable transfer ot
a ssets shall be dectncd to be the agricultur~1income of the
transfer or :
P, .-+led t b t , for the purposes of this sub-section, a
sc .:lcmcnt, disposition or transfer s k l l b,: deemed to be
revocable if it eontains any provision for the re-transfer
directly or ilrdirectiy of the agriculiurrl incomt or assets to
the settlor, disponcr or transferof - Y ir-t a11y way gives the
-....-- --- -----
fThisword was su Isst it uted forthe w~,rd"plantatiuns"and "planm
tat ion9' by sect ion 10 of t he Tarnil Nadu i8fantrtiic*nsAgricultura 1
Inaarne-t ax (Amendment) Act, 1958 (Tami 1 N ~ d uAct XXIX of 1938)
was deomdt o :~isvtrwmc:iuto farce oa the 1st April, 1958,
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ansferor a right to re-assllme power

r the agricultural income or assets :

su b-section shall not apply lo

tural income arising to any person by virtue cf a
ordisposition which is not-revocablefor a period
six years of during the lifetime of ,;he person
m which a-griculturalincome the settlor or disponer
no direct or indirect benefit but that the settlor
be liable to be assessed on the said agricultural
me as and when the power to revoke arises to him.

f assessment, ther,~shall b

(i) from tha rnembcrship of the wifb in a fim of .

.
er husband is a partner ;
from the admission .of the minor to thb
of which such individual

nsd directly or iqdir-

a m m e d daughter by
duquate considerationy
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400 Agricultural Income-ickx [I955 :T.N. Act V.

Exempt ion 1 [ ( I ) Nothing contained in this Act shall apply

from asess- to a person who holds :and not exceeding;2['/twenty]standard
mcnt of income- acres]. :
tax.
Providecl that no person who hcfd or holds land
during any pavt (:fa financial year in excess of the exempted
extent ,hall 1:: t:n!ill$d to the exemption under this sub-
h2:d by him d u ~ n g
,%?jolt even tj'iocgh the exre2r .;:'i a ~ d
the reit of riistfinmzial year rns) c i ; b: in excess of the
exempted extcqt .:

'[(2)] Agricultural income-tax shall not be payoblr:

on that part of the total agricultural inconlc of a person
which is-
(a) any scm which he receive4 out of the agricul-
tural income of a Hindu undivided family, an Aliyasantrina
family or branch or 8 Marurnakkattayarn tarward or tavazhi,
if he receives sucb sun1 as a menlber of the family or tarwad
or tavazhi and tax under this Act ltas bccn Ievicd on the
agricultural income ;
4[(b(6)any cum paid by such person to effect an
insurance on tile life of such person or on the life of a
wife or husband or dependent son of such person or in
respect of a contract for a deferred annuity on the life
of suct, ,-orson or on the life of a wife or husband or
--_-.-.--.-- -"--- -__ -....-I~---.(XI-__-_ .----- .---
I . 1S:ction 10 was rti~umbcred:IS sub-section ( 2 ) of that section
and this s~tb-sectionwas inserted by sectiarl 111 I ) of the Tamil
Nndu Plantat ions Abricl !It ural Irlcomc-tax (Amcndmcnt) Act, 1958
(Tamil Nndu Act X X i X itf 1958), vrf~ichw;isrloemccl to have come
into force 011thc 1st Aori1 1958,
2Thc w,, r-cis "scvi::1 i t i d a I ~ a lstandni-d
i acr.cs'' were substituted
fqr the wal-cis 6'lwcl~~c and a half stad:irtl acres'" by section 3 of the
Tamil Nadu Ag~-ic~~lrural Income-tax (~tlacr~dn~ent) Act, 1968
(Tamil Nadu Act 3 of 1968); and ihc ~\~I~t-cls +'ten ~ti~ll%r(Lacres"
wcre substi~~~teci fi)r the worcis ''seven ant! a half st;ltl arri acres"
by section 4 of the Tamil Nndu Agriccllr ,:!.,i 1 i~~;,,i~~c-t,rx (~rnendnwnt)
Act; 1972 (Tamil Nadir Act 4 of f 973).

aThis word was cuhstitutetl for thc word "ten" by ?ection 3 of

the Tamil Nadu Agl-icultt~ral Income-tax (Amci~drnent)Act, 1979
(~amilNaclu Act 32 of lW9) which was deemed to have come into
force a n the 1st April 1979.
' 4lThis cl3use was substitufec! by seetion 1 j(2) of the Tamil
Pktnlatifins Agricuhurnl i n c ~ e - t a x(Amendment) ~ c g 19511
, ( ~ a m itl
Nadu Act XXIY of I"iSI.;i, which wac, (jccrfi~ii.itr ~ , & V C :gfJrt~(=.
jagll
lance on the 1st A: ril !95%,
I

- I

@' -
~
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-- - - 4 - --------_-.-I-.-' *-.ro

@ Agriculturaf Incowe-tax . I r J'

of such person, as the case n1a.r be, provided

any sums.exempted under this clause
ed one sixth of the total agricdltural income "
thousand rupees, whichever is less :
Provided that nothing contained in t his clause , -

shall be deemed to entitle a person who is assessed to

4

income-tax under the Indian Income-tax Act, 1922*

(Central Act XI of 1922), to claim any exemptioG in .
respect of.any sum referred to in this clause if it was ex- + . '
empted under section 15 of the said Act .]
- (c) any sum which he receives as his share out of
ihe agricultural income of a firm or associztion of persons,
if the tax under this Act has been Idvied on the agricultural
income of such firm or association;
(d) any sura which he receives ou: ofthe agricultural
inc~mein respect of which tax under this Act has already
been levied under section 9.
db
11. (1) A person who is residing outside the S ~ a i and Nonoresident s.
who is in receipt of agricultural income from a[lanc.] in
- the State shall be liable to pay tax on such ?nccme; if
the nan-residern person has an agent in the State, such
erson and the agent shall be jointly and severally liable
For +hetax. Tne assessment may be made either in the
name of the non-1-esident person or his agent or both;
and where the a>szssmentis made in tho name of' the
1 be deemed to be, for the purposes
ee in respect of such tax.
i employed by or on behalf d a pi 1sta
(2) Any p ~ .son I

residing out bf thk State or through whom tht nonb~rsidchf

person is in rtceipt of any agricultmsl incomt ,upon ~ h h o &
the Agric~lturalI ncome-tax Officer has caust d a nc tice to .
be served bf his intention of treating him as tht agc n t of the
non-resjdt nt p I son shall, for the purposec c.1 this Act, be
deem d to be such agent:
pr&vidid that no per son-shallbe deemed t c bt thc ~t nt
son, unle'ss he has 811 c r r c I t ~ ity
r cf
Agricultural Iacome-tax OEcr I as to ,

'
6. - C "

1This word was substituted for the weds ''a plantation" by

section 12 of the Tamil Nadu Plantations Agricultural Income-ta%.
(~me~dmefit) Act, 19:8 (Tamil Nadu Acl m I X d 1958), which
was deimed to have CJIne into force on the I st April 1958. ,
*,ye now the Incanre-tax Act, 1961 (Central Act 43 of 196 1:, . a.

. . *
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(3) Whcrt; a t?o6ce under this A c t has ic be served on

a non-resident person i t shall be zcrvctl in the prescribed
manner.

Carrying 12. Where any pcrson sustains a loss1 [within the State]
forward of in agricultural income in any year, the loss shall be carried
toss. f ~ w a r dto the following year and sct off against the agriclu-
tural income for thai year and if i t cannot bc wholly so set
off, the nrnourlt cf loss llot so set off sllall bc cat-riedforward
to the following year and so o n ; but lie loss shall be
carried forward for rntjre tha n six years :

Provided that, in, the case of loss sustained bt fore the

cornmenwk,.. ~t of this Act, this Section bll:d1 apply only to
such loss as was susi;~ilftdin the prcvicus yci:r irnmcdiately
before su ch comme rr cenlen t .

*[Provided i'urthc-r that in the case of loss sustained

from land other than any land used for growing tea, coffee,
rubber, cinchona or cardamom before the 1si April 1958.
this section shall apply only to such b s s as was sustained
in the previous year immediately before t 1-.at date .I

8provided also that in the w.se of loss sustained

from land in the addcd territory bc fore the 1st April 1961,
this section shall apply only to such loss as was sust~jned
i n the previous year irnrncdiately bi fore that date.]

IThese words were inserted by section 13(i) of the Tamil Nadu

Plantations Agricultur 11 Income-tax (Amendment) Act, 1958 (Tamil
Nadu Act XXLX of 1958), which was deemed to have come into
force on the 1st April 1953.
s n i s proviso was added by section 13(ii) of the Tamil N&
Plantations Agricultural Income-tax (Amendment) Act, 1958 (Tamil
Nadu Act XXIX of 19581, which was deemed to have come into
forceon the 1st April 1958. /'

Whis proviso waq edded by section 5 of the Tamil Nadu Agricul-

tural Incometax (Extension to Added Territory) Act. 2361 (Tamil
Nadu Act 11 of 19611, which came Inta brce o:? t',-2 1st Awil
1961.

w
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i955: T.N. Act AgrkuIturaI Incot,te-tar 403

l[P ovidtd aim
tnac in the case of less s~stzinrd
ii om land in the transferred territory befor e thc 1st Apl il
1972, this section shall apply ocly tc such lbss as was sus-
taint d during thv period of not more than six. yt als
i m m e l i a t ~ lbefu
~ e that date.]

' ,

CHAPTER 111.
r .
" L .
I '

*$,: $~q#
14. (1) There shall be the following classesof incc mt -tp.x.i bC8916bf8~
~ r for the purposes of this Act, namely :-
a u t h ~ities - am he^&$$ I*%$

(a) The Board of Revenue ; - .3- ' %&I

.-
/ .

'
-
,,
(b) The Commissioner of Agricultmal 1ncc&e-taxi J I\

(r) Assistant Commissioners cjf Agricultllral Income

tax ;
i
(d) Agricultural Income-tax 0.8cera j- P
(2) 8[(a)The authorities specified in clauses (b) and (c)
i f sub-section (1) shall be appointed by the Govt I nmc nt
and the authorities specjficd in clause (d) of s u b ait r (1)
shall be app~intedby the Commissionct.]
(&), ' m e authorities specified i n clauses (u) tt (c) of
sub-section (I)] shall exercise and pa form in suck areas,
such powers and duties as the Goverrment may. by ncti&
cation in the *Fort St. George Gazette, determine.
... -. .
, $This proviso was added by section 6 of the Tamil Nadu (Tranc
ferred Territory) Extension of Laws Act, 1972 (Tamil Nadu Act 18
o f 1972), which was deemed to have come into force on the 1st Apfil
1972.
PThis section was omittted by section 14 of r he Tarn:] Nadu
Plantations Agricultural Income-tax (Amer dtnent) Ac , 1958 (Tamil
Nadu Act XMX of 1958), which was deemzd to have come it to farce
on the 1st April 1958.
Whis clause was substituted for the original sub-clause (a) by
section 2(a) (i) of the ~ a m i INadu Agricultural Income-tax ( b e n d -
ment) Act, 1966 (Tamil Nadu Act 7 of 1966).
*his expres..ion was substituted for the expression T h e
authorities specified in sub-section (1)" by section (2)(a) (ii) of the
Tamil Nadu Agricultural Income-tax (Amendment) Act, 1966 (Tamil
.
Nadu Act 7 of 1966).
NOW the Tamil Nadu Government Gazette.
12S-3--26~
1
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specified i i i cj;!usr: (d) 01' s ~ b -

l[(c) The autho~itic~s
section (1) shall exercise and pelfoim in such arcas, such
powcrs and duties as the Commissiencr may, by notifieaiicm
i n the *Fort Sf.George Gazette, drternril:~
YTllc G,,vc~firni.ill or thc Commissioi~rr may],
by r-tification i n tlle *Port St, George Gazette,. empower
any othcr offic.:rs than the authorities specified in
sub-section (1) to cxt:xcise such powers and perform such
functions ancl, duties under this Act i n r e s ~ e c t ~f such
classes of pcisons or classcq of income and in such areas,
as may br: specified i13 i h c notifica~icbn.
(4) ~ h authosi!i~s
c specified i n sub-scctjon (1) and
the officers spccifi,:d i n sub-section (3) shall be dctmtd to
b: public sirvallts within the meaning cf sectisn 21 of the
lndian Pcn;!l Code (Ccntral Act KLV cf 1860).

(5) ' ~ lofficcrs

l and psrsons cmploycd i n the exect~tic.n
of this Act shall observe and follow the or.dt:rs, instructic.ns
and directisms of the b ~ a r dof R e v e n ~ c:
Plovided .that nc such order, instruction or dircction
shall bc givcn so as to interfere with the discsction of r?ny
appellate authority in the cxercise of ils appcllntc functions,

CHAPTER IV.
TRIBUNAL.
APPELCATE
T h e A ~ = u ~ t e 15.(1)~he~ovzrnmcntshallfromtimetotimcappoint,
t
Tri gnai* as and when may be necessary, an Appellate Tribunal
consisting of one but not more than t hrec mcmbers :
Provided that thc member, or as the case may bc, a t
l .ast cne m-.inbcr, of the Tribunal, shall be a Judicial Office:.
not below the rank cf Distfict Judge, or an a d v ~ c e t ccf not
less than ten year.' standing.
-
lThis clause was added by s~ction2(a)(iii) of thc 'Tamil Nadu
Agricultural J n ~ d ) ~ ~ l c - t a(Attlcndrncnt)
x i Nadu
/\.ci, i 960 <?-::~ni
Act 7 of 1966).
SThese words \sere n : ~bsli: :,red for the w.,rds '"1 11,: Cf,vcrnmen$
may" by section 2(h) of thc T'ainil Nadu Ast icir1tilr;tl Incc,me-tnx
~ ~ e n d m e nAct,
t ) 1966 (Tamil Nadu h c : 3, i Ybfi),
c;

*Now the Tatnit Narlrl (;'cwcrr.rnpwl C'azt~tL c ,

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1955 : T.N. Act V] AgrlcuNural Income-tax 405

(2) Whcre the Appellate Tribunal consists of m o i ~

iha 1
one memb~r,l[the judicial officer or the advoc.. te as the
may be] shall be its Chairman.

. (3) Where the Appellate Tribucal consists of three

meabers, the following provisions shall apply:--
(a) The functions of the Appellate Tribunal may t e
exercised by a Bench consisting of r?il the members of the
Tribunal or by a Bench consisting of two members consti-
tuted by the Chairman or, in the event of the office of a
member other than the Chairman being vacant, by a
Bench consisting of the Chairman and the other member :
Provided that, if any case which comes before 2. Brnch
(of which the Chairman is not a member) itivolves a qukstioli
of law, the Bench may, in its discretion, reserve such case
for decision by a' Bench to be,constituted under this clause
of which the Chairman shall be a member.

(b) Where an appeal is heard by i l l the three mem-

bers of thc Tribunal, and the members differ in opinion oo
any point, tho pcillt sl;a!l5: 2ecided in accordance with the
opinion of the majority,

(c) Where:an appealis heard by a Bench consistingof

two members, and the members are divided in their opinion
on any point, the point shall be found against the appellant
and the members shall, after delivering their stpimite opi- 1

ronounce a joint judgement announcing the result -

6f !i
the nding; if any, on which they arc agreed and ofthe
Ilions9
findings recorded against the' appellant on points on which
they are divided. I

f.
E
P (4) Subject to the proVi this Act, the ~ ~ ~ e l i a t e
Tribunal shall have power to determine the times and places ,

of its sittings and to regulate its own procedure and the

procedure' in all matters arising but of the discharge of its .
b. functions. a
P' '

P
FJ i~hesewordswore substituted for :tlk words "the Judicial officers" ' . I '

k by section 14-A of theTamil Nadu Plantations Agricultural Iticome- -*

1
i
tax (Amendment) Act,'1958 ('I'amil Naclu A c XXIX of 1958)
wljiqh was deemed to have come into force op the 1st April 1958,
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Agricul!urul i.rcor~ie-tun /I955 : T.N. Act V

RETURNOp INCOME,
ASSLS
SMENT, BTC,

Returnof 16. '[(I) 2[Subjeot to the provisions of section 65,

Income every person who held land in excess of the exempted
extent at any time 6uring the previous year shall1 furnish
to the Agi~ulturalIncome-tax Officer so as to reach him
before the 1st June svery year a return in the prescribed
form and verified in the prescribed manner setting forth his
total agricultural income during the previous year.
(2) 111 the case of any person whose holding is, in the
'opinion of the h gricultural Insome-tax Officer, of such
extant as to renc.er such person liable to payment of
agricultural incorne-lax in any financial year, ha may
serve in that year a notice in the prescribed form requiring
such person to furnish within such period not being
less than thirty days as may be specified in the notice a
return in the prescribed form and verified in the prescribed
maaner setting forth along with such other particulars
as may be provided for in the notice his total agioulturat
income during the previous year.]
(3) If any psrson has not furnished a return within
the time allowed by or under sub-section (1) or sub-
ssstion (2) or, having furnished a return under any of those
sub-sections discovers any omission or wrong statement
therein, he may furnish a return or a revised return, as
the case may he, at any time before the assess!~sntis made.
(4) The Agricukural Income-tax OBic~trmay serve
on any person who has made a return under sub-section(1)
or upon whom a notice has been served ur~d:r sub-section
(2),a notice requiring him, on a date to be therein specified,
to produce or callseto be produced, such accoants or doc -
meats as such officer may requilsc. or to lr h in writing

1 These sub-sections were substituted by section 15 of the

Tamil N d u Piantat orhs Agricultural Income-*ax (A ne dmcnt)
Act, 1958 (Tamil Nadu .4et XXtX of 105&), which w2s leernett to
have come into force O I I the 1st April 1958.
a This expression was substituted for th: exgt~ssion"Every
perso 1 who heid h!:ji . , excess of the cxem,>t:d exfc.:t a, any
iime d iri g he Prevrocs year sball, u iilesn h has been permitied
to compwnd the tax u'idcr scciion 65" by s-ction ? of rhc iarnij
Nadu A g r i f ~ I ~ ~ rIncome-tax
pl (Arne ndnlent) Act. 1 9G6 (T;llnil
Nadu Act 7 (1t ? 366),
 LatestLaws.com

and verified in the prescribed manner information in such.

. form ,and on such points or matters (including with t he
'

-previous approval of the Commissioner a statement cf '

all assets and liabilities not included in the accounts) as

such officer may require forthe purposes of this section :
*
Provided that such oBcerr:hall n ~ requiret the
production of any accounts relating to a period more than
three years prior to the previous year.
;O , "

17. (1)' If the Agricultural Incometax officer is satis- Assessment - of "

Bed that a reture~made under saction 16 is correct and h ~ o m e *

complete, he shzrll, by order in writing, assess the total
agricultural income of the sssessee and determine the
sum payable by him on the basis of such return.
(2) If the Agricultural Income-tax Officer is not
satisfied without requiring the presence of the person who
made the return or the production of evidence that the
return is correct and complete, he shall serve on the
person who made the return a notice requiring him on
the date specified therein either to attend the offiie of the
Agricultmal Income-tax Officer or to produce or to cause
to be produced, any evidence on which s ~ c hperson may
rely insupportofthereturn. .
(3) On the day specified in the notic3 under sub-section
(2) or as soon afterwards as may be, the Agricultural
Income-tax Officer, after considering such evidence as
such person may produce and such other evidence as that
c f&xr may require on specified points, assess the total
.agricultural income of the assessee and determine the sum
payable by him on the basis of such assessment.
- (4) If any person fails to make a return under
sub-section (2) of section 16, or fails comply with all
the terms of a notice issued under sub-section (4) of that
section or under sub-section (2) of this section, the Agri-
oultural Income-tax Officer shall make the assessment to the
test of his judgment and determine the sum payable by
the assessee on the basis of R U C ~assessment, and, in the
case of a firm, may refuse to' register it or may cancel its
if it is already registered :
Provided that the registration of a firm shall nat t e
cancelled until fourteen days have elapsed from the issue
of a notice by the Agricultural Incorn(?-t:\x.Officerto tha
firm intimating his intention to cancel its registrqtiop,
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(5) Notwit hstrmdihg anything contained in the

foregoing sub-scctians, when the assessee is a firm and the
total income of tht; firm has been assessed under sub-section
(I), sub-section (3) or sub-section (4), as the case may be-
(a) io tho case of a iegistered inn,the sum payable
by the firm itself shall not be determined but the total
income of each partner of the firm l q ~ l ~ d i ntherein
g his
share of its income, profits and gains of the previous year,
shall be assessed, and the sum payable by him on the
basis of such assessment shall be determined :
Provided that, if stnn share of m y partner is a
loss, it shall be set ofT against his other income or carried
forward and set off in accordancewith the provisions of
section 12 :
Provided further that, when any of such partners
is a person not resident in the State, his share of the
income, profits and gains of the firm shall be assessed on
the firm at the rates which would be applicable if it were
assessed 011 him personally, and the sum so determined
shall be paid by 1he firm ; and
(b) in the c;rss of an unregistorc$d firm, the Agri-
cultural Income-tau Officer may, instead of determiging
the sum payable by ttlc firm itself', procead in the manner
laid down in clause ((4 as applicable to a registered firm,
if, in his opinior~,thc. or the tax pay-
Lr2.LsunJp
~ , E ~ L . + ~ ~ L w

able by the partner, trndcr such procedure would be gn ater

than the aggregate :imount which would lie payable by the
firm and the partne1.s individually if *lie firm w,
ass1:ssed as an ui1n;gistcred firm.

(6) When in tllc course of the crsscssmei.ll c,f tha

total agricultural income of the assessce it is found that
a loss has been sustained which 11c is entitled to ha* set *

off under section, 12, the Agricultural Tncome-tax Officer

shall notify to the assessce by order in nritinn the amount
C

I of the loss as computed by him.

i'~werto make 18. (1) The Agrirulimal In~ome-LaxOficcr may, at any

provisional time after t h rcceii,l [I l' a return made under sectiorl 16,
\

assessment in proceed to nlalte ;;I a sulnmary man:lcr, i; provisional

advance of assessment of the tax payablc by the assessse, cn the basis ot'
assss-his return and tlic nccoui~tsand doarments, il. any, acconl-
reSular merit.
panying it, after gi:*iiiq due effect to the sllowauce refeaed
to in section 12,
 LatestLaws.com

1955 : T.N. Act VJ dgricultural Incomp-tax 409

(2) A partner of a firm may be provisionally assessed

under sub-section (1) in respect of his share in the firm's
income, profits and gains, if its return has been received
although the return of the partner himself may not have
been received. d

(3) A firm may be provisionally assessed under sub-

section (1) cs if it r7epeP- unregi~teredfirm, unless' the
firm fulfils such conditions as the Government may, by
notification in the-.'*Fort St. George Gazette, specify in !h(
behalf.
(4) There shall be no right of apptal s g inst a
,provisional a s s ssment made under sub-section (1).
C-

$g (5) For the avoidance of doubt, it is hereby declared . .

v:
t - that the provisions of sections 40 and 41 apply in relation . a -
to,-anytax payable in pursuance of a provisional assessment .
g$3 - m&deuirder sub-section (l),'as if it were a qegular assessjnent ' - - i
t.5 .
made upder section 17. -
."f;
I
2: *
, &.

?{ i

(6) After a regular assessment has been made under

section 17, any amount paid towards a provisional assess-
ment 'mado under sub-section (1) shall be deemed to have
been paid towards the regular assessment ;and where the
amount paid towards the provisional assessment exceeds
the amount payable under the regular assessment, the excess
shall bc refunded to the assessee.
' . I -

'
(7) Nothing done or suffered by reason or in
quence of any provisional assessment made under this
'.- - section. shall prejudice the. determination of the merits;
of ahy issue which may arise in the course of the regular
assessment under section 17.
19. Where an assessee, within one month from the :~z:,"g&
'service of a notice of denland issued as hereinafter provided, in cenain
-

satisfies the Agricultural Income-tax Officer that he was caxs.

prevented by sufficient caus2 from making the return requi- .
red by section 16 or that he did not receive the no; ioe issued
under sub-section (2) or sub-section (4) of that section or
sub-section (2) of section 17 or that he had n t a resonable
opportullity to- comply, or was prevented by sufficient
cause from complying, with the terms of any such notice,
the Agricultural Income-tax Officer shall cancel the assess-
h n t and proceed to make a fresh assessment in accord - .
-
ante with tllc provision$of section 17.

* ~ o \ the
--/

v Tnmil Nsdu Goverizmenr Gazcfttz,

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4 10 Agricult rrral Income-tax [I355 : T.N. Act V

Re-assersment [19-A. If in the return of the total agricultural

of Iucome in income submitted by any person for the previous year
certafn cases.
immediately preceding the year covcred by an application
for permDssion to cor.ipound under section 65, the value of
any'olosing stock of @ticultural produce for the said previ-
our year has not been taken into account in computing tho
said total agricultural income in accordance with the
method of accounting then employed by the assewe, the .
Agricultural Income-tax Officer may, if he gants such
permission to compound, re-assess the total agricultural
income o f person fizr that previous year after taking
into account the value of the closing !dock of such
agricultural produce and the provisions of this Act shall,
as far as may be, apply in relation to such re-assessment as
they apply in relati011 to t b assessment of agricultural
income-tar under this Act.]

Penalty for 20. (1) If the Agricultural Incoi~~e-tax Officer, the

concealment Assistant Commissionx, the Commissioner or the Appt llate
Of Income*rribunal is satisfiec. that any parson--

(a) has, without reasonable cause, failed to furnish

the return of his t)tr,l agricultural income which he was
required to furnish under sub-sectioil(l) or sub-section (2)
of section 16, or
(6)has, without reasonable cause, failed to furnish
such return within the time allowed and in the manner
required by subsectian (1) of section 16 or by a notice
I

ssrved under sub-section (2) of that section, or

(c) has concealed the particulars of his agricultural
income or has deliberately furnished iuaccu:ate particulars
of such income, he or it may direct that such p w o n shall
pay by way of penalty, in addition to the amount of
agricultural income-tax, if any, payabh by him, a sum
not exceeding that amount :
P ~ Oided
V that-
(a) no p...alty shsli be imposed under tllis sub
sectiolr upon a perscn who has failed to furnish a
-
return rindcr sub-sectio~~ (1) of sec:joz: !5 , i!> 11c proves
that he has iro income liablc to tax ;
-----.. ---- --
a This section wa% irlscrted by sectiara 4 G:" the Tamit Nadu
Agricul rural 'hncone-tn~ (Amen:lmen! ) Rcr, 1966 (''['amil N~du
&c;t 7 uf 1S66),
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.Z
1955 : T.N.Act V] Agrinrl~ralIncome-tax 4i1:
(b) where a pei son has failed to comply with a
notico under subsection (2) of sectio~i16 and proves tbat
he'has no incdme liable to tax, the penalty imposable
under this sub-section shall not exceed t wenty-five
rupees ; ?e

(c) no penalty shall be imposed under this sub-

section upon any person assessab:e es the agent of any
person not resident i n the State for faih re to. furnish the
return required under section 16 unless a notice under
sub-section (2) thereof or under section 35 ilds been
served on him ;
(d) when the person liable to penalty is a registered *
firm or an unregistered firmtreated under section 17 (5)
(b) as a registered firm, so that the amount of the agri-
ollltural income-tax payable by the firm itself has not
been determined, that amount shall be taken to be
an amount equal to the tax which would have been
payable by an unregistered firm on an income equal to.
the &ms total agricultural income and in the cases
referred to clauses (b) and (c), the amount d the
agricultural incorne-t ax which wwld have been avoided
if th: income has rzturned had been accepted a s the
ccrrzct income, shall be taken to be the differerce
between the amount of the tax which would have been
payable by rin unregistered firm on an i nc ;me equal to
the firm's total agricultural income and amount cf the tax
payable b j eo unregistered flrm on income equal to the
income of the arm as actually sturned by the firm.
- (2) If the Agricultural income-tax Officer, the
Assistant ~ommjssioner,the Commissioner or the Appe-
late Tribunal in the course of any proceedings under
this Act, is satisfled that the profits of a registered flrm
have been distributed ~therwisetMn in accordance with
the sheres of the partners 2s s h ~ w nin the instrument of
the p3rtnership registered under this Act gverning such
distribution and that anypartner has therebyreturned his
incorn below its real amount, he or it may direct that
such partner shall in addition to the agricultural income-
tax payable by him pay by way of peualt y a sum not
exceeding the amount of agricultural income-tax which
has beein avoided, or would have been avoided if the
income &turned by such partner had been ~ e p t e as d his
correct income j and no refund or other adjustment
*shallbe claimable by any ~ t h erpartnrr
r by reason of such
direction;
 LatestLaws.com

I
4 12 Agrkulturc~l Income-tax f1855:.T.N. Act V
(3) No order u 13dersu b-section(1) cr su b-section(?)
shall be mads u n l ~ s sthe assessee has been heard or has
bzen given a reasoiliible opport u ~ iyt o f beiing heal d .

(4) No prosecution f3r a n ofF:~:,nc,-ag.iiiist this Act

shall be instituted in r2spect of the same facts o n which a
penalty has been imposed under sub-sectio n (1).

(5) The Appzlla te Tribunal, the Conmissio iltr or t hc

Assistant Commiss:oner shal1,on making a n order under
sub-section(I), s e n ~forthwith
j a copy of the same to thc
Agricultural Incotrtc-tax Officer concerned . .

owertoass-ss 21. (1) Whcr:: t l ~ cAgricultural Incumc-taxOficcris

satisfi-d t h a t any association of individuals other
members of
cert sin than a Hindu unclividcd family, and Aliyasantana
associations.familyor branch, Mxrunlakkatteyam tarward or
iavazhi or a com.:xmy is ttlfcf CI- 1112 c~ntrol
of one nwnb;.r tllcl-cof, a nci that silcfl c?:,scciation
has becn forlncci ~ > - r is bcing used for thc
purpose of cvading or reducing the liability :o agricul-
tural incoinc-IRXof ally ~nclnborthcrcoi', kc 111il~.\vit11 t11c
prcvious approval of t 1 1 ~Con~mission=r o f Agricul t tr~.i~l
Income-tax, paw an orcl cl- ? hat the su m pa yabk ns agri-
cultural inccme t rx by 11.1~associatic:,n shall not bc ctcter-
mined, and t hcl-cupon t he share of cach ~ncmbcri 11 t hc
I
agricultul-a1 i ncomo of th.: :!sscciatict~ s11alJ bc i ncluct:<t
in his total agricultural inc mc l'iw ihc ptii pc"? of llis
assessment t ~ , ," . ?n,
Explanation.--A n~einberof an association who owns
the whole or the r~iljorportion of the capita! of t,:1IC asso-
ciation shall not by rcason only of that fact be d:i:rned to
control the f i t m 1.3i. ass;i)c;ati2n
(2) The Commissione;. (if Agricultu al incjo~e-tax
shall not give his approv::: to any 0i.de ' pr~posed to be
passed by the Agl.icultu~ Ili~ome-taxOficer, u n d c this
sectiqn until he has givt n the firm o+. ,zssociatio;r con-
cerned an oppo: tunitp or being heal-d.
(3) Whe; e any ~ ~ ~ r : r iof
~ ban
+ ~associatior1
r. or indivi-
duals makes default is1 tLc paynlent of tax 011 his shal-c
of income which has besn included in his total agncul
tural income undw the provisions of su b-sf c: ion (I),
such tax may be recovcrcd from the associ::tiop.
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$I
: '. [4), *Where agricultural income-tax is recov.erable:~
.froman association under this section,a notice of deman9 .:
shaJbeserved upon it in the prescribed form showing the
suidsb'paya316,and such association shall be deemed to be .
the a'ssessee in respect of Such sum,? for the purposes'of
Chapter VI. -+ ,. l - *
L .
e ,
, . > ,

32. (1) Where it appears t o the Agricultural ~ncome-tax4 s

Officerthat any person intends to alienate his sight, title
and interest in any loand] in the State and that . such fr
personsmay leave the State during the financial year
shgrtly after its expiry and that he has no present intentio
of returning, the Agricultural Income-ta c Officer
procoed to assctis him on his total agricu~tura.incom
tho period from the expiry of the last previous year for w
he has been assessed to the probable date of his departure
from the' State. For each completed previous . year:
in'cluded in this period, an assessm~ntshall be made O n
the total agricultural income -of such person at the rate at-
which it .would have been charged had such income been'
fully assessed, and for the period from rhe expiry of the ,
last of such previous years to the probabie date of depdr-
tufi, the Agricultural Income-tax OBicer shall
estimate the total agricultural income of such person and-
ass& it at the rate applicable to the agricultural income :
I
provided that nothing herein contained shall authorize
an Agricultural Incometax Officer to assess any agricultural
income which has escaped assessment or has been assessed .
at too low a rate in respect of which he is debarred 'from
issuing a notice under section 35. I
(2) For the purpose of making an assesment unaer
sub-section (l),the Agriculturiit Income-tax Officer may
serve R notice upon such person requiring him to furnish,
within such tims not being less than seven days as may be
specified in the notice, a return in the same form and verb
fied in the same manner as a return under sub-szction (2)d
seztion 16, setting forth, alongwith such other particulars
as3maybe provided for in the notice, his total agricultura'

1. This word was substituted for the word '' plantation " by set.
tion 16 of the Tamil Nadu Plantations Agricultural Income-tat , I

'
(qmendment) Act, 1958 (Timil Nadu Act XXIX of 1958), wllict
was deemed to have come into force on the 1st April 1958.
 LatestLaws.com
414 i t in co/jre- t us t1953: T.N. Act V
income for each of the complqed previous year corn-
prised in the period %st referred to i n ~ u i ? - s ~ t i o(1)n
and his estimated total agricultural inct :n: for the
period from the expby of the last such completed previous
year to the probable date of his departure, and the provi-
sions of this Act shal! so far as may k e apply as if the notice
were notice issued under sub-section (2) of section 16,

Asmrnnent 23. Where a person i n receipt of agricultural income

in case of from any '[land] in thc State is found to have transferred
transfer of
jn his interest in sucb '[land] to another person, the trans-
land. feror and the tranferee shall each be assessed in respect
of his actual share, if any, of such agriculiriral income :
Provided that when the trarlsferor cannot be found, tho
assessment of such agriculturalinccme oft he previous year
in which the transfer took place upt o the date of the tranSs-
fer and fc. +"I years preceding that year shall be made on
t h .,-~ansferee in like manner and to the same amount as
it would have been made on the transferor, or when the
tax in respect of the assessment made for any or all of
such years assessed on the transferor cannot h recovered
from him, it shall be papble by and recoverable from
thetransferee,an:L t At. t ransfereesh:~Ilbe entit led t orecover
from the transferor the ilrnolVntof a n y ta-. s o paid.

Tax of 24. (1) Where a person dies, his executor, ad ministrahr

person or other legalreprcsentative shall be liable t o pay, out ot t he
deceased
by estate o f t he deceased person, to the extent to which the
represen- estate is capable of meeting the charge, the agricultural
tativc* income-tax assessed as payable by sucli person or any
agricultural income-tax which would have been payable
by him under this Act as if he had not died,

(2) Where a Ferson dies before the 1st June in any

year, or before he s served wit b a notice under ~ ~ b - ~ ~ c t i ~ ~
(2) of section 16 or under section 35, as the case may be,

- -- -
1 his word was substituted for the word 'blantation*' by seer.
tion of the Tamil Nadu Piantstions Agricultural Income-tax
Amendment) Act, 1958 (Tamil Nadu Act XXIX of 1958) which
wag deemed to have eonle into force on the 1st April 1953.
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1959 : T. Act V ] Agricult~iralf i t c o i ~ ~ e - ~ a . ~

his executor, administrator or other legal representative

shall, on the serving oft he notice under sub-section (2) of
section 16 or under section 35, as the case may be, comply
therewith, and the Agricultural Income-tax Officer may
nrooeed to assess the total agricultural income of the
d s ~ s e person
d as if such executor, administrat or or other
legal representative were the assessee.
(3) Where a person dies without having furnished a
return which he has been required to furnish under section
16, or having furnished a return which the Agricultural
Income-tar Officer has reason to believe L O be incorrect or
incomplete, such officer m a y make an assessment of the
total agriculiuial i~~c.;.: ;f such person and deterini$e
the agricultural income-tax payable by him on the basis
ot such assessm:nt, and for this purpose may, by the issue
of the appropriate notice which would bave had to be
served upon the deceased person had he survived, require
from the exccutor, administrator or other legal represen-
tativr of the dcceased person any accounts, documen6
sr other evidence which he might under seciion 16 or
section 17 have acquired from the deceased person.

' % 1 1 i

(2) Any person discontinuing any such business shall

gjve to the Agicultural Income-tax Officer notice.of such
dlscontinuance within fifteen days thereof and where any
parson fails to give the notice required by this sub-section,
such offloer maydireot that a sum shall be recoered, fgom

- (3) Where anassessmentisto bs made under sub-se~

tion(L), the &riaulthral Income-tax OBBcer may serve on
tho psrson whose agricultural income is to be assessed or,
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42 6 Aguictrltlrrcll Iricosrc-t(r.x [1 !l55 : '?.N.

Act V
I

in cas- "1. s f i r m , 0 ti ally p-raoll !~ilowas :l b of

suchfi,-m;lt :hc:ilu.of it diacon.inciancc or, i n ihc care
of a company, 011 t h ~principal
. uffic:i- ihcreol, a noiict
contailling all o!- any of t h i requirc~lrc.c;t?. which may b~
included i n a nciicc undc.s sub-;~c.io~l(?). OT scc.icln 16
and ih: p. ovisions 01 this Aci shall, 50 fax i"' may bi.apply
acccl-dingly asilthe notic< w;re n no!ici j+uec! Wc'Cr
that sub-$-- i o n .

Liability 26. Where agricuiturnl income is rcccivcd by a fu m or

in association of persons 2nd the busil~essof such firm or
bu9iness or association is discontinu& or such firm or association is
discontinued
who was at thb time of such discon-
firm or dissolved, evxy p e r s ~ o
association. tinuance or dissolution a partvcr of such fir 111 or member of
such association shall be jointly and severally liable l o
assessment on silch agticulturalincome and for the amount
of agiculrliral incorn:-tax payable under this Act by such
firm or association and all the provisions of this Act shall,
so far as may b:, apply to such nssessrne~>t.

Procedurz in 27. (1) Application rday b; made to ths Agriculiural

Income-tax OBicar on b;half
registr-itiOn
Of
of any firm, constituted under
an instrument of partnbrship sp~cifyingthc individual
shares of th3 psrtners, for registration for the purposes of
this Aci a n l of any 0 t h enacimf:ni
~ for the time bring in
force relating t o F griculiural income-tax.
(2) The application shall be made by such person or-
persons and at such tim:s and shall contain such particu-
lars and shall bc in such form, ancl b; verified in such
mannx, as msy b: p:esc;ib=d, anil ii shall be dealt with
by th: Agcicgl .ural Incorn:-tax OEc-r i n such manner as
may b= prescribed.

Change in 28. (1) Whsre at the time of nuking an assessment

constitution under seciion 17, it in found that a change has occurred
Of a
and in the constitution of'a firm or that a firm has been newly
succession constituted, t h assessm~nt
~ shall bc made on the firm as
to business. constituted at the time or making t h nssessmnt.
~
If t hj=as:-icultl~-alincorn:-tax cannot bc recovered
from thd2 firm as so c~nitituted,suchtaxshall be recover-
abl :from !he p-rsons who were memb.;r:; o f the firm
during previous y x i ,
 LatestLaws.com
Wl '

a , .
.
8

1955 : IT.?. Akct' V] ' -~&icii:fna;bf jficomcmtox 4,if.t

, ' I

. . (2). Where a person carrying on a ny .bus in:^ s in the

course of -which agricultural income is received has been
sucoee~e~'idsuch'capakit~ by another pitson, such person
mad such other personshall,bach he assessed inrespect of
his actual share of the a$iculfuralincome of the previous
I

, Provided that, when the person succeeded in the

,'
business cannot be found, the assessment oft he agricultural
incomeaft he year in which the succession took'place.up to
the date bf succession, and for the year preceding that year
shall bs.mde on the personsucceeding him in like manner
and to the same amount asit would have beenmade on the
person succeeded or when the tax in respect of the assee9-
m-at made for either of such years assessed or ++ per son
succeeded cannot berecovered fromhim,it shall be payable
1
by and recoverable from the pel son succeeding, and such
persbnshall 3; en titlad to recover from t&eperson succee-
ded the adount of any tax so paid. I
.
29. (1) Where at the time of *king an assessment Assesmen* -
. wndm seaion 1 7, it is claimed by or on behalf of any mem-after
b ~ of. ti3Hindu undivided family, an Aliyasantam family p~rtitionof
or branch or a Marumakkattayam tarwad or tnvazhi a Hindu
hithertcr.assessed as undivided thr t a piirtition taken an ,
place among the members or groups of Inembers of such ~ l i ~ ~ .
family, branch, tarwad or tavashi; the Agricultural Income- sanrana
tax OBcer shall make such inquiry thereinto as he may family
thinkfit, and if he is satisfied-thatthejoint family property branch
M~~~~~
o+
has ken ~~rtitioned a.morig the vatiolls members or groups karattaysm
of rnemb2r.s.in definite portions, .he shall xecord an order tarwad or
tavazhi. . .

Provided th8.t no such order shall be *ecordcduntil

of the inquiry has bzen sirved on all tile adult mem-
k r g of the family, branch, tarwad or tovazhi entitled to
t b propcay as far as r u u j Ld ~Aactitsblc
or in such other
manner 4st may be prescribed. - +

. (2) Where sic,han .orderMs been passed, the Agricul-

'

tmal mcome-tax Officer shallcmake an assessment OF the

total agricdtaral irlcome received by or on behalf'bf the
axwad or tavazEFi\ssach, as if ng partition.
,and kach rneniae6 m gtoup o P dem*
'

on t 6 any agii~ItBfi1income tax for . ~ k h

he a it may ba repaiately liable, and. riOtWitkkfandifl&'.
. I

-
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418 .Agriczllturcil lacome-tax [1SS5: T.N. Act V

anything contzrined in clauae 6;) 'Lof sub-section (2) of

section 10 , be liabk for s sbre of the tax on ths income
d
so ass-sit a c ~ ~ : t r d ro ~ g portion of r he farnib: branch.
; ~ the
rarwcd i.r i i v k z h j ?.+rt?z;;i. zllu.rri :a t:r 2: i:, 2-d r h ;
Agjculrbral l n c j r r l t - t k l Officer sh;U %?ks zsjsssrnmrs
accordingly on th.: iarious rnembzrs and groups of memo
bzrs in accordence with the provisions of section 17 :
Pro~idedth~ta1lthemzmb:rsandgroupsofmember~
whose family, branch, tarwd or tavczhi property has been .
p~rtitionedsh9.11 be liable jointly and severally for the tax
on the total agricultur~lincome received 'by or on behalf
of th: family, branch, t:~rwador tava2h.i a!; such np to tht
date of the p::rtition,
(3) Where such an order has not bzen passed in
respect of a Hindu family , an Aliya~~ntana family or
brhn& or a Mzr lntakkattayalri tarwad or tavazhi hitkrto
assess:d as und.,vided, such firnily, branch, tarwad or
tavazlii shsll be del;m?d for the purpost of this Act to
contime to be an undivided family, branch, tarwiad or
t a vazhi.
Notice of 30. Whcn any tax or penalty is due in consequenw of
' .
demand.
. any order passed under or in pursuance of this Acr, the
Agricultural Itxomc-tax 0ffic;er shall serve ok1the assessee
a notice of 'demand in the prescribed form specifying the
sum so payable,
31. (1) Any assessee objecting to the amount of income
Wainst assessed or tax determined or loss computed under section
. or denying his liability to be assessed under this Act or
a w s ~ t n t 17
objecting to any older under any of thc provisions of
sections 19, "19-A], 20, 21, 25, 29 and 41 made by the
Agricultural income-tiix Officer or to the cancellation by
him ofthe registraticn of a firm or to the refusal to registel
a firm may appeal t:, the Assistant Co1111~;s+,ioneragainst
tht! assessment or aganist such order :
Prcvided that no appesl shall lie isArespect of an
assessment m adc unckr sub-section (4) of section 17.
---I_ i_ -
.-14"

1These words, figures aud brackets were s~u",;tit~ted for the

wcIrdsand figures "of sect ian 1 0 ' 3 ~section 18 of the Tamil
Nadu Plantaticns A! ricuItur?l Income-tar; (Amendment) Act, 1938
(Tamil Nadu Act X XIX of 19S8), whicit was deemed to have
:ome into force on the 1st April 1958.
qhese figures and let r c s r were inseriecl by section 5 of the Tamil
N a d Agricultural
~ I ~con:c.tax (Amerrdruenk) Act, 1966 (Tqxnil
Nadu Act 7 of 19610),
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1955: T.N. Act'q Agticuttrral hcome-tax 419

( 2 ) ' ~ h eappeal shall be in the prescribed form and
shall be vqified in the prescribed manner.

(3) The appeal shall be prasentacl withiti a pe~iodof 2

thirty days from the date of service &if the order ;but the
Assistant Commissioner may admit an appeal presents
after the expiration of the. said period, if he is satisaed '

that the appellant had sufficient cause for not presenting

it.+within
., the said period.
fi
.. . . .
(4) The Assistant Commissioner shall
place for the hearing of the appeal and may fro
timeradjourn the hearing and make or cause t6 be
such further inquiry as he thinks fit r
,
Provided that on the epplication of the a*
at his cost the Assistant Commissioner rtlay, in ap
' cases, issue a commission to iscertain and report
ana cultivation expenscs or the rent and collection
of the properties bf the a ssessee included in
md?; apd orders on the appeal shall be p s s
considering the said report. .

(5) In disposing of an appeal, the: Assistant ~ o m m i s - ,

sioner tbay,-
(a) in the case of an order of assessment- '

(i) confirm, reduce, enhance or annul the

. assessment ;
(ii) set aside the assessment and direct the Agri-
cultural Income-tax Officer to make a fresh assessment
after such further enql~iryas may be directed ; or
(b) in the case of any other order, confirm, cancel
or vary such order : C

Provided that no enhancement of an assessme*, or

penalty .shall be made under this sectir:n unless L b appel-
lant - has had a reasonable opportunity. of being heard
against such enhancement ;
I
Provided furthcg that at the hearing of any
peal agi~instun oraer of an Agricultural Income-tax
%Wr, ihc Agricultural Income-ta x Officer shall have ahr:
right to be h ~ d r deither in person or by a representative.
 LatestLaws.com
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420 Agricultural ~ n c o m ~ f d r r [ 1955 : T.N: Act V
(6) Where, as the result of irn appeal, any d%:hange is
b
made in the assessment of a firm c\z association of persons
or a new assessment of a firm or association of persons is
ordered to be made, the Assistant Conzmissioner msty
authorise the Agricultural Income-tax Officer to amend
accordingly any asspssment made on any partner of the
firm,or any member of the association.
(7' ) The Astistant Commissioner shall, on the con-
clusion of the appgl, communicate the orders passed by '
him to the assessce and to the Commissioner.
Appeals 32. (1) Any assessee objecting to an order passed by an
against Asnista nt Commissioller under section 20 or section 31 may
Orders Of appeal to the Appellate Tribunal within sixty days of the
Assr stant
%mrnissioner. date
. on which such order is cr>mm!rnie;atedto him.
(2) The Commissioner m2y, if he objects to any order
passed by an Assistsat Commissioner under section 31,
dirtct the Agricultur:il Income-tax Officer to appeal to the
Appdlate Tribunal xgainst suoh order, ind such appeal
may be presented within sixty days of t hc date on which
the order is commuoicitttted to tho Commissioner by the
Assistant Comiaissionea-.
i

(3) The Appellate Tribunal may admit an appeal

after the expiry of the sixty days referred t i 2 i11sub-sections
(1) and (2) if it is setisfizd that there was st~fficientcause
fa1 not presenting ii w i t h i n that p-riod.

(4) An appeal to th3 Appcuwe 1nbur.al shill be in

the prescribed form aod shall be v~rifiedi n the prescribed
manner, and skall, :xo*:ptin the cnse of s n iippeal refererred
to in sub-section (2), bz accompanied by a fee of five
pel cent of the surb1 appealed ageinst '[subject to a
minimum of five rupees$
(5) The Appdla tt: Tribunal may, aftcr giving both
parties to the appc~ll2 1; opportunity of being hcard, pass
such orders thereon 3 s i~ thinks fit, and shall coulmunicate,
any such orders to thz :lsscssee and to t h t Cornmissioner.
-- -
l ~ h e s ewords were subjtituied. for the- word:; "Subject to a
minimum of tw~nly-fivcrupees and a maximuan of one hundred
rupees9' by sectlon 19 (i) of the Tamil &du Plantations Agri-
, cultural Income-tax (Amendment) Act, 1958 (Tamil :jadu ~ c t
-X of 1958), w h i ~ h~ ' $ 5deemed to h v c coinc into force odG
.
the: 1st April 1958,
. .. -
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1%5 : T.N. Act V ] Agrlcultu~alInc~t,,,tgx

< .
42! 9
'

M5-A) he appellate Tri bunzl may, in such kases.

md to such extent as may be prescribed, order refund
of the fee .paid unde~sub-section (4)]. I

4 . !
(6) Where, es the result of an appeal, sny change is ,

q@e in .the assessment of a firm or assocition of persons

or .a ,newassessment of a $rJm,or association of p w n s is.
ordered 6 bt made, the Appellate Tribunal may authorise
the Agricultural Income-tax Officer to amend accordingly
apy, assessment made on any partner of the firm..,or m y
member ,of the associatiop. .*

(7).Save as provided ijn.section 41, orders ,passed bya

.
the kppcllate Tribunal o n appeal shrU be finr.1.
:33. The provisions of sections 31 and 32 shall, so fr.r Appeal*
'

as+may be, apply to any -.order of refusal of anliefund against

- ' an order of
admissible under this Act pr the rules mad2 thereunder. ,,refusalto ,

refund. ,

34. (1) The Ccr"mi~~i9ner may, of his. own motion Ite&ion.

g n . agsej.see,. . call, for, the, recbrd.*.of
or .on - applicati~nr~by.
any proczeding under this Act which has been, iqkCn\by
any r,uthoritjq.subordinate,:to. him and may,mqke , such
enquiry, or cause such enquiry to be made and, 'stbjectto
the.provisions of this Act, m~,ypass such orders .t h s c n ,a s
I '
he thinks fit :
I

:Provided that he shall not pass any bcder p&jUdicial 1+ :

:'2: .
._ *.. '2 ,
to an assessee without hearing. him or giving bim'a ieasd-
,-.
I .

_ _ i l

nable opportunity' of being heard :

. ..
b . . j

,.
I .
+d
x;.
r i
,
(2) The*Commissioner shall not revise any 2 r

under sub-section '(I)if.- ,. >.

*.&.

- .* (a) where': an appeal. against an order lies *to2the- . . l ,

- j .
-
I ,

Appkllate Tribunal, the time within :which such, ~ppeal.

way. lie made has not expired ; or
,
(6) where an zdppe8i against the order has been
made to .thebrAppellstelyribunal,
I -- the appeal is pending
. !.I
.
tiifor e it ; or
-C

1This sub-section was inserted bY section 19 (ii) of the T&il

urat Inche-tax (Amendrilent) Act;.
Nadu:Ptantat ions !.Agri~ult - ,
'.
1958);:(Tarnil'Nadu Act XXIX of 1958), which was deemed to
have ,come into force on the 1st April 1958,
i

, *
' .
.i
. ;,
,
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422 Agricultural income-tax [ 1955 : T.N. Act V

(c) the order has been made more than '[three
yearsl previously. a

(3) Every application by an assessee i~ndcr sub-section

(1) shall be accompanied by a fee of fifty rupees.
(4) Afiy order passed under subsection (1) shall,
subject to revision by the High Court under scdion 54,
be final.
Income 35. If for any reZison agricultural inoomc chargeable
aaping to tax under this
assessment. Act has escaped asscssincnt in any finan-
oial yew or has b,:en assessed at t o o low a rate %[orhas
been under-assess:d], tho Agricultural I ncoq.ne-taxOfficer
may, at any time, wilhin stfive years] of the end of that
year szrvc on the person liable to p i y the tax or, in the
I case of a cornpan), on the principd ~ofliiccrt k owof a notice
containing all or any of the requirements which may be
included in a notice vndel sub-section (2) of section 16
and may proceed t o 2ssess or re-asarss such income, and
the provisions of this Act shall, so tar as 3isy be, apply
, '

accordingly as if the rmbise wme a notice Issued under that

sub-section 0
Provided that tho tax shall be charged at i l ~ arate at
which it would havo been charged if such inccme had not
escaped assessment or full assessment, as tho case may be.
Rectification 36. (1) The authority which passed an order on appaal
of mistake* or revision may at any time within three years from the
date of such order passed by him on appaal or in revision
and the Agricultural Income-tax Officer may a t any t~ma
1 within three years frel~l the date of any arsessment or
refund order passed b;. Fdm, of his own notion, rectify
any mistake apparent from the record of the appeal,
revision, assessment or rerund, as the case may be, and
- ---I - --
I These words were substituted for tftc words " or~eyear "
by section 20 of the Tanril Nadu Plantations Agricultural
Income-tax (Amendment) Act, 1958 (Tamil Nadu Act XXIX of
1958), which was deemed to have corn6 illto force on the 1st
April 1958.
3 These words were irserted by section 21 (i) of tfic Tamil
Nadu Plantations Agricultr~rnl Income-tax (Amendment) Act,
1958 (Tamil Nadu Act XXIX of 1958). tthich v;as deemed to
have came in', ' ' r ~ c ? on the 1st April 4358.
3 T1;.-: u o d i i?c:e L U ~ ~ : : I L ! Cfor the zord: ,, t;,:c.fi:
,
a ,
~ y ~ % r ~
s4
by section 11 t i i i cf xhe pjarx;i S a d u idl&rjtati~~t,3 !~;:rjf,t~/~~~r:~/
Inc~rne-tax( A ! ! -\:-I. 1958 I Uarlil Y X ( X rtf
1958). which n a s ijcernrd i o ho:?c come I/ r t ~ ; f.1, f i , e ir(
April 1958.
 LatestLaws.com

5i:
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a k<-J
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*-
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- - - -- - --.. -- - ------ - a - -

,
L . -;c
,
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1955 : T.N. ~ c VJ
+-?
b t
?% .
A
*
Agrf cultural Incumtax ' 423
. ; I
) 3r >

I
I

.
"*
5 x
\ '.
?
4 *,
I
A -

-
shall, within the like period, rectify an-- such &stab: -
&$
'
$-

7
P-
'
, 4 -which
. * has been brought to his notice by an. . awmm :. .-
~rovidsdthat no such mctification shall be made having
the affect of enhancing an aslsessment OP reducing a refund-
- unless the appellate OP revisional authority or the Agricultural
Income-tax Officer, as the case may be, has given notice
to the assessce of his infantion so to do and has &lowed.
him a reasonablr: opportwity of being heard.
(2) Where any such rectification has the effect of
redudng the assessment, the Agricultural Income-tax Offiw~
shall make any refund which may be due to such assesssr. .
(3) Where any such rectification has the effect of
enhancing the assessment or redueing a refund, the Agri-
culturd Income-tax Officer shall serve on the assessee s
notice of demand in the prescribed form specifying the
sum payable and such notice of demand shall be deemed
to be issued under section 30 and the provisions of this
Act shall apply accordingly.
l[37. 3
38. The Appellate Tribunal, the Commissioner, the Power take
to
Assistant Commissioner and the Agricultural Indcome-tax
Officer shall, for the purpose of this Chapter, have the on ,tB
same powers as are vested in a Court under the Code of e tc.
Civil Procedure, 1908 (Centzal Act V of 1908), when
trying a suit, in respect of the following matters, namely :-
, (a) enforcing the attendance of any pemon and
examining him on oath or dTirmation ;
(b) compelling the ptoduction of documents ;and
(c) issuing comrissions for the examination of I

witnesses, and for ascertaining the yield and cultivation

rxpenses in respect of any 2[land] ; and any proceeding
before the Appellate Tribunal, the Commissionez or
Assistant Commissioner or; the Agricultural Income-tax
Officer shall be deemed to be a judicial proceeding within
the m d n g of sections 193 and 228, and fop the pufposes
of section 196 of the Indian Penal Code (Central Act XLV
of 1860). c - -

4 Section 37 was omitted by section 2 of the Tamil Nadu Planta-

tions Agricultura\ Income-Tax (Amehdme~lt)Act, 1956 (Tmil Nadu
~ cxXXV
t ~ ~ force on the 1st April 1957.
ot lvSG), wiliril L . Y A , into
Whis word was substituted for the word '' plantation " by section
22 of the Tamil Nadu Plantations Agricultural Income-tax (Amend,- *
rnent) Act, 1958 I Tamil Nndu Act XXIX of 19583, which was deemed
to have come into force on the 1st April 1958.
 LatestLaws.com
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424 Agricultztral 1nco:ne-tax 1 1955 : T.N. Act V-
Power to 39. (1) The Assistant Cornmissioner or tho Agricultural /

call for Inc~rne-taxOfficer may for tho purposes of this Act-

tlforrnat ion,
L

etc. (i)require any Hindu undivided family, an Aliya-

santana family or branch, a Marumakkattayam tmwad or
a tavazhi possessing separate properties, a firm or a com-
pany, to furnish a leturn of the names of all t,ie members
of the family, branch, tarwad, tavazhi, firm or company,
as the case may be, their ad5resses and such othcr parti-
culars as may be required for the p;:. :.;:s 9 assmssl~~ent :
(ii) requirc any person whom ha has reason to g2
belleve to be 3 trust 36, guardianor agent, to furnish him
with a return of the names of the parsons for or of wl~om
he is trustee, guardian or agent and of their addresses ;
4
-0
(iii) impound and ~etainin his custody for such
period^ as ' ha thinks fit any books of account or other
documents produced before him in any proceedings under
this Act :
Provided that the Assistant CotnmI3:ion.of: or the
Agricultural Inco~m-ta:: Officer shall not-
(a)impound any books of account or other docu-
lnents without recording his reasons fbr so doing ; or
( B ) retirin in his 8:ustody any s ~ ~ cbooks
ll o r clocu-
ments for a pcriocl ex~ecdingfiftoen days (exclusive of
holidays) without obtailzing the approval of I hd Commis-
sioner therefor.

(2) The Assistant Cornnlissioner or the Agicutural

Income-Tax Officer txay for the purposes of this Act
enter ard inspec~any plwe where accounts are nlaintained,
or other documents are kept, and take into his custody
any such accounts or documants :
l[Provided that if any such place i s a dwcllil~ghouse
such offiar shall not etlter jnspeef s~:ch place after
6 p.m. and before 6 a.m.]
Provided t h a ~if any such place is a dwelling housc,
or an apartment, in the actual occupation of a s:ornan, such
officer shall, before en1eri ng such house or apartment,
give notice to such woman that she is at libertv to withdraw

This proviso w:!s inserted by sectiorl2.1 (ij of [he Tamil Nadu

Plantations At: ri~lillul'ill L~come-t;ix (Atr,cndment) Act, 1958
(Tamil Nadu Act XXlX of 1958) which w:k~cleeme(t.to I J ~ ~ C C ~ C
... force on tho st April, 1 0 5 ~ .
into
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'I+-
$?
- _- --- ----- -- . --- - a.ew

1.
$.
. i 955 : TIN, Act v 1 Agricultural Income-~ax
.
425
' J

:. and shall afford her overy reasonable facility for with-

dravving :
Provided furthsr that such officer shall prepare a list of
'
all accounts and documents takea into his custody and I

delivm a copy of duch list to the occupant of the place or

.some person in his behalf. 4
.
: (3) If the Assistant Commissioner or the ~~ric&.&i1
Income-tax. Officer ltapprehends 1 resistadce or] is rasislqd
in.therexerciseof bis power or insthadischarge of his ;duties
under this section, the Magistrate having 'jurisdiction
shall, .on the written requisition~fromsuch .officer, we&
any police. officer not below the rank of Sub-Inspector to
p..
i:
.render subh help as may beVnnlessaryto enable tho Officer - . :, .,

e; to . exercise
, such power or - di$ch@rgesuch -duty; . ,, . . , .
..:+. *
- 7.>

I;,\;. , .
J

.
F
.. .. . i.
. . "
. - - "

.*1
.
. .
:
.
.
.
'CHAPTER.
VI,. .
' . ,
. , _ , ,
.
.. , ,. , '
, .
5:
".+.
,
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, ' , I : : . . I , . ' . .,' +*
: RECOVERYOF'TAX- .
3

AND.P E ; N A L ~ .,
-
c';:. :.
6; , . .' ;
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, . c . : #*
, .
;,".3

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,.,',... 2 ,
, ,,,., ,.r:3
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.. .
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40. Any amount specified ,as payable i4 Recovery ' M. .: ,. ?:.

,a ioticd of tax
a

i
5' demand-under section 30 OF an order unc'irJ$qtiod:31,;32 pcmlties, . ;,' I I

. or 34 s h d be paid in such number of. iristalrpents,

::w;

. ,
\
'
,
<

I.
. within such time, at such' place, to such person.and in.sdch
' manner.as may be prescribed, and any assess l c fiiling so to
I .
'
..
Y

t r
pay shall be deinced to be in default :
Provided that, when an assessee ha~:~presenbd an
ap eal under section 31, th : Aglicultural Inco'm~tax .
P
- 0 cer may; in. his discretion,,,treat the assesses *asnot . .
bphg in.defwlt so logg as .such appeal is.undispdsed bf.; ,
' r' , $

' 41. 2[(1)j The Agricultural ' Income-tax ~ffi'cermay Modend ti

forward to .the Collector a certificate under his sigaature
.specifying the amount. of arrears'due from an asgess,:e
and 'the Collector, on receipt -of such, CCItifioata, shall
proceed to recover ftom such assessee tbe amount .spesified
therein as if it were an arie2.r of land revenue :1
Provided that, without prejjdice *to- any othe~powers
'

of the Collector in this behalf, he !shall for

-- the purpose .of
,... . C

IThese words were inserted by, secticn 23 (ii) of the Tamil Nadu
Plantations Agricultural Income-tax (Amendment) Act, 1958 (Tamil
Nadu' Act XXIX of 1958), which was deemed to have come into
force'bn the 1st April 1958.
8 Sub-sections (1) and (2) of section 41 were omitted and sub-
aections(3) and (4) of that section were renumbered as sub-sect:, ,IS
'(1) and(2)7respectivelyby section 23-A of-theTamil NaG, ?Iqntatlons
. Agricilltural .Income-tax .(Amendment) Act, 1958 (Tamil Nadu
Act XXIX of 1958), which was deemed to have come info force on
she1 April 1958.
 LatestLaws.com
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426 Agricultural f~eoruoe-t~.~ " T .N.Act V
recovering the %.id amount have tile powers which under
. ,the Coda of Civil Procedure, 1908 (Central Act V of 1908).
+
a Civil Court has for the purpose of thc recowry of an
amount due undx a decree.
(2) l[ ]No proceeding for the recovery of any sum payable
under this Act shall be commenc~dafter !ha expiration of
three years from the latest day fixed for pl~ymentin the
notice of demand served under section 30 or where the
assessee has been trsated as not bsng in derault undar the
i
proviso to section 4G pending his appeal, after the expiration
of three years from thc date on which the appcal is decided.
Right, title 42. (1) Where any property of a Hindu undivided family.
and interest aq Aliyasantana family or branch, or a Marumakkattayam
In PrOPrtY tarwad or tavazhi is sold for the realization of arrears of
so dfor
arrears of agricultural incorneatax,the right, title and interest of all
[ax in the members of sush family, branch, tarwad or tavazhi
certain in the property shall pass to the purchaser.
cases.
(2) Where any peraon has been assessed to agricul-
tural income-tax on the agricultural ii~co~cederived from
a Zfland] IIL, by him wholly or partly for the benefit of
other persons and the tax payable by him i s in arrears, the
%[land]so held by him may be attached and sold for the
realization of such arrears and on such snlcc., :'[the right,
title and interest of thc assessee] and of st~cllother persons
in the said 2[land] s:t:nll p ~ s sto the purchrrser.
Recovery of 43. Any sum imposed by way of penalty under the
pen?ltics. provisions of section 20 4[or] section 25 4[
shall be recoverable in the manner provided in this Chapter
for the recovery of arrear of tax.
1 Sab-sections (1) and (2) of section 4 1 were omitted and sub-
Sections (3) and (4) of that sect ions were renumb:red as sub-sections
(1) and (2) respectively by section 23-A of the Tarnil Nadu Plan-
tat ions Agricultural Income-tax (Amendmen t) Act, 1958 Tamil
'Nadu Act XXIX Of 1958.)
aThis word was substituted for the word " ~[antation" by section
24 (i) of the Tamil Nadu Plantations Agricultural Income-tax
(Amendment) Act, 1938 (Tamil Nadu Act XXIX of 1958), which
was deemed to have come into force on the 1st Apri 1 1958.
8 These words were substituted for the words " the right, title
and interest of sucl person " by section 24 (ii) of the Tamil Nadu
Plantations Agric~: ltural Income-tax amendm met^ t) Act, 1958,
( ~ a m iNadu
l Act XXfX of^ 1358), which wasdccrncti to have come
into force on the 1st April 1958.
'4 The words and flgvres " or section 41 " were clmittcd and the
word " or " was inserted by section 24-A of the Tamil Nadu Ptanta-
t ~ o n sAgricultural Income-tax (Amendment) Act, I958 (Tamil Nadu
Act XXlX of 1958) which was deemed to have come into force om
the 1st April 1958,

-
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_ - -- - . -.T

. ,

1955 : T.N. Act V] Agkgricultrr/al Income-tax 427

CHAPTER VII.
C

-
44; (1) If any person satisfies the Agricultural Income- Refunds.
tax Offiwr that the amount of agricultural income-tax
paiil by him oi on his behalf or treated as paid on his
behalf for any year exceeds the amount with which such f
person is properly chargeable under this Act for that. year,
he shall be entitled to a refund of any such excess.
. (2) The appellate or revisional authority, in the I
exercise of his appellate or revisio~ialpowers, if satisfied
to the like effect, shall cause a refund to be made by the
Agricultural Income- tax Officer of any amount found to
have been wrongly paid or paid in excess.
(3) Where agricultural income of one person is
included under any provision of this Act in the total agri-
cultural income of any other person, sucll other person
only shall be entitled 'to a refund under this section in
respect of such income.
(4) Nothing in this sc5;~ionshall operate to validate
any object~onor' appeal which is otherwise invalid or to.
authorize the revieion of any assessmect or other matter,
which has become final and conclusive or the review . by
any officer of a tiecision of his own which is subject to
appeal or revision or where any relief is specifically provided
elsewhere in this Act, to entitle any person to any relief
other than or ,seater than that relief. .&

f I " .,

45; Refunds shall also be admissible under this Act in ~ e f u & s : .>

such cases and to such extent as may be prescribed . admissiabe ." '
. under rulcs.

'<46.'Where under any of the provisioiis of this Act, .a power/to

refuna is found to be due to any person, the Agricultural set off '
Z
'

Income-tax Officer, the Assistant Commissioner or tlie amount .-7 'i

refund Of . . .-
\ ,

Commissioner, as the case may be, may, in lieu of payment ,gtir,st ,

of the refund, set,off the amouqt to bk refunded, or any r e m a i m :c .

'

part .of that amount, against the'agricultr~raralincomaitax; 'if payable. - . *

. ).a+ e

-any, remaining payable by tlie.person to wliom the &fund .

l ,
. , 4
..';';a,"
.,>** :"-
is due.
:
 LatestLaws.com Q

428 Agricultural Income-ta.r [1%5 : T.N.Act V

pow,, of 47. Where through death, incrrpacity, bankruptcy, liqui-

represen- dation or other cause, a person who would but for such
tative uf cause have been sntitled to a refund under any of the 1

nerson $revisions of this Act, or to make a claim under section

deceased I
X
or pzrsons 44 is unable to receive such refund or to make such claim,
(li~abledhis executor, ad~ninistratoror other legal representative 13
ta makc or the trustee or receiver, as the case may be, shall be 3
On entitled to receive such refund or to make such claim for
his behalf. Sf
the benefit of such persou or his e!::,:::

Limitation 40. N o clei 111 to any refund of agricultural income- tax

of for uhddcr this Chapter shall be allowed, unless it is made within
refund.
three years from thc last day o f the Gnancid year commen-
cing next after the expiry of the previous year in wbich
the agricultural income was received or oiie yea$ from the
date on which thc assessment is con~pletccl,whichever is
later.

CHAPTER VIII.

False 49. If .any perSol1 niakes a statement in a verification

statements mentioacd in section 16 or sub-section (2) of section 31 -
in dcolara- or sub-section (4) of section 32 or '[in any application or
t ion.
return under section 651 which is false and which he either
knows or believe3 to be false or does not believe to be
true, he shall t e deemed to have committed the offence
described in sec lion 177 of the Indian Penal Code (Central
Act XLV of 186Cr).
Failureto 50. If any person fails witltout reasonable cause or
furnish
return or to excuse--
supply . (a) to furnish in .due time any of the returns
specified in sub-section (1) or sub-section (2) of setion 16
'j or sectioll 39, or
- -
1 These words and figilres were substituted for the words and
figures "in any application unaer section 65 " by section 6 of the
Tamil Nadii Agriculturaf Income-tax (Amendment) A c ~ , 1966
(Tamil Nadu Act 7 of 1966). -
S The word and figures " section 13 " were #omitted by section
25(i) of the Tamil Wddu Plantations Agricultural Income-tax
(Amendment) Act, 1 958 (Tamil Nadu Act X>CTXof 1958), which
was deemed to have cl~larcillto k r c c r!ls the 1st April 1958.
 LatestLaws.com
LatestLaws.com
- -
vn
- - *
_ _ _____----- . I
--. Z
- .
&-a

ibb ! TIN. A G41

~ A g i t c ~ f i r f r f a ~ ' ~ n ~ 4%.
\
~~~:t~~~
'

(6i to' @adf inspdGddi.orallow copies to;;.bedtk$&.

'

ih', d&if&~e'"~itbthe pf.dvibi&i' of $e&iba 6(L;.drr' *

(c) to produce.or cause to be pioduced on or befor=
the date mentioned in aw.noticeunder sub-"ssGone(4)
- ,

*of .
. JI

section 16s.such&ccountsor docum~ntsas are mf&rlea. foYh

tbe'~notice,
./ . I

I *. ep,.6fL-q.-
"*&

l[~&bhd.lc)hcotr~i&bn.5j~~~&~tt;~t:e~&.
* thd
be punishablej wi3hi fideJ'wl&&i)mky*
e$bdj;'ta 4
for every day during which the default continues. 's
.

. ;
f
' (
.
0 . "

I
,
-u; 7.- I

51. (1) A person shall npt be pto~mdedagainif & Prosecution. ,

* , Al$
4t
] pr'j
'

an :affeiiiz{under :sectiofi 49"ai lsiwioir 5O"e~cept at 'the to k at t b . .

iadapld'of: the A.ssista~tCdriiiliissioner: ' -*"illstance df I

i r f , the Assistaat -
(2) ~ e f o i instituting
e p t ~ g ~ 'any1pt@#&Cornmis-
n aiizinst ,ionna
under sub;section '(l),,the 'Assislait Commissi&er sbU ,,
call upon. such person to show cause why proceedings
shoulct .090t%e institutdd 'agabt' him.
(3) The Assisant commissioner may, either before
or aftar the institution of proceedings, compound any such ,
off&k::

52,. (1) All particulars contained in any statement rnauc, Discbsmre.

r~t urnfurnished or accounts or,documentsprodud, under of id* r-
the prdvisions of this .4ct or in 'any evidence given or matien
affidavitor deposition made in the course of any proceedibgs by pub1i-
+

under this Act other than proceedings under this Chapter servant.
or in),'any record of an . e s s m e n t proceeding or
any proc&ding+relatkg: to :the redvery of a demand
.4

prepared for the purposes of this Act shall be treated as

cobfidentisl. and+notwithstanding! anything. contained in
the,InW(Evidehce.Aot, 1872. (Central Act I of, 18721,
no:! C ~ t l r-.t, shall,
+ + savef:, as . provided. in tbis
Act; be!. entitleti t o r e q b h ~anypu6Iicservant f to prodm
I
. I .
- . I

1 ~ h e s words
e foft&e4$brds!' he shall be'punisha-
kcre su b~titut'd
b)~:! bx section 25 (ii).of the Tarnil.&h4u.P1antationq:Agricultu 1
~ncoms-Tat(Amendment) Act, 1958 ( T ~ jNadu l ~ 3XtX ~ X of19'53,
wllich was deemed to have camc into foicd on the: 1st Aptil19581'
ft;czoordib&cttb clause (ir) of aub-'$"didn (3) trf sect ion 3 of the
~~,~c~of,Grit\lInt~I~.Pr~lcadrtrc, !973 (Uan(rnl A c t 2 ol' 1074), wl~lch
cpr W' t \ t ~ , C rccj,n,n 1119 1 tit Aprotl,1974,any reference to a Magi#&ttct
1
of he43't$f &IQ'ssdial1 bi: construed^ks a reference to d '-)Md;tl'l
Magistrate of the First Class, . .-...
 LatestLaws.com
LatestLaws.com

before it any such return, accounts, docrlments OP rwogd

or any part of such record or to give evid; ::ce befoxe it in
I
respect thereof.
(2) If a public servant discloses eny particulars /!
contained in any stich sbtement, retura, accounts, docu- t
ment~,evidence, affidavit, deposition or record, he shall
bo punishable with imprisonment which may extend to
'cixmonW and shall also be liable b h e .
(3) Nothing containad in this section shaU apply to
tho Bigclosure-
(a) of any such particulars for the purposes of a
prosecution under the Indian Penal'Code (Centrat Act
XLV of 1860). ia respect of any such statement, return,
accounts, documents, evidence, a d a v i t or deposition or
for the purposes of a proseoution under this Act ;or
(b) of m y such particulars to any person acting in
the execution of this Act where it is necessary to discloge
the same to him fbr the purposes of this Act ;or
C (c) of any such particulars occasioned by the lawful
employment under this Act ofany process for the service of
any notice or the recovery of any demand ;or
,J (d) of anv such particulars to a civil Court in any
suit to which the-~ovmnmentare a p* which relates to
any matter arising out of any proceeding unde~this Act;
or
such pa~ticulasto any officer appointed
(e) of any
to.audit agricultural incomatax receipts or refunds ;or
(f ) of any such particulars relevent to any inquiry
jato the conduct r~f an official of the Agricultuml Incorn-
tax Deparhnent to any parsons amoi~t~ed Corn
under a q ~&,VJ r ~ : & t : ~ $ etquli,es :ri:i ~d;. C L I I L ~ Q C . ~
il;8

public servants or to an 0ffi~erotherwise appointed to

hold such inquiry or the State Public Service Commission
when exercising its furactions in dation to any m a w
arising out of ;,ny such tnquq , b~
(gj of i. ay such particulars relevant to any inquiry
into a charge of misconduct in connection with pro-
cm&ng8 unde~tgs Act against ? lawyer ot .mi@w
mountant ; Of 3
 LatestLaws.com

(h) of any such particulars ocmsioned by the

*
lawful exorcise by a publie servant of his powers under the
lndha Stamp Act, 1899 (Centty Act II of 1899). to impound
an insufficiently stamped document ;oi-
(i) of such facts as may be" necessary to enable a
refund to be given in accordance with this Act or the rules /

made thereunder ; or 8 t @ ,

(j)of such facts to anofficer of the &ntial Govern.

- ment as may be necessary for the purpose of 'oaabling
that Governmmt to levy or realize any tax or duty imposed
by it ; OP 6. ,

(k) of such facts to any authority exercising powkrs

under any ,Act of the State Mgiolature imposing any tax
or duty as may be necessary for enabling it duly.to exercie
such powks ; or I

% r +
a\'
, .
l[(kk)-of any such particulars to any officer o;
I

a . authority exercising the powersconferred on, or discharging

k*
t*. . thk duties imposed upon him, or it by or under the 2[Tamil
!
'I'

Nadu] Land Reforms (Fixation of Ceiling on Land) Act, :

+ . 1961,. 8pamil Nadu] A G58 ~ of.1961); for the purpose of
-- . enabling him or it to exercise such powers or discharge such
I duties ;or]
( I ) of such facts as may be. necessary to establiih
whether a person is or is not entitled to be entered on.an
electoral roll, or '

.
.: . (m)ofsuch particulars to the appropiate autli61ity, .' .
asCmay- be necessary to esta,biishwhether a pxson Bas or
has not, h e n assessed to agricuytur a1 income-tax in :iny .
particular year b years where,under the pr,ovisionscfany
law fcr the time being in force, spch fact is required id' be ' -
*x
,"
'c;
esta blished ;< r. , 2 8

. I \

. . .- / . - /

.(n) of such particulars; in any rent-roll'or other

doauncnt, produced by any assessee as the basis cf. >his. *

agricultllr~lincome cr any part of slich income .; cr

-----.--, ---- - -.--. , ,
,
inserted by section 2 of the Tamil Nadu
1 This clause was
Agricultural Income-tax (Second Amendment) Act, 1962 (Tamil
, Nadu Act IS af 1962).

a These wards were substituted far the word 'WMaaras'* by the

Tamil Nadu Adaptation of Laws Order, 1969, as amended by the
~ + i l NDdu ~daptationof Laws (Seccnd Amendment) Order,
1969. , ,
.
. . .
 LatestLaws.com
LatestLaws.com

' of such facts as may bc necessary to cnablc an

(0)
intending purchaser or other transferee of property to
ascertain the nature and extent-of the liability of any such
property fcr agricultural income-tax.
(4) Nothing in this.section shall apply to the prdduc-
tion by a public servant before a court of any document
dedarationor aPdavit filed, or the record of any statement
01 depokition ma(ie, in a proceeding undcr section 29 or to
a&- 'giving of evidence by a public swvant.in respect
tlik reof.
(9No prosecution shall be instituted under this
=@ion-
(a) against a pcrson who is not removable from his
office save by or with the sanction of the-Government or
some higherauthority, except with the previous sanction of
the Government, ov
(b) against b y other pcrson, except with the pre-
vious sanction of thc authority competent to remove him
from his office.

1~1acoof 53. (I) Subject to any orders passed ur der su b-section

as3CSsmente(2), the agricultural income of a pcrson shall be assessed by
the'Agricultura1 Inwme-!ax Officero f !he area in which is
situated the l[lallcI] from which the greiicr part of the
income is derived :
Provided that, when an assessee h:ls made a return
under sub-section (1) of section 16 to the Agricultural
Income-tax 0ffic:ar having jurisdiction over the assessee's
place of rbsidenct: cr the place where any cf his [
situated or where his accounts are maintained, he; land/'shal beis
deemed to have elected such place as his place of assessment
and it shall be acceptrtl by the o$icer concerned unless fcr
reasons to be recorded in wi i t i ~ ~hegpasses an order that the
assess~entshall be :n:idc in any other place.
--
_ 1 This word was substituted far the ward '' plantatlatr* bg
=tion 26 of the Tami i S a d u Ptantatians'Apiculturai Inoutm-ta%
(.*dmut) .Act, 1358 (Tarail Naau Acr XXIX uf 1YSli), whjch
ms d m a d ro hilye czlru, i w r i fttrce on th; i 4 : April 1953.
 LatestLaws.com
LatestLaws.com

1955 T.N. Act V] Agricultural bsonze-tax 433 b

(2) (a) An assessce who has not m:.de a r ~ t u r nundcr

s:ction 16 may, before the cxpiry of thc time a llowed fcr
thc Submission of thc r.c.turn, dpply to the' Agiicultulal
Incorn;.-tax Officer of the area in which is situated the
l[land] f r ~ mwhich t hc *greater t of the agl.icultura1
incom~of the assessee is del ivLd,to lie assessed a t his usual
placr cf ~.csidcnceor at thc plc?cewhere the accounts relating
to his agric~~ltura1income arc kept, if either of such placts
is situated in the State, and the Agric~tlturalIn~crne-+*~x
Offic2i shallrcfer the rnait~rto the Assistant Coil,;-issio'ncr
whose clecision thcseon shall be final.
(b) Where an o ~ d c is r passed under clause (a), the
assessec shall not b3 enti t l ~ to
d make any further npplica-
tion to change his place of assessment :
Provided that the ~~~~~~~~~~~a1 Incornc-tax Officer may
allow the assessee to be assessed at any other place u'pon
s~ichconditions as he thinks fit.
(3) Notwithstanding anything contained in this
section every Agricultural Income-tax Offictr shall have
all the powers conferred by or under this Act on an
,4gricultural 1ncorn~-tax Officer in I-espect of any a g i-
~
cultura 1inccme derivtd from a[land] situstcd within the
area for which he is ?.ppointcd.

54. (1) Within sixty days of thc date on which he is Revisian High by
served with a notice of thc ordc-r,the asscsscrs or t h ~Ccm-
missioner., i n the case of an or dcr undt r su b-section (5) c.f
section 32? znd the ass~ssec,in thc casc of an 01dw under
section 34 enhancing thc asscssrnc-nt c'r.cR'lerwisc prc judi
cia1 to him, may prc f ~ srn application tc the High COUI t
-
against the order on the ground that the Appellate Tribunal
or, as the casc may be, the Commissioner has tithrr
decided er~oneout~ly or failcd to decide any question oflaw:

PLovidcd that 1:hc High Coui t may sdmit an applicatic n

preferred after thc p c ~ic;d cf sixty d; ys afoi t said if it i:
satisfied that tne applicant had sufficient caust for not
'pr&feriiitg the application within that period. , $
. - 1', % .

.'
1This word was substituted for the 'word 66plantation" by , . ,/.
.:%.
sectian 26 of af the Tamll Nadu Plantations Agrlculturdl In- - . .. 3 * '
. 4

X
cornwax Amendment Act, 19 58 (Tamil Madu Act XXlX a!' 1953) ">
\?$?
. - ,.
' -

which was deemed to hsJvecome into force on the 1st April 1958, ..
.. -;
- I
:
.
a This ward was substituted far thpj word plantations *' * GY .
by
i , . sectiasn 26, ibid, ' 7

.*.
12+-3- 28 - . . . a -
 LatestLaws.com
LatestLaws.com
43 J A griclrir rtr'tdl Irzcome-tax j1955 : T.N. Act k

(2)Th~:upyl;c~lionshall bc in the ~acscsilrtdform,

shall b2 v;rifiud in the prescribed nlalilicr and shall, wtci c
rt is made by thc assessce, be accompanied by a fcc o f one
hundred rupees 01 such lesser sum as !.:;' bc prescribt d a

(3) I f ?he High Court, 011 pcrusi.ng the application

considers that there is no sufficient gl-ouncl f c ~intci f t l in$,
it may dismiss the npplication summarily :
Piovided that no application shall be dismissed unlrss
the applicant has had a reasonable opportunity of being
heard in support tkr.ercof.
I (4) (a) lf the High Court docs not dismiss the appli-
cation summalily, it shall ,after giving bclh par ties icr the
applics?tion a scaso;tahle opportu~ityof b~illghtard, deter-
mine the question or questioi~sof' law :uised arid either
reve.-se,affirm or ainend the ordc.1 against *vhichthe spyli-
cation wes psefe1.1C C ~ ,or remit the matter to the Appellate
T1.ibunal or thc C w ~ ~ i ~ ~ i s ~asi oI li ~ cCirSk,
e r , mi!^ be, with the
I opinion of the High Court o n the qucst.iol~or questions
of law raisisd or pass such other order in relatign Ic the
matter as the High Court thinkc clt,
(b) Whcre the High Court remits the matter tc the
Appellate Tribu~aior the Commissioner nnder clause (a)
withits opinion 311 the question or questions of law iaised,
the Appellate Tribunal or the Cc.mmissioner, as the case
.*
L
may bz, shall amend the order pfisscd by it or him in
.. % confirmity with such opinion.
(5) Before passing an order 1-inclcr su h-scction (4) the
High Court 111~y,if it coi~sidersit necessary so to do, remit
the ;~pplicatioll10 111~-AppcIIate Tribu~zalor the Commis-
-? be, and direct it or him to return
sioner, as the CLIS: ti."tTr
Lb

thc application wIl4 i t s or his finding on any specific

question or issue.

(6) No!withstaildiilg that an ayplica tion has been

preferred undcl- sub-scclion (I), tax shall be paid in acmr,,
dance with thc assessment nlridc in the case :
Piovidcd that, if 21s a rcsult o f the application any
change becomes nt c c m r y i n st1 ch nsscculcnt, the High
Court ma) au.thr,l-ize ihl: assessi~tp: i l i t h ~ ii t y to gm( nd the
aSSessmC'nt, :111d oi! . i ~ c :#me!i('n:e:
l~ 1 keil:p m;(e, the
d2mOUIlt overpaid I I :!.LC~ 'assessee sh;:ll be rofiildod to him
without i i . . .'it, o r 111r further alcourlt of tax due from
him .hall be ~ ~ l l c c t ein( l;iccordnncc i v i r l l t-16 provisions of .
thi; Act, as tlid case I I I he. ~ ~

-. ,

%
 LatestLaws.com
-- - - *

Y - --

1955 : T.K. Act V 1 Agricult uml Income-tax

\

) (a) The High Court may,on the application either

assessee or of the Commissioner, review any order
by it under sub-section (4) on the basis of facts
were not before it when it passed the order.
(b) The applicatio'n for review skall be preferred
such time, and in such manner as may be prescribed,
all, where it is preferred by the as3essee, be accom-
panied by a fee of one hundred rupees or such lesser sum
as may be prescribed.

(8) In respect of every application prefeired under

sub-section (1) or (7), the costs shall be in *:he discretion
of the High Court.
.+
(9) When *anyperson defaults to pay the costs order-
ed by the High Court, the Agricultural 1n.come-tax Officer
concarned may apply for the realization of the amount to
the District Court having local jurisdiction and such Court
shall, on receipt of the Agricultural Income-tax Officer';
application, execute the order as if it were its own decree.
."

55. (1) Any assessee who is enfitledor required to atte d Appearas by

- before any Agricultural Income-tax Authority in connoxion authorized
with any. proceeding under this fActothe~wisethan when !eI-"e~en'ativC*
required under section 38 to attend persoadly for exami-
nation on oath or affirmation, may attend either in person
' or by any person duly authorized by him in writing in this
behalf being a relative or a person whclly or principally
employed in the service of the assessee or a lawyer or an
accountant or an Income-tax practitioner and not bein0
disqualified on the ground of misconduct by under
any law or unde~any o r d e ~of Government.

(2) No person who has been dismissed from Govern-

ment service shall be qualified to represent an assessee
under sub-section (1); ~ . n dif any, !awyer or chr.rteredt
accountant or an Income-tax pract~tloneris found guilty
of misconduct in connex'on with any pr~ceedingsunder .
. the Indian Income-ts x Act,l922 *(Central Act XI of 1922);
or this Act by the alltho1it y empowered tc take discipli-
nary action against memb:~s of the professicn to which he
I

.*S& now the Income-tax Act, 1961 (Central Act 43 of 1961).

 LatestLaws.com

b:loi~gs, or if ;tny 0 t h ;s p.;rs~ni b S o ~ ~ nguilty

d of's~tchnlia-
cotldl;ct by 1 llc: Commission :!., 111:: Commissioner n ~ a y
d c i t 1: 1 f ~ ~ r cjisquolifi;d 'tc?
be ~ l ~ : ~ ! c c.r\..)i'e.
reprcscnt :!n i3sscssceundc!- sub S L C ~ ~ O(2):~ S

(Q) :t:ch dlrcctioil sh:dl b: made in rcspcct ~f

ria
a n y p-.rson unl-ss he is giscn a re:?sol??bk opportunity
r:f being hcil~*ti,
(bf any I agoins1 I such dirLclion is
ma& n?i:y, witi:in or:e month c.tf r ttc 1113ki11g the dirtx- 7 ~ f

tion, nppc:11 I the - prt%<r~*ih,vl 1 1t lo have the-

direc~io~t
c:tr.c~llcd, irnd
(c) 11~. . i l l ~ hdircc~ior.shall t {\kc e&ct until m e
month f~eornt h ~ making. thcrwf, or, when an appeal is
preferred, until i ht: disposal of thc appo3,f.

(3) 111this :.tc~io~t--

(i) :! pet-son regularly ~ m p l d y c d by thc ~ ? S S C S ~ I " C
shall include any officer of a Schcdul~dBznk as defiltcct in
t hc Rescrve Bank of India Act, 1934 (Central Act 11 of
1934), with which t h;: assessee 7n:iinlains a current acccunt
cr has 01 licr rcgvlxr dcalings ;
(ii) " account ;!nt " men ns c? member of an asse-
t ~ s r ecognizcd in this behalf by t he
ciation of : ~ c c oni.\ili
Govcr nmcr i t ;
(iii) " Incc)mc-i ax Prr~ciitio~ie~." 111c::ns an Income- 4
t:!x pr:ictit ioncr C:S defincd in t Ilc I tldian 1 ncomc-ifix Act, if:
1922* (C:n!i ;:I A(:;XT cjf 1922) ;

Keceipt to 56. A rcccipt s l l ~ l lbe given for :-ny nloney paid or

be given. recovcl.cc1 u1:ut 1. 1 his Act.

Indemnity. 57. Eve1.y DL r ~ i dl~ d u cine,~.claining

l or pi;yillg any ts x
i n pursu:lnc~ of 1'11s Act in I espt ct cf m y ;!g~ic~rlktrr:il
income belonging ~u ::ny otkiei. pel son i s hgl ~ h indcmni- y
fi;d for I hc d c d o c h ~ lr, c t ~ n t i o n01-P::~JIICIII thereof.
------
~ . Act, 1961 (Ceutral Act 43 of 1961j.
"See now tho l r l ~ u itax

--1"$
viUr

5
?>
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LatestLaws.com

58. (1) A notic: or requisiticn under this Act may be Manner of

s2rved on the pason therein named eithel* by post o ~ asservice
, of
if it wzre a summons issued by a cout t under the Code of notice. 1

Civil Procedure, 1908 (Central Act V of 1908).

C I
(2) Any such notice or requisitioh m?.y,in the case of.
a firm,Hindu undivided bmily, an Aliyasantana family or
branch or a Marumakkattayam tarwad o.. tavazhi be
addressed to any membw of the firm or to the rnaw*ger,
yajaman or karnavan, or any adult member of the family,
branch, tarwad or tavazhi and, in the case of iny other
assjciation of persons, be addressed to the p~incipal officer
r hereof. C

59. 1.he ~ ~ r i c i l t u r aIncome-tax

l Offictr may, in his h ~ eextension
tor
discretion, in the case of any person or class of perions, grant of for '

extend the date before which the return under sub-section rehlmk etc.
(1) of section 16 has to be furnished cr, on application by .
an Pssessce, allow him such extension or extensions of
tim.: as the cifficct thinks fit t s furnish the return ot comply
ti
with the terms ctf a notice under this Act.

60;Any Agricl.:ltural Income-tax Authcrif y or any power to

p-rson allthorized by him in writing in that behalf may, ters Inspect regis-
of merqbers
d~lringsech hours as m?y b: prescrib-d, inspsct and, if of combny,
n.:cesery, tske ccpies ot o - 3 ~ s . c ~ccples to be taken cf any ,tc* .
regster of the .members, d eaznture holdas or mtagagees ; *#&"?
.Y,*>.&$

cf any ccmpany cr cf any entry in such reg; ster. .-$7,' I.

I I .

61 (1) The Government may, after previals publia- Power

Lion, mirkc iulcs for can ying cut the pukp s e s c f this Act. makerul
(2) In p2lticular and without prejudice t~ the gin&-:
rality of the foregoing powel-, they may make rules-
(a) as to tht. manner in which nntl thc procedurt
bv which agricultural income of a person shall bc compu-
ted ; .
(b) as to the deductions to be made i 11 the com- - .
putation of agric:ultural income ; ,

(c) as to the special deductions s nd allc-w~nces. . >.

i.

i n -&see ~ h e r cxperditurc
c hgs to b~ il~carredfor a numbx ', $2
of pars, befcre incomo i s dcrivcd t ht rtf'rom ; . ' .':t

(d) as tc the Form of lvet.?tnsunder section 16 an?. .' ;"+

iil

the manner in which t hc y should be verified ;

 LatestLaws.com
LatestLaws.com
436 /l gr'ictllkura/ ~nmmc-!
;ray : .8L255: T.N. Act V .
(e) as to t l ~ ;f ~ t mof c~otiz~.
c f i h i d~rnendmcn-
tio~lrd i n sect ion 30 ;
(*f)a s to the powzrs and duti-s cf Income-~BX
Authorittes .~pp,inteu under sub-scciior. (2) of section 14
and therclation of suchauthol i ~ i d tsu CC.Z!I other ;
(g) as tc the fol m in which app-ais I,
nde, seciic n 31
skll be p~esented2nd the manncr ill which they shall be
vei-ified ;
'
(h) a s t o theform of the nclice afacmand men-
tioned in sub-scction (3) of section 36 ;
(ij as to th; mc?nnthr in which and the authority to
whom ~pplic3tiollsfor refund shall b~ m2d: and the pro-
cedure to b- fc,liow;d in resp-c: oi' such applications ;
' [ ( j ) :?st o r h, cii cumst:] nc;s u ndcr whicl~tand t kc
manner in which, 1 omissicn xnFryb.: gra~lrzdto p-rsoils
parmitted to cornpoll nd the agricul~u~ 3.1 income-tax u coer
section 65 ;]
'[(k)] as tc a 11 oth:r mitt ers uxpr;ssly required or
allowid by this Act to b; pre:~:i'~:d.

2[(3) A11 I-L. 1:s 1113di:u 11dc1.this A c ~ l l : ~bc

l l pti bli-
sh:d in t ht Port 31.George Gazclb* 2 n d irnl-ss they arc
day, s h ~ lcome
exprescd to torn,: i 0 .J fol ce c n ?: p:ll-tict~l::l- l
into force on thz Gay or, which th:y :qe so published.
--- -- --
!. Clause Cj) of sestian 61 (7.) was relettered as clnuso [k)of ihat
section md tho presciit clause (j) was il~sortadby ssm:ion 27 (i) of
the Tamil 'Nadu Plantations Agricultural lncomctax (Amendment)
Act, 1958 (Tamil Nadu Act XXlX af i1)58), whic!~nss daemed to
have came xnta forw \ x n tho 1 st April 1958,
2. Original sub-smtion (3) of section GI was aubstilulod by tho
following sub-sect ion by soction 27 (i i), ihir/ :-
"(3) All rules made under this Act shall, as souti as possible
after they irre made, bo placed on the table of bath the Houses of
the Lc islature and shall be subject to such modiications by way of
d
amen ments or repeal as tho Legislative Assembly may make within
burteen days on whlchtho h e Hause actual 1y sits either in the same
session ar in mare than otie session,"
he prqsent sui-sactions (3) md (4) were s~tbstitucdby section 7
oft he Tamil Nadu Agricultural Incametax (Ame~~clntcnt) Act, 1966
(Tamil Nadu Act 7 of 1956).
* N ~ Ithe
V 7,amil Nrrrlrt Go,r~r.nnlenrc ; Q ~ Q ~ ~ P ,
 LatestLaws.com

_ I
-.-a ---
1W5 r: T.N,Act V ] ~griculturalIncome-tax 439.
-

\ !-
(4) Evsy i u l i m d under
~ this Act shall, as soon as
: ~ f t e it
l is ma&, be placed cn 'he to ble of both
Hou& o f t he Legimlaturs, and if, befo~e t ht t xpiry of the
session in which it is so plac~dor the nt xt s ~ s r i e iboth
~,
Houses in making any rnodificaticn
* . in any such I U ~
or b-rh Hcus,s agree th:% the rule should not b.: msd~,
thilul: sh3.11 th,re::fter havb tffect, only in suchmodifi~d-
forinor b: of 1 % ~effect, as th: C ~ S Omay b,, so howcvcr;:
any such mcdific?ticn or annulment sl12ll bc witlwut
orejudiiz to tk.3 validity of a nythinq prcviousl~' ~ l x
;n&r that rulx.

62. No suit shgll b: brought in any Civil Court to set B,, of suits in
aside or modify a.11~assessmr,nr m?de under t hir Act and civil courts.
110 sicution, suit or 0 t h ~prccecding
~ shall lie againrt.
.fiy officer of th: Govcinn~ent for anything in good
faith done or interdad tc bb done Gnder t hi,: Act. .
63. In computir g th.; p:riod cf Limitation prescribed Computation
fol an3 appeal under this Act or fol my r.ppliclticn under c f period of
secticIn 54> th- date on which ;he order con?$d ined c f WaS limitation.
,?.dc the tiinc rrquisitc for obteining a CGPY cf s ~ h I

order shzll b; excluded.

'[64. * * 4
"1
65. "(1 Notwithstanding anything contained in this
Act, but subject to the provisions of sub-section (3),- Ccmpcsition
Agricultural
(i) any person who holds land wholly grown with income-tr.
non-plantation crops, may apply to the prei~tibedofficer
for permission to cc)mpound the agticuliural ii~come-tax
by h i and to pay i ~1L i ;u thereof a lump sum at
the rate or rates spocifiod in Part 11 of the Schedule to this
Act; .
"- ....... .-.--- - ----
-,_ __cI_

LThis r o ~ t j o o" a m m i ttod by section 28 of the Tamil Nadu

plantations Agricuitllral Income-tax (Amendment) Act, 1958
oamil Na& Act XXlX of 1958), which was deemed to ha-4~Come
into force on the 1st April 1958.
s~~~ the silb-scction (I) of section '65. the followingsub-
sectiori (1) W as substituted by section. 29 (i), ibid.
. - pEmOnwho holds land not exceedingfour timer !he
-exemptkd estent may apply to the prescribed officer for PermFs?on .
10 compaund the ~griculturalincomafa%payable bm
-Pay inliw thereof 8 lump . . sum at the rate *irates specified Pa*-?
of the Schedule ". ., ...\

contd..
 - LatestLaws.com
49" / I ,yI I I , L I ~I tzr3;11 I ~ Z C O M C - ! I / ~ X
LatestLaws.com 11355 : T.N. Act V
(ii) (4 ally porson who 11014s land, not exceeding
one hundred statlslard actas, growrz wholly with plantation
crops or growl partly wit11 plantation crops and partly
with non-plantation crops, may apply to the prescribed
officer for permission to compound the agricuitural
income-tax pa.yab1a by him and to pa.y in lieu thereof a
lump sum at tce rate or rates specified in Part II of the
Schedule to this Act ;

When scction 8 of the Tamil Nadu Agricultural Incornetax

(Amertclinci~t)Act, 1966 (Tamil Nadrr Act 7 of 1966) substituted a
new section for sect it111 65, sub-section (1) thercof read as follows :-
6b(lp N~twitlr~stilndinganything contained in this Act, but
,ubject to the pro-~isiot~s of sub-section (3)--
(a) any person who holds land not exceeding fifty standard
acres, tvhether such land is grown with plnntaticn or non-plantation
crops, may apply to t h e prescribed cdficer for pernlission to com-
pound the agricult~rali n c ~ m e t a xpayaFI<: 5 : ~him and to pay in
lieu thereof a lump s:rm :at the ratc 01 ~.:itc;.jecificd in Part 11 of the
Schedule ;
(6) any persun who hoIds land crcccding fifty standard
acres, whether such land is grown wit11 plantation or non-plantation
crops a,ld whose cxtent of land grown with plantation crops does
not exceed fiftystnn~iardacres, may apply to the prescribed officer
for permission to co111pou11d the agricultural income-tax payable
by him and to pay in lieu thereof a lump sum at the rate or rates
specified in Part 111 of the Schedule ;
(c) any person who holds land exceeding fifty strndard acres,
whether such land is grown with plantation or non-plantation crops,
but whose extent of land gown with plantation crops exceeds fifty
standard acres, may apply to the prescribed officer for permission
to compound the egriculture inccme-tax payable by him on the
income derived from land grown with non-plantation crops, if any,
and to pay in lieu thercof 'a lump sum at the rate or rates sp(xified
i n part 111 of the Sch~dulc:
Provided that Ihe ratc for the first twelve and a half standard
acres shall be const ruccl to bc Rs. 4-50 per standarct ncrc. "
For the said sub-section (1) the following sub-section was a s i n
substituted by section 4 (i) of the Tamil Nadu Agricultural Income
tax (Amendment) Act, 1971 (Tamil M~clu Act 16 crf 1971), which
came into force 011 the 1st April 1972 :-
"(I) Notwithstanding anything contnirrcd i n this Act, but
subject to the provisions of sub-secion (3) ,any pcrsvn who holds
land not exceeding thirty standard acres: whethcr sucll landis grown
with plantation or nor.-plantation c r o p* 3 m y 2 ~ ~ 1 ; ;. th, p r ~
s .:-
~
cribed ofl'kxx for p ~ ~ m i i c i ,:a> zs=
:2: - - .-c;3M
uu p a y ~ M ct.;~ i x sz.2 :--. YL. --:c -11:.;. 2 . - -
? ,

- : :*If? %-a-9
@s . a z s ?-x<-? --k . .--
-7 + : a .
- >*>:.:,* . .* . .-
1 . ,- c
*

,-nerd,
 LatestLaws.com
LatestLaws.com

- -4
--. .Ior,
-- -
---<

Agricfiural Income-tax 441

. ,
i p

"

. (b) any person who holds land exceeding . [ona !

hundred] standard acres, gown with plantation .or non-

plantation crops and whose ,extent of land grown with'
plantation crops does not exceed [one hundred] standaFd ' - .
0 ..r-

- . .&< r

acreq may apply to the presmibed officer for permission , ..' '.&.asi,) -
, ..-*.+&

to compound the agricu1tural i n d e - t a x payable by him . ,.,; ,

;.%&' r -+-a

and to pay in lieu thereof a lump sum at the rate or ratas - ,

:ti;@
specified in Part I1 of the Schedule to this Act ; , k

."-.&
' ""W,
"
%
* - ' #.
-, -:*
(&any person who holdi land exceeding 6fty
4
I ? :

'
" '-

standard acres grown with plantation or non- '

".
plantation crops and whose extent of hnd growh with
plantation crops, exceeds [one liundredl standard &ras,
,may apply to ihe prescribed officer for .permission to
oompound the agricultural income-tax payable by him on
the income derived from land grown with non-plantation
crops, if any, and to pay in lieu thereof a lump sum at the
rate or rates specified in Part I1 of the Scbedule
to this Act : * ,

Provided that for the purposes of clause (ii) (c), the . . I l j

rate for tho first Dwenty] standard acles shall be construed

to be Rs. 15 per standard acre. 0 5.

_L_-

The following proviso was substituted for the proviso to clause (c)
of the said sub- section (1) by section 4 (1) of the 'I'amil Nadu
- Agricultural Income-tax (Amendment) Act, 1968 (Tamil Nadu
t 1968), which came into force on the 1st April 1968 :-
~ c3 of
6 Provided that the rate for the first seven and a rib 'f standard
acres shall be construed to be Rs., 11-25 per standard acre. "

#Thepresent sub-section (1) is that OF the new section 65, which

lNas substituted for section.65 by section 5 of the Tamil Nadu
Agricultural Income-tax (Amendment) Act, 1972 (Tamil Nadu
~ c 4 t of 1973), which was deemed to have come into force on
the 1st April 1972-

In tho said sub-section as so substitited , in sub-clauses (a),

(6) and (c), for the word " fifty " wherexrer it occurred the words
460nchundred " were substituted ; and in the proviso ,for the word
c G ten " the word "twenty " was substituted by section 4 of the Tamil I

Nadu Agricultural Income -tax (Amendment) Act, 1979 (Tamil Nadu

Act 32 of 1979), which *as deemed to haye come into force on the
1st April 1979,
 LatestLaws.com

d 6
eJtrl filcornc-tax
s 6 r
[ 1955 : T*N. Act V
@ $%$\

or unregistered firm troatod

,- registered firm shall be
o cclnpound under this

-"- snd~.

who holds land exceeding fifty standard

d is grown with plantation or non-plantation
C, t land grown with plantation crops does
. ~ of
.rd acres, may spply to the prescribed officer
~ t ~ ~ p o uthe
n d agricultural income-tax payable
in lieu thereof a lump sunz at the rate or rates
J I of the Schedule ;

-.
ef2d
ratCLP lo . - - the
was relettered as clauic [&)*bfr hat
Pay
.- '.. ''peci46d ill was lnrorted by sac:ion 27 (i) of
* 1

lcul tural Income-tax (Amendment)

r J X cxf 13581, which was d-d to
Ipril 1958.

sirs either ill the same

K~i(ii{
i l ' O ! f L , i ~ ! / t ~ ! ~ ~ f ; ;t;(jzPftl?"
 LatestLaws.com
LatestLaws.com
I
- * -
1955 : T*N. Act 'V] Agricultural Incame-taz 443.

l[(4) Every application udder sub-section (1) shall be

submitted in such form, in such manner and within such
time ,as may be prescribed.] ,. I

I
-
T

2[(5) The prescri6ed office&'may, after statisfying

himself that the particulars specified id the application
are correct, by order in writing, grant the* permission.]

-- - -
iFor the words shall be in force for the year for which it is
66

granted" occurring in the original sub-section (4) of section 65,

the words 6 6 shall, subiect to the provisions c f sub-section (I), be
in force for a period of three years commencing from the financial
year for which such permission is gracted " were substituted and to .
the said sub-section the following proviso was added respectively by
sections 29 (ii) and 29 (iii) of the Tamil Nadu Plantations Agricultura 1
Income-tax 1958 (Tamil Nadu Act XXIX of
1958), which was come into force on the 1st April
1958:--"Provided of sections 35 and 36 &all, so
for as may be,: to the composition of agricultural
income-tax under this section, as they apply'in relationi to,the.assessr
ment of agricultural income-tax under this Act ." In the said,proviso
to the said sub-section (4), for the words and figures 6' the provi-
sion of sections 35 and 36 ",the words, figures and brackets *!'the
provisions of sub-section (2) af section,9 and sections .35 abd 36 ''
@eresubbtituted by seetion 2 of the Tamil Nadu Agricultural Income
tax (Seeorid *Amend~ent) Act, 1961.(TamiP Nadu Act 51:of .1961),
which was deemedlto have come into force on the la+April195F. I
This '$as sub-sixtion (4) of section 65; which *as substituted for;.the I

original section' 65 -by section 8 af the TamilqNadu''Agricultural I

~ncorne-!ax (P+mt?hdment),A@, 1966b(Tamil Nadu'Act 7 of'd966).
In the new section 6S1subs!ituted again for the'ssid section .S;b
section of the Tamil Nadu Agri~ulturalIncorine-tax (Arnedmeat.
Act,: 197Z(Tamil Nadu Act 4 of '1973), which,was. deemed .tbrh@W
3
'
come into force dn tIie'.lst April 1972. There is no charigeh
r ,
rdspfktTof
this sob-section. .* a.
I I a''tV,'.t;,'-
* .
, ' prj? +".2

?This was sub-section (5) of sektion 65, which was substituted for
the original 'section 65 by sixtion;8 'uf the Tar iil Nadu .Agricultural
Incom~tax(Amendment) Act, 1966 4Tamil 1ladu Act 7 .of: ,1966).
Id the+new'section 65 sub'stituted*ag'ainfor the ,said section tiz65.,.by
r
- s a tion 4 of the Tamil Nadu A ' ihltural Income-tax (Amehdment)
Act, 1972 (Tamil Nadu Act 4 o 1973), which was deemed .to' have
come into force on the 1st April 1972, there is no change 'so . far as
-this sub-section is concerned. ' * I

. .< 4.

' *?he qermissicn granted under this sub-section before7'tBiJlst

April 1968 and before the 21st November 19'72 were nullified and pro-
vision was made to make a freshapplicationunder section 65(1) thereof
by section 6 of the Tamil Nadu Agricultural Income-tax[(Amtndment)
' ACt, 1968 (Tamil Nadu Act 3 of 1968) arid by $;ectionI of the ~.Tainil

, .. .*' -.
Nadd Agricultural Income-t6x (Amendment) Act, -1972 (Tam8 Wadu
Act 4 of 197 3) respecfively, r
" .'
"
 LatestLaws.com

444 .dqriculfural Irtcome-tax (1955 : T. N. Act V

1[(6)Subject to the provisions of sub-sections (8) to ( I 1)
and of section 55-A,the ptrmission granted to any person
under sub-section ( 5 ) shall commence from the finani~a~
year for which such permission was granted and shall
continue in force, mtil such person exercises an option
under sub-section (8) to submit a return.]

1 When section 65 was substituted b sect ion 8 oft he Tamil Nadu

P :- X
A icultural Income-{ax (Amendment) ct , 1966 (Tami 1 Nadu Act 7
o 1966) far the origi .la1 section 65, subsection (6) thereof read as
f@Il~ws
6'(6) Subject to the provisions of sub-section (S), the permission
granted under sub-section (5) shall be in farce for a period of three
years cammencing from the financial year for which such permission
is granted ".Subsequently for the expression " Subject to tho
pravisions of sub-section (8), the permission " accurrin in the said
sub-section (6), the expression " The permission " and or the words
66three years ",the words on0 year " were respect ivel y substi tutsd by
f
sect ions 4 (%)(a) and 4 (iii) (b) oft he Tami 1EJadu Agricultural Income-
tax (Amendment) Act, 1971 (Tamil Nadu Act 26 of 1971), which
cameinto force on the 1st April 1972, This sub-section (6) is t hat of
thenew section 65, which was substituted for section 65 by sectian 5
Nadu A riculturai Income-tax (Amendment) Act, 1972 (Tarnil Nadu
f
Act 4 a 1973), which was deemed to have comeinto farce a11 the
1st April1972.
2 After the substitutio~~ by section 8 a f t he Tanril Nadu Agrieul-
t ural Income-tax.(Amenc?ment)Act, 1966 (Tami 1 Na du Act 7 of 1966)
of section 65 far the original sect ion 65, the fol lawing su b-seict ion was
inserted by section 4 (iv) aft he Tamil Nadu Agricul turd Income-tax
(Amendmnnt) Act , 1971 (Tami 1 Wadu Act 26 crf 19711, which came
into force on the I st April 1972 : .
"(6-A) Any permissisn granted undel-sub-sect ic 11 ( 5 ) ir~~metiiatoly
befare the date of the carnlnencomant of the Tamil PJadn Agricul t uraI
Incama-tax(Amendmwi) Act, ;97 1, shal Iceasct o hnvo iiny eil'ect. "

When the new AX^ icr11 65 wits : ~ g i t i l\~\ ~ l ) iI II t ~ t c t l f r l i I 1141 1.,kfil

sectian 65 by sac1 isrn 5 ( r f tho 'Titnli 1 ? j a d ~ Al;ric
, t~irirr:tt f t t ~ t r ~ i , ~ - ~ i t ~
(Amendmerit) Act, 1)7? ('l'icrnil Niriltr Acr 4 t r l lt)'/i) wlrrc,ll ~ 1 %
deemed to have coma i t i t ( , irr~ccor, i ) ~ " I hp,l i *,t,[)
action was howovgr, r t r r , r t i t : c [ .
 LatestLaws.com
LatestLaws.com

[I7) 'subject to the provisions of sub-sections (10) and

(1 l), in respect of the period during which, the permission
granted under subaection.(5) is in force, the provisions of
this Act regarding the submission of returns, accounts or
other documents, the~assessmentto agricultural income
tax or any other matter incidental2hereto shall not apply in
relation to the grantee.]

CI2

1 When section 65 was substituted by section 8 of

the Tamil Nadu
A ricul tural Income-tax (Amendment) Act, 1966 (Tamil Nadu Act 7
f
o 1966) for the original sect ion 65, sub-section (7) thereof read as
fallows :-.
.

" (7) In respect of !he period during which the permission granted
under sub-sect ion (5) I 0 in farce, the pravisians.d' this A d regarding
the submission of returns, accounts or other idocuments, the assess-
ment tct agricultural income-tax or any other matter incidental thereto
shall not apply in 7-alationto tho grantee :
Provided that the provisions of Bub-s~tioi~ (2) of section 9 and
sections 35 and 36 shall, as far as may be, apply in relation to the
cornpasit ion of agri,:ul tural income-tax under this section as they
".
*
apply in relation t a ho assessment of agricultural income-lax under
,

this Act

. The present sub-nction (7)is that of tho new section 61, which was
again substituted for section 65 by section 5 of the Tamil Nadu
'

Agricultural Income-tax (Amendment) Act, 1972 (Tamil Nadu Act 4

of 1973), which was deemed to have come into f ~ r c eon the 1st April
1972, - i I

.. .:
*
.; j
 LatestLaws.com
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446 4 ~ r ~ i ~ t i l t l tli~cof3z~~t11.s
rut /I955 : T. N. Act V
lL(8) Notwithstandiiig anything contained i l l sub-
section (6), a perso 17 to whom permission has been granted
under this section. to colnpound the itgricwltirral lncome-
tax payable by him on the total agricultural income for
any previous year me.y opt to s~tbmitunder sub-section (1)
of section 16, a r e t u r ~of~ the tots1 agricultural income of
the next succeeding previous year of the subsequent previous
year and up011 the submission of such return, the permis-
sion granted under this section shall cease to have ffect and
accordingly assessment shall be made under this Act.]

2[(9) If at any time during the period when the per-

mission granted to any person under sub-section (5) is
- -

1 When seclian 65 was substituteci by sect ion 8 crf the Tamil Nadu
Agricultural Indime-tax (Amendment) Act, 1966 (Tamil Nadu Act 7
of 1966) far the arigina! scclion 65, sub-section (8) thereof read as
fallows :-
(<(8)Notwithstanding anything cantailled in sub-section (61, a
perwn t a whom perm ssion has been granted un6er this section may
apt t a submit under sub-sectian (1) of section 16 areturn of the tclta1
agricultural incorns far the prevjaus year fallawing tho financial year
far which such permission is granted, or during tho next succeeding
previous year and upon tho submission of such return, tho permission
granted under this section shall cease to have effect and accardingl y
assessment shal l be inads under this Act. "
For tho said sub-section (8) this sub-section was substituted by
sect ion 4(2) oft he Tamil Kadu Agricul tufa1f ncome-t ax (Amendment )
Act, 1968 (Tamil Wadu Act 3 of 1968), which canlo int tr ftrrco a n t hc
1st April 1968. This sub-section uTas,however omittcci by s e c t i a ~ ~
4 (v) o f t he Tamil Wadu Agricultural Incame-t ax (Amendment} Act,
1971.(Tamil Nadu Act 26 of 1971). But when 1he new sect ion 65 was
again substituted far section 65 by section 5 of tho Tamil wadu
Agricultural Income-tax (Amendn~ent)Act, 1972 (Tamil Nadu Act 4
of 1973), which was deenbed to have come into farce on the 1st April
1972, thissub-sectian (8) reads t he same as in 1968.
2 When sect ion 65 was substi tuted by sect ion 8 a f t ha Tamil Nadw
~ ~ r i c u l t u rIncam-tax
al (.kimc*~dmcnt) Act, 1966 (Tz m11Nadu Act 'l
of 1966) for the origi n s l qcct itin 65, \ub-sect !all (9' thereof react as
follows : .
~ dg(9) If at any lime dui iny t Ilc pcriod wlla~lthe p c n~issinn ~ granted
under sub-sect ion ( 5 ) is in f i ~ l - ~ et,hcrc is a rcducr i t l r ~in t Ilc CY; t ~ l t( t f
land held by ths p c r s ~ nconcrcr-;ioti, lie ma!. app!? 1,) 1 llc I ? I . ~ ~ittoif <cI
officer in such foi.ni, in h 11131itlor and within such t iine ns nlny be
preccribcd, for rc:duc1ng ' h e nrlount specific4 i l l i2io older c r n n ~ j ~ g
ruth iw;rmiscion. cn? : t e 17: . - 2 : i!xl oRci.: ni.i!. f b;ltirf! iag
himself ihat r h; p-ii;ii+ul..i-< s,.: 2 , f i i . i . .. ... ..hg.\!ic.~4 , i i , ,il c t ~ r r ~ c r ,
reduce such a~;l~w-ii ruilably *'. Tliis sub-rwi i n l l , hik\vC\-Or
omitted by sectii3;i J (Y) f i f t ~ I C T a ~ ni iN.rtiii 1 . I i , ~ ~ ~ ~ ~ ~ ~
,ax (Arnendm:n,) Act 19: i(T:in~iI N:!clu Act ? i t ( t f 107 1 ), .1.la1 Ill om,urll
sub-section ('))is thl: lluw suct i t l 1 1 0 5 , \ v I I I c I ~ I~.L., ,L1:,I/II, l l f , \ f j l
~ 4 f
tadfor soctio~l(75 ~ Y ~ o G ~ I (5 , iI1~f t Itu i ' . t ~ ~ r t lN,$,f,, it , t ~ fSI,,,

m 1 x 1: I ' '2 ( i , , I , , l ! I.:.,.],) ,\, I ',! j ? $ j $1

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----
1955 : T. N. Acl'V] Agriculturul income-fax 447
. !

in force, the pelson collcerned has ceased to hold zny'

land or the exxter t of standard acres held by him is reduced
by'reasdn of a change ill the crop grown, . he ma%ap'ply tb'
the prescribed officer in such form, in such manner'and';
within such time as may be prescribed, for reducing 'thd
amount specified in th6 order granting such perhission,
and 'the -prescribed officer' may, after satisfying himself
that the particulars specified.in the. .application are correct,
-\*. i-
reduce such
', amount suitably].,',\
s . . . - .. ?, ,
*

.
, L '

,$ > ?

* . r
*,<
. .:
C
..
''&lo) If at any time during 'the pexiod when the
&ion granted>toany person 'under .sub-section (5) is, in
force, .the perso-n concerned has-acquired in h@, ma@i!iiix
whatso,ver any -land,,, or the extent of stalydard a&es .
held-b~,hirnhas increased b y ' reason of a'change,'hfltfie
crop grown, he shall furnish to the prescribed office id i&h'
.form, in such manner and within such time as may be
gre~cribed, a ,return,. specifying the e: ;tent of the, land
acPuired or increased gnd the prescribed offi6r .'hiay,
after.satisfying himself that the .particulars specified;'i&th'i
return are correct, enhance suitably the amount specifietl
in the order granting such permission .I ; ., , A ,

.
.
a
" S . i
. ' : , .*
A
> ?
L
r ." I r

, - . . . i

.
>

.. 1
..
; .. ' ,

* . , . . s

' '
1 When section 65 was substituted by section 8 of tho TamilNadu
-AgriculturalIncome-tax (Amendbent) Act, 1966 (Tamil NadliAct7
. .o f 1966) far the original sect ion 65, sub-section (10) thereof read as
fdllaws :--
'6 (10) If at any time during the period when the permission
granted under sub-section (5) is in forfa, the person' concerned has
acquired in any manner whatsoever any land, he shall furnis' :a the
-prescribed officerin such form, in such manner and .'%in such time
..
as may be prescribed, a return. specifying the extent of the land
. acquired and the prescribed officer may, after satisfying himself that
the, particulars .specified in t he'retwn are correct, enhance suitably
the amount specified in the mder granting such rrnksion. " This
sub-section was, however, omitted by section 4 (v of the TamilNadu
.AgriculturalIncomst ax (Ame~dment)Act ,1971 (TamilHadu Act 26
P"
bf 1971): ' Thc present sub-sdcti4d (10) is that of the new section 65,
. which 'wks again substituted for section 65 by section 5 of.the Tamil
Nadu Agricd t ural Incomb-tax -(Amendmoat) Act, 1972 (Tarnil
Nadu Act 4 af 1973).
. .I
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LatestLaws.com
'B',?4. Act

1[(11) The provisiolls of sectiol~16 atld other provisions

of this Act shall, as far as may be, apply tc a return
required to be furnish~dunder sub-section (101, as they
apply to a return required to be furnished under sub-section
(1) of section 16.1

Composition P[65-A. (1)Subjcct LC such rules as may b.: made

i n r e s p a of in this b~half,if for any reason, any e x t c ~of~ ~land in
escaped resp-ct of which cvmposition is p;rmissiblc und:r section
extent of land*65, has escap~dcornposition under seclion 65, the &pi-
cultural Incame-tax OiBcer may, a[ any time within
such p~riodas may b~ prescrib-d, serve on the p-rson
liable to pay the agricultural incometax or in the case
of a company, on the principal officer thereof, a noticz
requiring the wil!ingness cf such person or officer to

1When sect ion 65 was substituted by sect ion 8 aft ha Tami I EJadu
A ricultural Incarno-tax (Amendment) Act, 1966 [Tanzil Sadu Act 7
f
a 1966) far the ariginal section 65, sub-sectirrn (1 1) t horuaf r0ad as
fallaws :--
4 & (1 1) The pravisions of section 16 and olthar provisions of this

Act shall, as far as may be, apply to a return reiquir~dto be furnished

under sub-sect ion (lo>,as they apply to raturil required lo ba f urni-
shed under sub-sect ihn (1) of sect~onI6 ". T'lis sub-section was
LL

hcwevor, omitt od by soction 4 (v) of I ho Tanri! Nadu Agricult~rral

Incowtax (Amendment) Act, 1971 (Tamil PJadu Act 26 of 1971).
The present sub-sect iori (1 1) is hat oft ha new sac:t ion 65, which wa\
again substituted for secticdi 65 by sc;c!iun -5 of tho Thmjl w a d u
Agricult-sal Incirn~e-181 (A~..~endmei~rj A i r , r 3 1 (1
~ amj 1 P*T;lduAct 4
of 1973).
Every personliable to pay a g r i ~ u ~ I ~4i i1 ~ ~ ~ m ein-respect
s a ; ; af any
agricultural income darived from any land ot!:er than that used for
growing t ea, coffee rubber, cinchona or cardamam during t he period
oft welve months e d i n g an the 31st March of tho pars 1958 t 3 1968
inclllsive was permitted ta compound the sama and to pay in lieu
thereof a specified lum? sum. Please see Tamil Nadu Acts X ~ ofX
1958, 16 af 1959, 40: 1960, I O O ~ ~ C G : 51 , cf 1961 (section 341,
7 of 1962, 14 of 1963 aad I8 of 1965.
Similar provision in res$ct of the addcd tr ~-rirarirs was nlade by
TarnilNadu Acts 11 of 1961,51 of 1961,7 of r n s ~ i i 2 , I4 aC1963and
18 of 1965.
The above provisic,r. ival:, howsver,repealed by scc!ion 10 of Tamil
Nadu Act 7 of 1966.
2 Sections 65, 65-A aiid 65-33 were substituted By sectioll 5 of
the rarnil Nadu Agric:iiiural Income-Tax (km~ndrnent) Act, 1972
(Tamil Nadu Act 4 uf 1973), which was deemad to havo conlo into
force on tho 1st April 1972, for sc?clitu: 65 3 s suhst iiutcd by Tmii
Madu Act 7 3966,c ~ c r%f t ~3,
r
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LatestLaws.com

-1955 :g.N: Act VJ ~grictdtturat income-ku 449

compound tho agricultural income-tax payable by him

in respect of such extent of Bnd. The notice shaU con-
tain all or any of the requirements necessary for permitting
composition under sectiofi 65. A

I
(2) If such person or officer is willing to compound,
the Agricultural Income-tax Officer may pass an order
, permitting composition under section 65 :

Provided that the rtjte of composition shall .be thc -

rate which wol~ldhave been charged if the extent of land
Ead not escaped composition.

d
3) Subject to such rules as may be made in this
' bshal , if for any reasor the comp~sitionunder section
65 has been pzrmitted at too low a rate or fcr a lesser
extcnt, the Agricultural Incomc-tax -Officer may; at any
time within suck. peri~d as may be prescribed and
after notice to the parties affsted, revise the order per-
mitting coinposition under section 65 :
Provided that the rate of composition shall be
the rate which would have been charged if the extent
of land had not been compounded at toolow s rate or fog
a lzsser extent,
, 6 5 - ~~. i piovisions
~ e of sub-~ciitio*(2) of sectioh :-9cer&ii,
and scction 20 and section 36 shall, so 6 r as may be, ~ ~ O M S ~ OtoIIS
P. apply i n relgtion to the conlpd9ition of - - agricultural ~PP~YO-
I
w inoom,-tax under sections 65 and 65-A a's 'they apply
? in relatioh to the assessment cf agricultural. income-tax '

8 u n d y this Act.]
$, " * . :' . ,
THE SCHED~JLE. -
4

P, ,..
-4
*
4.
&
is.
?,
PART I, . , I ,

:f" (See section 3,)

Rules of ~ ~ r i c r t l t Income-tax.
ud
. JJ,, On the:firat ~ s 8,000
. of total . Nil.
.
-The following Part I in the Schedule' was sob:tituted for
agricultura1 income.
1
$ .
, ,
ijiti&nal Part 1 by sqction 30 of the Tamil.Nadu Plirntations Agri-.
' . dul'turiit Inr&,m&tax(Amendment) Act ,1958 (Tamii Nddu Act XS'X
- af '1958); which wds deemed, to 'have, came' into farce an the 1st
fApri119581i; :
I *
$
?$
I

-i
THB
' a>

,'s 3 e + A b m , % ; e * . I s SC~DULE.
,

:,, , .. , + ;.*
til

.,.
7% , ,"
5
'PARTI, .
, 0.
, # a :t" . (See section 3.)
.* Income-tax.
Rates of' AgrjcuZt~~ral
...,
" :
f 6 n <hi &it RS. 3,600 of total agri- Nil. . . . .. %

cultural incame.
j2 5 3 d 29
-
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LatestLaws.com

Agricultural Income-tux. [%955:T.N. Act

[2] On the next Rs. 7,000 of total Twcnty-five p ~ i s : in

agriculturrl income. the: ruwe.
- [33 Onthenext Rs.5,000 cftotal Thirty p3ise i n the
r gr icultusr1 income. rupee,
[q On the next Rs. 5,000 of total Thirty-five paise i i
l~gricultural income. the rupee.
. c f tot21 Forty-five pjise in
51 On the next ~ s5,000
agricultural income. t!:s rupee.

[6] Onthcnext Rs.20,OOOoftotal Fifty-five pis: in

agricultural income. t ltc rupce.

[7J On the next &.50,000 of total Sixty p'disc in

agricult ur :il inome. the rulce.
[8] the bslince of tol:'.l :rgr i- Sixty-fiW poise in
ctlltur: 1 income. tkc rupee.

2. On ti10 next Rs. 1,406) sf total agc'i.. 1;ivt. nriye paise in tha
cultural income. rupee.
3. On tho nex,t Rs.5,000 of total ayri- k:it'tes;.n naye paise in the
oultural incoma. rupee.
4. On the next Rs.5,000 of tutal agr i- Twenty naye paise in \the
cultural income. I'upcc.
5 . On the next Ks.5,000 of tot:~lagri, Twenty-five naye paise in
cult itrnl inco~nu. r he K k1136t'.
6. On the nuxt H,s=5,(b00 of total ag1.i- 1 : Y nay& paise in the
cul turai incurllo. rrsp~c,
7 . On the bnlaizce ur t d a l agricultural Forty-five naye paise in
income. the rupee.
pravided that iu t hr; case of svery conlpany, agricultural income
tax shall bt: cll:trged at the rn'uilnurn rate un {he whale of tfie total
;rgricuIr ural ir~c~~n~e.''
In the said Part 1,in the ScheduIe,ii~items,(l) and (2) for the figures
463,600" and 6'1,400" the figures1'4M)O" and "1,000" were rmmtively
substitutvd by sectian 5 (1) of the Tdmil Nadu Agricultural Income-
tax (Amendmenl) Act, 1968 (Tamil Nadu fk! 3 of 196$), which
can, - irrtr, fwce oil tila 1st April t968. l*6i~ '#rivingitems and the
pruvjao . m c substituted fur the item.; ( 5 ) lo (:) and tilt proviso by
section 5 (is) of the Tamil Nadu Agricultural liicon~etax(Amend-
ment) Act. 1971 ('Famil Nadu Act 26 (,f 1071), which came ingo force
on tha 1st April 11972 :-
" ( 5 ) Ou tile G O X ~a.5.000 (lf f ~ t ai !f~ r i ~ u l t u r li lm o m e - ~ h j ~ ~ y
ppjge ilra th
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LatestLaws.com

- i

19.95:'*.,Ri c t V] fneome-tax.
~~ricuttural 431 A'

Provided that-
[i] no agt icullru-al income-ta x shall be payable
on a total a g r i c ~ ~ l t uincdme
t~l not exgeeding Rs. 10,000;,

fii] where the total agricultural incorn; exceeds

Rs. 10,000, but does not exceed Rs. 11,100, the agricultural
. income-tax payable thereon shall not excced "seventy
p x cent of the amount by which the total agricultural
income exceeds Rs. 10,000 :
Rovided further that in the caw of every company,
agticultural income-tax shall be chargcd at the maxi-
- mum rate on the whole of the total agricultural incomaJ

(6) On the next Rs, 5,000 of total agricultural jncome-Thirty.

five paise in the rupee.
(7) On tho next Rs. 10,000 of total agricultural income- Fortp
five paise in the rupee.
(8) On the next Rs. 15,000 af rota1 agricultura1 incame--Fifty
paise in the rupee.
nce of tatal agricultural incame-Fifty-five paise

provided that in Ihe case af every company, agricul!ural income-

tax shall be charged at the maximum rate an the whale of the tatal
agricultural incame." For items (1) and (2) as so. subst itut&
the following item (1) was substituted by section 6 (a) (i) afthe Tamil
Nadu Agricul turd Irlcame-tax (Amendment) Act, 1972 (Tamil
Nadu Act 4 of 1973), which was deemed to have con-a into farce
on the 1st April 1972 :-
'~(1) an the first Rs. .':,000 af total agriculturai i Icamo- Nil"
of Part I were renqmbered as items (2) to (8) ,

tion 6 (a) (ii) of the Tarrcil Nadu Agricultural

mendment) Act, 1972 (Tamil Nadu Act 4 af 1973),
d to have come inta farm an the 1st April 1972.
I was substituted by scctiotl 5 of the Tamil
conle-tax (Amendment) Act, 1979 (Tamil Nadu
ich w ~ deemed
s to have come into farce on the
 LatestLaws.com
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432 Agricultural Income-tax [I955 : T.N. Act V

(See sections 65 and 6:;-A,)

Extent. Rate pcr
st~ndcrd
acre.

[I] 011 the first 20 stand:ird ~!clcs .. - Nil,

[2] On the next 5 standerd acres e 15.00
[31 On th; ncxt 5 standard acres " 20100
141 0 1 1 the 11zxt 5 standa1-dacrcs .. 30-00
[5] On the nt:xt 5 standn! d acrcs .. m900
161 On th.: next 10 standl'rd a-rcs .. 50*00
[7] 011 the next 10 standard acres .. 60*00
[8] On the next 10 standard acres .. 70.00
[g] On thc next 10 standard acres ." 80*00
[lo] On the bQ~nc;of standard acres . t 1OC)'OO :
Provided that in thc; cas,: of cvzry company, the
lumpsum payaMz under section 65 and scction 65-A shell
bz ch~rgcdat the rnsx1mum rate on thc whole of the total
extent of the land ia respect of which the company is
pamitted to ~ ~ q m u n the d agricultural income-tax
undcr the said scction 65 and suctioll 65-A.
- P

1This Part i n the Scheiiule \*/as sut):;t i t ilted for the fallawing
Part I1 by scctitr~l5 of the Tamil Nacl ~t A ~ I - i c itural
ll Xncon~c-tax
( A r n ~ '*.lent)
~. Act, 1979 (Tamil Nadu Act 32 of 19791, which was
deemed to have come into forcr, an the 1st April 1979 :-
('PARTII.
(See sections 65 and 65-A.)
Rate per
standard
acre.
(2)
RS. P.
(1) ~ 3 :--.?
2 ::5= : :-.. : - - 4 ...-.
-*-b
-.-a
>
t:) ~ 2 : .:2: :
I !-1.&::;:.2 ,bX:i5
3) On the 11 5 x?.:ri<.ir,; 3 i r ~
~ * .

On the nest 5 sti:n.'ard ;wi-es .. ..

( 5 ) On the next 5 standard acres ., *.
On the next 10 standard acres . .. ..
..
,

On the next 10 standard acres .. .

(8) On the next 10 standard acres ..
(9) On the next 10 stanltrd acres .. . . '
(10) Ou the balitllce of stand;trd acres .. +.
 LatestLaws.com
LatestLaws.com

Provided that in the case of every campany, the lump sum payable
under section 65 and seci.ion 65-A shall be chargocl at the maximum
rate on the whale of the tatal extent of the land ir, respect af which
the company is permitted to compound the agricultural income-
tax under the said section 65 and section 65-A.''

was in turn substituted far the follawiag pa;

af the Tamil Nadu Agricultural Income-tax
1972 (Tamil Nadu Act 4 of 1973), wbich was
ave come into force on the 1st April 1972 :-
'' PART11.
[See sect ion 65 '].)I(
Rate per *

Standard +

acre.
- (2) "

RS. P.

.. .. Nil.

.... ..... .....

* a 15.00
25.00
xt 5 standard acres 35-00
standard acres 45.00
t 5 standard acres .. . . . . 60.00 :
y company tlie 1ump-sum payable
t the maximum rate on the whole . --
speot.af which the company is I
+

a1 incometax under the said

for the following Parts 11

adu Agricultural Income
u Act 26 of 1971), which

*'PART11.
[See section 65 (1) (a).]
Extent. Rate- per
stanclard
. acre.
(2) /

RS. P.

standard acres .. ...,. .. Nil.

& standard acres
10 standard acres
next 10 standard acres
...... .... ..
..
..
11-25
18.75
25.00
10 standard acres + . .. .. 37.50;
 LatestLaws.com

Pr,,vidcd t hat 111 i iiu cilse of evory ~ : ~ ) I I I ~ : L I I Yt i>c

, 1 utnpsum pay-
able under sectiotk 65 shall be cha.rgait at thc maxiinurn rate on the
whole of the total extcnt of the land in rcspect of which the cumgarly
is permitted to comnpu!lot! tho agricultural income-tzx under the s,.id
swt ion GS .'*

Rate per
stuiulnrd
acre.
(21
1 s P.
On the first 74 staliclarcl acres . * . .. ..
*
.
Nil.
11*25
(3)
On the noxt 12+ statltfartl acres
On tho noxl j 0 ~taudardacrcs
.
.. .... 18.75
25-00
(4) On 1 he ncxt 10 standard acrcs
..
s a .

(5) 0 1 1 t ha lioxt 10 s ~a~ltiard

acros .. ., 37-50
(6) On t ,.. -ext SO standard acres *. .. 43 *75
...
* .

( On tho 11cxt 50 sr anrtard acres ,. . s 50-00

(8) On tllc b,rlancc r t f statldard acros .. , 62.50 :
Providud 1 hat in I hc case of every compaay, t hu lurny"sun1 pay-
able under section 65 s1a;it1 be charpd rrt the m;u:imum rate on the
whale crf t he total extcnl of *ho land In respect of which the company
is permitted t o can~noundthe agricultu~'alincclmc-1ax ui~dcrthe said
section 65,"
The said I'arts 11 and 111 wore again subst iti~tedIbr thc firllawing
Parts 11 anit 111 bs \ection 5 (2) of tho Tit~~iil Kadu AgricultursJ
Income-lax (Amendment) Act, 1968 (Tamil Nadu riel 3 of 1968) :-

Kate per
standard
ncbre.
(2)
RS. P..
(1) On the first 12&standard acres .... .
..
. ..
..
Nil.
4.50
1
(2 On tlic next 7+ s!antia~.dacres
(3 On the next 1 1 standard acres
(4) On the next 0 stanc'ar-ct acres
..
..
..
..
..
..
7.5 0
1o*oo
( 5 ) On the next 30 standarc! acres .. .. .. 15*00:
Provided that in t t x ' case of every compaz~y, the lumpsum
payable under scctio~a65 sirall be charged a t the . ~ l a s i ~ n l ~rate
m on
the whole of the tot8 1 cxtent of the I;tntl i n respect of which the
company is permittd to cl>mpoutid the agricut turd income-tan
under the said scclifli ,
LatestLaws.com
 LatestLaws.com
688 Plantations Agricult rcrctl [I957 :T.W. Act I X
\
~nconze-la.v(Amendr~l~tit)

, .

-. '[TAMIL NADU] ACT No. I X OF 1957."

NADu] PLANTAT!
[THE'[TAMIL ~ N AGRICUU~URAL
S
. ( A M E N s A ~ N ~Acer,
INCOME-TAX ~ . ) 1 957 .]

(Received the oaserrt of the Governor on the 5th Szptember

r"n fhc FCC!
1957;first ,pnblish(?~E T1.C k ~ r g eG:rzette Extr*
ordinary on the 1 3t h Septembcr 1W7.j
An Act furlher to amend the l[Tamil Nadu] Plantations Agri-
cultural Inconle-tax Act, 1955,*
WHEREAS it is exp:diant further to a mend the l[T~:rnilNduJ
Pla ntztions Agricultur:?l. Income-t ax Act, 1955" e[Tamil ,

Nadu Act V of 1955), for the purpses hereinafter

"ppzaring ;

I , BEit enacted in the Eighth Year o f t hi. Republic of India

as follows :--
1. (1) This Act rn9 y be = l l ~ d t hc l[Tamil Nrdu]
and Plant?.tions Agricultural Income-tax (Am~:n:irnent) Act,
commence- 1957.
ment . -
(2) It shall be deemed to have come into force on the
1st dzy of April 1957.
2. (1) [The amdndment made by sub-section (1) of
Section 2 has been incorporated in the principal Act
(Tamil NaG: Act V of 195511.
' (2) Any assesemcat oompletcd b.fore this Act is pu blis-
hed in the *Fort S t . George Gazette mi?y b: rcopemd and
assessment mzde o t the rates applicable to sudi P. case under
the '[Temil Nlduj Flirnt:r Cons A ~iculinr?.l
K Incomc-kx
Act 1955 *(lRamil PJ;:du] Aci V of 1 9 5 9 , es :mended by
this Act.
-----I -. -
$These words were substituted for the word "Madras" by the
Tamil Nadu Adaptation of Laws Order, 1969, as amended by the
Tamil Nadu Adaptation1of Laws (Second Aemndment) Order,
1969.
8For Statement of Objects and Reasons, see Fort St. Geoqe Gazette,
Part IV-A, Extraordinary, dated the 20th July 195'7, Pages 24-25. a

*NQWthe lhnil Nadc Agricultural Income-tax Aha, 1951.

*Now the Tamil ~VaduGovzrnrnent ffazrtre.

---
r l c

''
r3
-?P
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149%: T.N. ~ c ] ti ~ 1~ xPlantotiohs Agrfcu!turu( 903

Income-TM (Amendment)

T TAMIL NADU .ACT No. XXIX OF 19582.

[Received the a,ysent the Govcmur on the 24th October

1958 ;first published in the Fort S1. George Gaz~tte.
on the 29th Ocfober 1958 (Kartika 7,1880)..]
Aa Act further to a n l e d the 'marnil Nadu] Plantations
Agricultural I f i e ~ m e T , ~A : ~ 1955.*

WHWEA~it is expedient furthcr to amtnd the lvamil

plantations A.gricult~ra1.Income-tzx Act, 1955'
N7.dIdu]
(IjT~rnil Nadu] A a V of 1955), for thc: purposes
hereinafter 8pprwin.gE
BEit ena ciic! in t h e Njnt h Yei3r of the Republic of India as
follows :- t

I. (1) This Act may be called the 661pamilNddul Shorttitle

plant nt ions Agr icoRur a 1 1ncorne-fax (~mendment)Act, meactfnent
and . , t .

I2-30. [incorporated in t h c ~ a m i lNadu Agricultnral

Income-tax Act, 1955 (T:%milNadu Act V of 195T).] .
jl, Msdros Lqnd ~ c v c n u e(Sur~har& Act, 1954 Ke~kaIof
Madras Act
(. ~ ~ Act
d XIX
~ of
a 1954),
~ is hereby prePe? led XIX of 1954.
provided tho t such repcal shdl not affect the previous
of the s ~ i dAct or mything illready done Or
or any rigJ~t,title or obligation or liability already.
acquired, accrued or incurred OT rny r ~ m e d yor proceeding
in respect i h et eof.
-
-
--
-
--
-
,
-
1 These words were subctituted for the word Madras " by the
i6

Tamil Nadu Adaptation of Laws Order, 1969, as amended by the

Tamil Nadu Adapt at ion of Laws.(Sec?nd Amendment) Order, 1969.
8 p, S t a t m a t of Objects and Reasons, see Fort St. .Geow.
~ ~ ~ ~ t t e ~ ~ t r a o r ddated
i n a the
t y ,8th April 1958, part IV-A, Page 198.
e ~ ~ ~Tamil t h Nado
e Agriulcut ral Income-tax Act, 1955.
2.
 LatestLaws.com

Completed 32. Any ns9r.nsrnent cornp1,lotcd ilefore this Act i s

to be re-
published in the For! St. George Gazelle* m2y be reopened
opened. and assessn~entrmd 2 at the retcs applicable to such a: case
under the principal Act Emended by I his Act.
~d~ustment 33. Any surcharge on the land revenue ~ o ! l : ~ t ~fromd
surcharge a ny Person under the Madras L8nd &venuc (Surcharge) " .
under ;;
~ ~~~t Act.
d 1954
i (Madra
~ ~s Act XXIX of 1 954), for the fa sli year ?
I

mof1954. 1957-58 shall be a4usted tow~rdsthe agriculture1income , ;;>:+?; f q

4
tax due from such person under t h ~p r i n c i ~ ~Act
l as y.
i,.(
amended by this Act for the financiei year 1958-59, ~ n d
if on such adjustment the surcharge i s in excess,'such .
r \

excess or if no s uch adjustment be made, su sh surcharge

. .
/

shall be refund e.1 t 3 the person C O I I C ~ ~ ~ I ~ ~ .

I
 LatestLaws.com

1961 ;T.N. Act 511 Agricrrlt!rr~;lIncome-tox 767

4
e (St).ond A l t l e n a en?)
g
4

i9 l['TAiiAIL NADIJ] ACT No. 51 OF 19612.

4

THE 1[I7AMIL NADU] AGRICULTURAL INCOME-

.?
1
TAX (SECONC AiViENDMENT) A(:?', 1961.

1$ lReccived tlze assent of' the Governor 012 the 16th J~nuary
1962, first p u b i h e in the Fort St. George Gazette
3 on tile 24th J ~ n u a r y1962 (Magha 4, 1SS?).]

An Act further to amend the l[Tamil Nadn] Agricultural

Income-tax Act, 1955, and the lpamil Nadu] Plant*
tions Agricultural Income-tax (Amendment) Act, 1958,
ahd to amend the lf,Tamil Nadu] ~g~icalturalIncome-
C
tax (Extension to Added Territory) Act, 1961-

WHEREASit is expedient furtheretoanend the l[Tamil

Nadu] Agricult ur a1 I ncome-t ax Act, 1955 (l[7 amil Nadu
Act V bf 1955) and the '[Tamil NadujPlantation Agricul-
tural Income-t ax (Amendment) Act, 1958 (117 amil Nadu]
Act XXIX of 1958) and. to amend the l['laamil Nadu]
Agricu1:ural lncome Tax (~xtensionto Added Territory)
Act, 196 1 (ItTamil Nadu] Act 1 1 of 196 I), for the pmposes
hereinafter appearing ;

BE it enacted in the Twelfrh Year of :he Rep;iblic of

India as follows ;-

1. (1) Tliis Act may be called the 1 [Tamil Xat:u Short title and
Agricultural Income-tax (Second Amend ~neni)Ac:, i 96 1 1. ~ommencement-

(2) Sections L ant 3 shall be deemn; .o i.:;ve cume

into force on t be i s! April 1958. Section -1 sl:all b: i' ecnled
to have come inro force o n the 1st April 1 % 1 .
_ _ _ _ _- _ - - - - - - -- -- - -
1 These words were substituted for the word "Mzdras" by the
Tamil Nadu Adaptation of Laws Order, 1969, as amended by
f the Tamil Nadu Adaptation of Laws (Second Ame~~dmer~t)
Chder, 1969.
2 For Statement of Objects and Reasons, see Fo; t S t . Caofge
Gfizette Extraordinary, dated the 6th December 1961, Part
IV-Section 3, pages 600-602.
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i 68 Agriczr/tzval i~tsomc-tr;x [I961 T. N. C % C51
~
(Second Arnendnzt-ant)
Amendment L..
C)
amen<ment made by ihis sect ic n has alrcail.
Of 65
[Tamil Nadu beell inccrporaecl jn Tanlil N a ~ uA c: V of 1955.)
Act1Vof1955. ) . I n sub-section(3) of section34 of the 3[~amil
Amendment of Nal u] i.!anaiion= Agriculrural income-tax (Amendment
section 34, A ci, 1958 ?[Tamil Natu] A ct XX,X of: &?,;I fdr ilic warcis
lrTamil
Act] XXIX a m figuies "The provisions of sections 3 5 and 36 of the
of 1958. Principal ACL ", the words fi>:ures an(^ brackeis q-1. .
p~ovisiorsof sub-section (2) of sectioa 9 and seci ions 35
and 36 of i he Principal \i ctm sl!all be snbsi.111ed . I
I

' -: . :n sub-seciion (3) of sea ion 1.4 of tlie

Amendment of 3[.Titmil
section 14, 1

I\Z. n] i,.pricul:ural income-tax (EX: cnsion r o Actled

'ITami1
Act 11 of 'Iiriri:ory) Ac , 1961 i3[lamil Nadu] Ac. 1 1 of 1961),
Act]Nadu
1961. for i lit words anc. hgures "1%~ provisions of section; 35
and 3b of :he Principal Act", ~ i : ewolds, figures and
b-ackc s "I he provisions of sub-seciion (-1 of section 9
ant.. scctxons 33 ani 36 of ihe Princip:il .',ct," shall be
st!bsti,i~te .: . ,
Validation of f. ]\lo permission to componnd i kc apricul:ural
permissions inccrne-,-x in respect of any agriculitlral income derived
granted for the from any a n l other :ha2 &heland lise : for growing tea,
composition of cotTze, ru bter, cinchona or cardamoin g a n !ei: before the
Agricu]t~~r~!lcommencement of this Act, by the prescribed. ~fficerin
income-tax.
exercise of the powers unCer sub-section(3) of seaion 65
I of lie 3[ [: m i l Nadu] k gricultural income-tax Aci, 1955
(3[l'smil iqadu] Act V of 1955) shall be c.eemed to be invalid
or ever :o a v e been invalid on the ground only that such
permission wzs not in exercise of the powers under sub-
sec~ion(1j of "section 54 of ;he li'amil Nadu] Planta-
:ions ~igrilculturalIncome-t ax (Amenc.meni) A a , 1958
(3[i amil Na:u) Act XXHX of 1958) a n i such permission,
shall for 212 purposes be deemed to be, and to have
always been vak-ly graniec.
--- -- -------
This expression was substituted for the expression " Madra
f c t " by para~raph3 (2) of the Tamil Nadu Adaptation of L ~ W ~
L - ' --,1970.
'Section 34 of the Tamil Nadu Plantations Agricultural Income-
tax (Amendinent) Act, 1958 (Tamil Nadu Act XXlX of 1958) has
sincebed repealed by section 10 of the Tamil Nadu Agricultura
Income-tax (Am adment) Act, 1966 (Tamil Nadu Act 7 of 1966). 1
TIiese words were substituted for the w id "Madras" by the
Tanlil Nadu 3itlaptation of Laws Order, 1969, as amended by the Tam if
Nadu Adq~tationof Laws (Second Amendment) Order, 1969.
4Sstion 14 of the 3amil Nadu Agriculturalb Income-tax (Exten-
sion to Added Territory) Act, 1961 (Tamil Nadu Act 11 of 1961)
has since be. n repealcd by section 10 of the Tamil Nadu Agricultural
Income-tax OAmendment)Act, 1966 (Tamil Nadu Act 7 of 1966).
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l[TAMIL NADU] ACT No. 3 OF 196S.?

THE l[TA.MIL NADU] AGRICULTU3AL
INCOME-TAX (AMENDMENT) ACT, 1968. 1 1

[Recdived tire osseilt of thc G~l;r;.norotz the 7th March .

l968, first prrhlkhed if? the Fort St. George Gr.zette
c on the 7th i'Mn i'ch 1968 (P?zaIguna 17,
rj7,
Ed'ch.(,~ r d i i l ~
1S89').]
An Acr.fi~rtl,er to rinzend tlze l[Tnmil Nadtr] Agridtural
.
hzcoine-1'n.y Acr, 1955.
\ .

, ,
I '

BE it enacted by the Legi~lgtureof tile J[State o f Tarnif

N'adu] in the Nineteenth Year of the Republic of India
2s fi-rllows :--
.,
. "art title and
* I 1. (1 j TI1i s Act ma y be cdled, ti: e [Tamil Nadu] Agri-
~cmmenmienr.cu]rL:
~ $ TI? ax (Arnendnlcnt) ACT,1963.
2 cor~~r=-t I

' t2) a sti311 wrne into force on the 1st ~ p r i 1968.

l ~

2-5 [lT!~eamc~~d-lxentt maCc by these sections bave

already bee11 i~sorporatedin the prii~cipalAct, namely, .
t - 3 ~T::r12; 1 N ; L...~ i 1 : ! ~ ' I I C O I ~ CD- IX .Act, 1955.
,(T;lJ%;i N;rLiz Ac,: V o f 1933).

Transitorg 4;. "C5 IISI:!? it1 i t ~ ~ y l h i ico.i~raine(l

~g i n s:!b-sectiorr
vrovisioo. , .. :: any pcrmissior.
65 .>i'i i:c pl-incip:i I rict,, i~l+tei.~*
.?;L:; bL , L;r;tiii~c !,) a:ly pl=ssc;n ~~ncler si:b-seciion ( 5 ) of
rite :;<.it, \cc~E,~n 65 before the i:litc ctf the cotnr;zencement
tl1 j :. *kL:, si:.cJi \ic~-mis~ioil P have effect on
~!i:tT1C C ~ S to
ghe cY:.:t ilr c r f ~ I tc~rrrrnenoemelitn!ld ally such person,
n a y :,zakr :r ~'reshspplic2i'ticn !ijr permission for composi-
tion ,..ade:. sv.b-sec=:!on ('1) of rhc said section 65.
Act to apply 7. TTte pri~tci~xilAct, as amencled by this Act, 'shall
agricultural zp$y r a t h e assessment of the agricultural income-tax1'
income-tax
ascessable on the total cz;:ricultural inconle of the previous year
during each ~?ssesqiSleduring each fmancid year, commencing from
financial year the 1st April 136s and for the compounding of such
commencing a -~ j C ~ , l : r . r ai'll come-tax.
from I st Apri
1968.
- . _ _
q - k s ~words
1 ,
- - - -
.%re substituted'7or the word " Madras " by
--
the Tarnil Nadu Adaptation of Laws Order, 1969, as amended by
the Tan1il Nadu Adaptation of Laws (Second Amendrrens)
Order, 1963.
2 For Statement of Objects and Reasons see Fort St. Gewge
Gazette Extraordinary,
3, page 62. 'Iated *=IY
July 1967, P a t IV-Section

3 This e\pressic.n was substituted for the t ~ " State ~of ~ ~

Madras '' by the T'arnil Nadu Adaptation of Laws Order. 1969,
as amended by thc Tamil Nadu Adaptation of Laws (Second
Amendment) Order, 1969.
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i96 Agricultural Income-tax 11973: T.N. Act 4
(Amendment)
TAMIL NADU ACT NO. 4 OF 1 ~ 3 % .
THE TAMIL NADU AGRICULTURAL INCOME-TAX
(AMENDMENT) ACT, 1972.
,
[Received the assent of the Governor on the 9th January 1973,
first published in the Tamil Nadu Government Gazette
Extraordinary on the 10th January 1973 (Murgazhi 27,
Parithapi (2003-Thiruvalluvar Andu)) .I
An Act further to amend the Tumil Nadu Agricultural
Income-tax Act, 1955.
BE it enacted by the Legislature of the State of Tamil Nadu
in the Twenty-third Year of the Republic 01 India as
follows :-
s o r t title and I. (1) This Act may be called the Tamil Nadu Agri-
commencement. cultural Income-tax (Amendment) Act, 1972.

(2) It shall be deemed to have come into force on

the 1st April 1972.
1
2-6. [The umendments made by ihese sections have already
been incorporated in the yrirzcipnl Act, namely, the Tamil
Nadu Agricultural Income-tax Act, 1955 (Tamil Nadu
'
I Act V of 1955).]
7. Notwithstanding anything contained in sub-section
Trans tory (6) of section 65 of the principal Act, where any permission
provlsron.
has been granted to any person under sub-section (5) of
the said section 65 before the 21st November 1972, such
permission shall be deemed to be of no effect and any such
person may make a fresh application for permission for
composition under sub-section (1) of section 65 of the
principal Act as amended by this Act.
Act to apply 8. Notwithstanding anything contained in the principal
to agrlcultt'lh1 Act, the principal Act, as amended by this Act, shall apply
'ncOme-tdx to the assessment of the agricultural income-tax on the
assessable
during total agricultural income of the previous year assessable
financial year during each financial year, commencing on the 1st April
commenclns on 1972 and for the compounding of such agricultural income-
1st April 1972. tax.

Repeal. 9. The Tamil Nadu Agricultural Income-tax (Amend-

ment) Ordinance, 1972(Tamil Nadu Ordinance 3 of 1972),
is hereby repealed.
----
* Far Statement of Objects and Reasons, see Tamil Nadu
Government Gazette Extraordinary, dated the 19th August 1972,
Part IV-Section 3, P a g ~ s331-332.
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I*#
t P'.N. Act 321 ~ ~ r i c d t u ifncom&-tdx
ai BBf
(Amendment)

TAMIL NADU ACT NO. 32 OF 1979.*

THE TAMIL NADU AGRICULTURAL
INCOME-TAX (AMENDMENT) ACT, 1979.
IJteceived the assent of the Governor on the 28th May 1979,
j r s t published in the Tamil Nadu Government Gazette
Extraordinary on the 29th May 1979 (Vaikusi 15,
Chitharthi (2010-Tiruvaliuvar Andu)).]
An Act further to amend tlie Tamil Nadu Agricultural
Income-tax Act, 1955.
BEit enacted by the Legislature of the State of Tamil Nadu
in the Thirtieth Year of the Republic of India as follo'ws :-
1. (1) This Act may be called the Tamil Nadu Agricul- Short title
tural Income-tax (Amendment) Act, 1979. and commen-
cement.
(2) It shall be deemed to have come into force on the
1st April 1979.
2-5. [The amendments made by these sections have
qlready been incorporated in thz principal Act, namely, the
Tamil Nadu Agricultural Income-tax Act, 1955 (Tamil
Nadu Acr Vof 1955).]
6 . (1) Notwithstanding anything contained in sub- Transitory
section (6) of section 65 of the principal Act, where any Provision.
permission has been granted to any person under sub-
section (5) of the said section 65 before the date of the
publication of this Act, such permission shall be deemed
to be of no effect.
(2) Any such person may, in respect of any
extent of land for which composition is permissible
under sub-section (1) of section 65 of the principal Act,
as amended by this Act, make a fresh application for
composition under the said sub-section (1).

7. Notwithstanding anything contained in the principal ~ c tot apply

Act,the principal Act as amended by this Act, shall apply to agricul-
t o the assessment of the agricultural income-tax on the
total agricultural income of the previous year assessable a s s e s s a ~ ~ e
during each financial year, C~mmencingon the 1st April during each
1979, and for the compounding of such agricultural financial year
income-tax. commencing
on the 1st
For Statement of Objscts and Reasons, see TamjlNadu April 1979.
Government Gazette Extraordinary, dated the 1st April 1978,
Part IV-Sectisn 1, Page 350.
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TAMlL NADU GOVERNMENT GAZETTE EXTRAOKDlNARY l y 11

I The following Act of the Tamil Nadu Legislative Assembly

received the assent of the Govcrtlor on the 12th June 1937 and is
hereby published for general information :-
ACT No. 26 OF 1987.
I
.4n Act further to antend the Tamil Nadu Agr~culturclincome-tax
Act, 1955. t 1
I
BE it enacted by the Legislative Assembly of the State of Tamil
the Thirty-eighth Year of the Republic of India as .
Nadu inLatestLaws.com
fcl!ou-s :- II
1. Short title.-This Act may be called the Tamil Nadu Agricul-
tural Income-tax (Amendment) Act, 1987.
2. A~nendj!zaltof secfion 52, Tamil Nadu ;4ct V of 1955.-In
I
secrbn 52 of the Tamil Nadu Agricultural Income-tax Act, 1955
(Tamil Nadu .Act V of 1955), in sub-section (3), after clause ( f ) ,
the following clause shall be inserted, ndnely :-
" (fl) of any such particulars to any officer of the Directorate I

of Vigilance and Anticorruption, Tamill Nadu, not below the rank

of Inspector of Police, relevant to any inquiry which that oficer is
au.th0rist.d to' make; or".
(By order of the Governor.)
S. VADIVELC',
'1
i
I

Co~nmissionerand Secretary to Gove.m.ment,

n-. -. Lrl~v Department

__ --- _-- _- --_--- - -

PfijhTm W D PUBLISHED BY-?HE DIR-R
-I-

3F SCATIOVERI' A h i PRIhmNO
-

-
MADW-S, ON BEHALF OF 'THE GOVF,KN!dm OF TAMIL NADU

1 P Group) 1V-2 Ex. 386 -2

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TAMIL NADU GOVERNMENT GAZETTE EX1 KA

7
+-.----h--------. - -------.-----*-..I-----.'-
lOlPClsl

7'11~folloxving ~ l c tof talc 'i'nmil Xad~lLcgislttlivc Assonil,l?- rcct)ivcd lllc

t;:acutl 01' the Govc~noron thc 25th 0clol)cr I991 an(\ js 1lu1.d)~-~ ~ ~ ~ I ~ Sol, lisI~e~l
general information :-

ACT No. 40 OF J991.

An Actjzficrtizer to mnend t!le Taianzil Nadu Agricultural Income-tax Act, 1955.

BE it enacted by the Legislative Assembly of the State of Tamil Nndu in the Forty-
second Year of the Republic of India as follouqs':-
1. (1) This Act mzy be called the Tamil Nadu Agricultural lnco
ment) Act, 1991.

(2) It shall come into force on the 1st day of April 1992.
Tamil rVadcr
Act V sf 2. In section 2 of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter
1955. referred to as the principal Act),-
(1) in clause ( j ) , for the words " twenty standard acres ", the words " eight
acres " shall be substituted ;
(2) clause (11) shall be omittcd ;
(3) clause (1nm) shall be omitted;
(4) for dame (nnn), the folloning clause shall be subrtituted, namaly :-

"(nnn) ' land ' nleane agricultural land wliich is ilscll for tho purpose of
growing any plantation crop with or without :tny other crop intermingled wit11
such plantation crop or for purposes subservient thereto and is citl~erassessed
to land rovenuo in the Statc or is subject to a local rato assccscd and collected by
officers of the Govcrnment as such ant1 includes any plantation in any forcct land;";
(5) for clause (r), the following clauses shall be substituted, namely :-
" (r) ' plantation ' means any land used for growing all or any of the
plantation crops with or without any other crop intermjngled with such plantation
crop ;
(rr) ' plantation crop ' means arecanut, tea, coffee,rubber, cIove, cardamom
or pepper ;" ;
(6) for clause (t), the following clause shall be substituted, namely :-
"(t) ' previous year ' means the twelve months ending on the 31st day of
M a c h of next preceding the year for which assessment is to be made ;";
(7) clause (w) shall be omitted ;
(8) c l a t ~ ~(y)e shall be omitted.
3. In section 3 of the principal Act,--
(1) in sob-section (I), the first proviso shall bc onlitted ;
(2) after sub-section (I-A), the following sub-section shall be inserted, nalllely :-

" (1-B) Notwithstanding anything contained in this Act, agricultural income-

tax at the rate or rates specified in Part I of the Scl~ednleto this Act as amended
by the T a i l Nadu Agricultural Jncome-tax ( h ~ ~ o n d ~ n eAct,
n t ) 1991, shall be
chargod for a ~ c fillaucial
h yoar conlmcuciug from the 1st day of Apri! 1992 in accord-
ance with and subject to the provisions of this Act on the total agricultural income
of evay person of the previous year immediately preceding the said date. ",
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TAMIL NADU GOVERNMEhT GAZETTE EXTRAORDINARY 123

(1) in the first proviso, thc cxplcssion " and 10 per cent if thc crop is cinchona "
shall bc olnittcd ;
(2) in the second proviw, ihc words " cinchona and " shall be omitted.

Arne~zdrnelzt 5. In section 10 of the principal Act, in sub-scclion (I), for the bvords " twenty
standard acres ", the words "eight acres " shall bc substituted.

Amerzdll~ettt 6. In section 16 of the principal Act, Tor sub-scctioii (I), tlw following sub-
sections shall be substituted, namely :-
"(I) Subject to the provisio~lsof scction 65, every person nho held land
in excess of exempted extcnt at any time during the previous year shall, unless he
has been permitted to compound the lax under section 65, furnish to the Agricul-
tural Income-tax Ofices a rcturn in the prescribed form and verified in thc pres-
cribed nlanner setting forth his total agricultural incomc during the previous year,
so as to reach Iun1,-
(a) before the 1st drty of June of tlvury year, in the case of a person whose
accounts are not subjected to any audit ;
(b) before the 31st day of October of every year, in the cast. of a person
who has to get his acc,,unts audited in accordance with thc provisiolls of sub-section
I

(c) beforc the 31st day of Deccnlber of every year, in t l ~ ccase of a company.

(I-A) Evcry pcrson wlio llolds land in cxwss of fifty :~cres during the
prcv~ousyear, shall got his accounts of such proviocs year audited by an accountant
and obtain the report of such audit duly signed and verified by such accountant.
Explanafion.--For tho purpose of this sub-section, " accountant " shall
llavc the same tneanil?; a? in tllc E.~planulionto sub-section (2) of ::cction 288 of
the Incomc-tax Act, 1961 (Ccntral Act 43 of 1961).
(1-B) The audited statement of accounts and the report referred to in
sub-section (1-A) shall be fur~lislledalong with the rcturn of agricultural income. ".

" 16-A. Self us.sesallcnt m d pc~yr~zcntof utlvcmce 1c1x.-(I) Evcry porson

liabl:: to pay agricultural income-tax on the agricultcral income derived by him
during the previous yedr other than an assessee coming under section 65, shall
pay the agricultural income-tax for the said previous year on or before the end of
February of the said previous year which shall not be less than eighty per cent of
the estimated total agricultural income dcrived by him during the said previous

(2) Every person lieble to pay the agricultural income-tax under section 65
shall pay the agricultural incoine-tax for the previous year calculated on the extent
of land held in accordance with scction 65, before the end of February of the pre-
vious year.
(3) Evcry person liable lo titrntsh a rcturn undcr section 16 or section 35.
shall, before furnishing the return, pay the agricultural income-tax due on the
total agricultusal income derived d~zringthe previous year, after deducting the
advance tax nlrcady paid by him in accordance with sub-section (1).

(4) Any person who fails to pay the agricultural income-tax in accordance
\v;th this s k i o n or in parnnnct: of a drmaud notico ism& ~xuderyxxkion 30, s b l l
pay simple interest at the rate of fifteen per cent per annun] for eveby month o dakp
or part thereof, an the unpaid balmce of the agricultural income-tax I

tA G r o u ~ 1V-2
j Ex. 51 1-la
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TAMIL NADU QOVERNMENT~GAZEM"?'TEXTRAORDINARY

-.L.
------I--4
- --- -- --..L- - ----. -u---
________ -- A

l'ruvltlecl llrat thc Co~rbrrri~suucr Irrdy r d u c e or tvaivc? tire jnb~castpay-

; ~ b l eby anj. Ibelaun, iC he is sdtidccl t l ~ u tthere was sumuient reason l o ~the
ntm-piiyment of the agriculturbal income-tax i n time.

(5) 11' a l l j ~ ) C ~ I ~ > JEuils

UU to 1 ~ tile
4 ~i~gl.icultuy;~l
~ i ~ c ~ l l l e - t ior~ xany 1,tllbt,
tilereol In akcordanee 1~1ththe giovkions of sub-section (1 ), or sub-sccllon ( 2 ) ,
or fails to pay the 3gricultural income-tax in akco~clnncewith suJub-\(*ct~on( : 3 ) ,
t~:lore the cine date lixcd for filillg tho rcturn, the ssscssing ,autll~rity 11183.
d1l3ect that a sun1 etiud to two per cent ol: such Lax o r ps1.t thereof, as the caso
I1liI>- be, shall be recovered from him by way of pena1t.y for every ~ilollthduring
x~iiichthe ilclault contillues :

l'~-'lovlclctlthat Lel'ore lcvying any MU& pcnalty, the person blinll ljc given
a reasonable opportunity oE being heard :

l'ro~icletl Iurthcr that the Co~nmibsioiier may recluce or \\:llye thu

penaltyi, ~f he is satidied tli;lt thcre was suficient rca3on lor the clel:~yin p i ~ y -
lricnt of thc a g , * i c u l t ~ ~ incolne-tax.
ml ".
S. Sections 18 and 13 of the principal Acl shall be omitted.

I). Ln hcet101131 oT tllc l)r~ilc.ip;llAct, in sub-nection ( 1 ), Ilir figlil-cs " I!) " A 11re1rd))tettt
~11.111 l ~ ooi?iitte~l.

10. Scctic~n,? llie

of ! I principal , k t shall bc o~nitte(l.

11. 111 section 65 of thc principal Act,-

( I ) I'OY 4)-beetion ( I ) , tlic lollowing sub-scctio~~ s11,;111 I)c snl~stitutccl, 63,
ii,!nlcly :-
" ( 1) I\'ot\\ l t ImLandinp ;in)thing contajl~cdi l l t l l i ? b *!et 1)ut sul)jccat f o
fhc lwo\r~~ioa:, OF sul)-rpcttot~ ( S ) , iIIly 1)crso11 \ \ h o 110ldb l ~ c 1n o t csc~cctling
131'1y ;icarcs g ~ o \ \ nu7itli plal~ta!lion crop may ap1)ly to the ~jgriculL\~riil Inco~?lc$-
itlx Ofiiccv for pcrl11is~ionto c.ompound the af;ricultulanl income-tax 1)n)':il)le
l11~11;lnt{ to pijy in llcu tliacot' a 111mpsun), at Clic ~ x t cor rntcs hpcclfjctl ilk
Act. " ;
f'drnt I I nl' tllc Scl~cduleto I l i i ~

(2) sclr-sectioii ( 2 ) s l ~ n l lbc omltted ;

( 3 ) 111 >,ob-sccliou kg), Llie csyrcsion " or thc cxtcnt ol' stiinclnl.cl i~crcs
l~citlby lutn is retlucccl by reason oC p change in tlic crop grown " blli~ll b~
nloittcd ;
(4) in sub-section (10) ,--
( n ) the expression " or the cxteilt of standard acres hclcl by h i ~ ,
has mc.rc;lsetl by rcnGonof a change in the crop grown " shall Be omitkecl ;

(b) espresyion " ol* increased " sliall be omiLtecl.

12. t.llc Scllcdulc to tllL principal Act, the following Schcc1n:e ~11~11
substituted, nnniely :-
" T11E SCIIEDULE
1'ART I.
(Sce seotion 3 . )
Rnlps o f .I y r i c t ~ lIf( T I ~ /I ~ I C O Y ~ I P - I U X .
1. In i l l t t A 3 S r oi' :I ])elwu other tl~an3 c.c~llI[):lny,---
\\'helbe the total apricultnl-ill iucomc clott..r I I L ~ L Nil.
evcced 13s. 22,'00U.
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- - - -- -
TAMIL NADU GOlsER,NMENT GAZETTE EXTftAORDISaARY
-
-7
Whm the total agricultural income exceeds 20 per cent of the amount by
125

Rs. 22,000 but does not exceed Rs.30,000. which the iolal agricultural
income exceeds Rs. 22,000.
i Where the total agricultural income exceeds Rs. 1,600 plus 30 per cent of
Rs. 30,000 but does not exceed Rs. 50,000. the amount by wbich the tabal
agricultural income exceeds
Rs. 30,000.
Where the 1total agicuhwal income exceeds Rs. 7,600 plus 40 per cent of
Rs. 50,000 but does not exceed Rs. 1,00,000. the amount by which the
total agricultural i m m e
exceeds Rs. 50,000.
income cxcecds Rs. 27,600 plus 50 per ant of
Wlzcrc the total agric~~ltural
Ks. 1,00,000. the amount by which the
total agricultural iftcOme
exceeds Rs.1,00,000.

2. I11 the case of a co~llpany,--

A. Whcrc the total agricultural inconle does 45 per cent of the total agicul-
not exceed Rs. 25,000. ~uralincome. 8

B. Where ihe 1otal agicultural income 50 per ccc: of I he to:al agri-

cxcccds Rs. 25,000 but does not exceed cultural itlcomc :
RS.. 1,00,000.

Psovidcd t~latthc agricultural inco~nc-taxpayable sl~a!!not excccd thc aggcgatc

of--
(a) the agricultural income-tax which would have been payable by the
Con~pauyit its total agricultural income had been Rs. 25,000; and
(b) SO pcr ecnt ~f the arnozlnt by which t l ~ ctotal iigricultu rat incomc axceed~
Rs. 25,W.

C. Wllerc the total agricultural 55 per a n t of the total agricultur~l

income exceeds Rs. 1,00,000 income:
but does not cxcecd Rs. 3,00,000.
Provided that the agricultural incometax payable shall not exceed the
aggregate of-
(a) the agricultural income-tax which would have been payable by the
Colnpnny if its total agricuhural income had been Rs. 1,00,000 ; and
(b) 80 per cent of the amount by which the total agricultural income
exceeds Rs. 1,00,000.

D. Where the total agricultural in- 60 per cent of' the total agricultural
come exceeds Rs. 3,00,000but income:
does not exceed Rs. I0,00,000.

Provided that the agriculturnl income-tax payable shall not excecu tltc
aggregate of-
(0)the agricultural income-tax wl~ichwollW have been p:tyahle by tilt
Con~pauyif i ~ storn1 agriculfaral i u b x n ~ cLad been I?.;. l,O,OIRa~
; :ind

(b) SO per ceut of the amount by wbicll the totnl ag~icult~unl iucou:,
exceeds Rs. 3,00,000.
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TAMIL NADU GOVERNMENT GAZE%TEEXTRAORDINARY

- -- --.---.--- --
E. Where the total agricultural incolne 65 per cent of the total agric,lltural
exceeds Rs. 10,00,000. income .
Provided that thc agricultural inco~ne-tax payable sltall not cxcced thc
aggrcgdte of--
(a) the ngricultural income-tax whicli would have becn payable by the
company if its total agl.icultura1 income had been Rs. 10,00,00(i ; and
(b) 80 per cent of the amount by which the total agricultural income
exceeds Rs. 10,00,000.

PART 11.
(See scctions 65 and 65-A.)
Lxtc/2t* Rule per
ucrc.

(1) (2)
RS.

Upto 8 acres .. .. .. .. .. Nil.

9-12 ackcs .. .. .. .. . . .. , . 150
13-25 acres .. .. .. .. .. .. 200
2 6 - 4 0 acrcs .. .. .. .. .. .. 300
41-50 acres .. .. .. .. .. .. 500
Provlded that in thc case of a company, tax shall be levied for tIlc entire
holding at a rnaxi~nurnrate of Rs. 500 pcr acre.".

13. (1) Notwithstanding anything contained in sub-section (6) of sectlon Transitory

65 of the principal Act, where any perlnission has been granted to any person provision
undersub-section(5) of the said section 65 before the date of the
comrucncelncnt of tbis Act, such permission shall be deemed to be of no
effect.
(2) Any sc~ch person may, in respect of any extent of land for which
composition is perm~ssible under sub-section (1) of scction 65 of the principal
Act, as amended by this Act, make a fresh application for composition under
the said sub-section (1).

14. Notwithstandins anything contained in the principal Act, the principal AC

Act as amended by this Act, shall apply to the assessment of the agricultural
income-tax on the total agricultural income of the previous year assessable
during each fillancia1 year commencing on the 1st day of April 1992 and for
the compoundinp of such agricultural income-tax.

15. (I) If any difficulty arises in giling effect to the provisions of the P.? to
principal Act as amended by this Act the State Government may, by order c'fhcultlw
published in the Tamil Nadu Government Gazette, make such provision, not
inconsistent with the provisions of the principal Act, as amended
by this Act. to be necessary or expedient for remowng the difficulty :
Pr~vitl~Li L b t IAC) such order shall be nude &ler t b expiry of n p c ~crJ
i c?f two
yeus ot this Act ill the 7imrnil Nrrh Cov~~rr~niirrr
froit) 1tie d d ~ eof ttie p~~blicxition
Gazetre

5ts;'
 LatestLaws.com
LatestLaws.com
(:!) Every order I , I ~ ~inder
C ( I J bl~all,ia ~ I I I I Q 14t.1 4 ~ ~ L ~qll lh, ., t
b1~b~6wllott
it is made, bc plac ed on tbe tzble 01 the Legls1;itivc A.,sembly ; ~ i l c i 1 1 , btlole IRc
expiry OF tlie sessio;?in wh,ch it is so placed or the next session, the Assembly
mc.kes ally m o d i f i ~ ~ in a n y ~1.~11
tion order or the Assembly dccidcs ?hzt tbe order
shoi.ld not I:e issued, :he orde shall thereafter have effect only in such modified
form or be of no effect, 2s :he c .se may be, so, however, that :Iny s ~ c hrnodifi-
catio11 or annilnlent sh:l[ be w~thout prejl.dice to the validity of anything
pl evio::sly don^ under th I: order.

(Ep order of tlie C(nvcmnr)

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. 134 FAMlL NADU GOVERNMENT GABPI'E EXTRAORDINARY

-- --
-/-
- --b
_ - --
'rho following Act of the f r ~ iNaclu
l Leyi&tive a b l y received tho
1;)1,
merit of the (overnor on $he 12th June 1993 and is hereby p~~hlivhe(l
general information :-

!
t ,I
ACT No. 38 OF' 1992.
1 I

An Act further to antend the T a d Nadw Agricultu~idI m e - t a r Ad, 1951.

BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the .

I

Forty-third Year of the Rep~blicof India as follows :-

I

mart title 1. (1) This Act may be c,aJled the Tamil Nadu AgriculturaR 1ncon;le-tax
I'
and commence- (Amendraent) Act, 1992.
meat.
(2) It &all be deemed to have come into force on the 1st day of April
1992.

beodmernt of 2. I n =tion 2 of the Tamil Nadu Agricultural Income-tax Act, 1955 ~d

d o n 2. (hereinafter referred to as the principd Act), clam (v) ahall be omitted.
Act v of la!
3. In section 17 of the principal Act,-
(1) in sub-section (4),-
( a ) the c x p r d o n 'I and, in the case of a firm,may refuse Ce registrr
it or may cancel it$ registration, if it is already regidered " shall be omitted ;
(b) the proviso shall be omitted ;

( 2 ) for mb-section (5)) the following sub-section shall be substituted,

I
namely :-
& 5 ) Noarvithstanding anything contained in the foregoing sub-scc-
tions whea the messee isl a firm, whether owning the property of its own or
holding the property on behalf of any one of, or all, the partners of the firn
or any other person ; and the total income of the firm has beer1 a s ~ ~ r ~ under
sed
sub-section ( I ) , sub-selltion (3) or mb-sectlop (4), a s the else may be, the
agricultural income-tax sh:lll be payable by the firm itself at the rate or rates

mendm meat d
specified in Part I ofi the Schedule to this Act.".

4. I n section 20 of the principal Act,-

3
section 20.
(1) in sub-section (I), in the proviso, c l a w (a&all be omitted ;
(2) sub-section (2) shall be omitted ;

(3) in sub-sction (3)) the expression " or sub-section ( 2 ) " shall be

omitted.

Substitutioo of 5. For section 27 of the principal Act, the following section shall be subs-
seaion 27. tituted, namely :-

Procedure for allotment of permanent account n1~7nber.- ( I )

if his total agricultural income or the total agricultural incoirle
of an1 other person in respect of which he is assessable under this Act during
m y previous year, exceeded the amount which isr not chargeable to tax under
this Act and every person liable to pay tax in accordance with the provisions
of section 65, shall, within such time and in such manner, as may b, prescribed,
apply to the Agricultural Income-tax Officer for the allotment of a permanent
accnu~~t number and B e Agricultural Income-tax Officer shall allot ao aeeount
sunher to the applicant within such, time aa may be prescribed.
( 2 ) The Agricultural Income-tax Officer may also allot to any other
person, by whom tax is payable, a permanent awount number under this A c t
 LatestLaws.com

135
- b

(3) Where a p:rmanent account number has been allotted to e,ny

person under this Sct, he shall-
(a) quote such number in all hisi returns to, or correspondeace
with. spy AgTiculturd Incometax Authority ;
(b) quote sprch number in dl chalans for the payment of any sum
due under this Act ;
( c ) quote euch n u m h . in all documents pertaining to such trans-
actions ar, may be prescribed' by the Commissioner in the interest of the
revenue and entered into by him ;
( d ) inthwte the A g r i c u l M Income-tax OEcer my 'change in
his addredv~.
(4) When any person t o w h s permanent account number hasl .
be% allotted undq this section disposes of the landed properties or atherwise
becomes not liabler to pay tax under tthi Act, guch pemn may apply to the
Sgrimltur?tl Incometdx Officer to withdraw the permanent &ccounC number
allotted to him.

(5) The Agricultural Income-tax Officer may, on receipt of rn aprpli-

rntion ~lndermb-section (4) or on his own motion, after conducting such
enquiry a s he may deem necesm?y, by order, withdraw the permanent w u n t
numba* allotted to such person from a date to be specified in $he order.
3
6. In section 31 of the principal Acb,- Amendment of '
section 31.

(2) in sub-section ( 6 ) ,- r

(b) the wordsl " any partner of the firm or " shall bc omitted. '
Ti. In section 32 of the principal Act, in sub-section (6),- Amendment d
saction 32.
(1) for the words " of s firm or asqociation of persons " in two places
where they occur, the words " of an association of persons " shall be mbstitu.

(2) the words " any partnm of the firm or " s h d l be omitted.
8. I n section 65 of the principal Act,- Amendment d
section 65.
(1) in snbsection (I), the expremion " but subject to the provisions of
sub-section (3) " shall be omitted ;
(2) sub-section (3) +all be omitted.

(By order of the Governor.)

MD. l'SblA1T1,
~Yecnetaqto Government, Law Depm61ne tt.

I
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LatestLaws.com
 LatestLaws.com

The f~llowingAct of the T2,rnll N ~ d uLc,o~sl~,!iveAsscmbfy recci~cdthe asse:lt

of the Governor oil the i S i h Novcmber 1994 a l ~ dis hereby prtblished for g ~ i ~ i - a 1
infor~narion:-

ACT No. SG OF 1994.

Alf Actfivtht.r to anrel~(ltlri. Tarnil 1'4~:rluAgriaririo.al I~zconte-tax Act, i 955.
BE it enacted by the Legislative Assembly of the State of Tanlil Xadu in the
Forty-fifth Year of the Republic of India as follo\vs :-
1. (I) Tnis Act iuap be callcd the Tamil Nadu A ~icu1ii:ral
I Jnccn;c-tcx (Al;;ecd Sl.oll t i t ? ~tndx
ment) Act, 1993. commence-
ment.
(2) It shall be dee~llcdto have conic into force GII the 1st day of April 1902.

Tamil Nadu 2. In section 5 of the Tamil Nadu Agricult~iralIncoxe-tax Act, 1955,- Amendmeni .
~ c Vt of 19-55. cf scction 5i
(I) in clause (c), after lhc wolds "for .the pui pose of the lanci", the w03d3
from w l ~ i cthe
l ~ aggricultt~r~rsl
ii-conic is derived" shall be added ;
(2) in clause (g),--
(i) for the words "snd of trrrnsporti~~g such crop", tlie words "and of
replanting or transporting such crop" shall be sul;stit~l.ted;
(ij) for the \vords "such cul$ivation and transport or both", tlic words
sIlch ~ ~ ~ l t i v a t ireplaniniion
on, or trr:nsp,portation" shall be substiiuiid ;
(iii) for the first proviso, the following provisc shall be sukstituted, cainely :--
" Provided that in any partic~tlaryear the tot21 replanring expc;nditr:sc skiill
not exceed tile amount necesszry for rcplanti~lg3.33 per cent of the acreage if the
crop is rubber or coffec, 1.66 per cent if tlu: crop is arecanut, 2.5 per cent if the crop
is tea and 10 per cent if the crop is cardamom:" ;

(3) for clause (Ic), tlze following clause shall be substituted, nainely :-
" (k) (i) any interest paid in the previoi~syear on any bori owcd working .
- capital and aciuzlly spent on tiLcland fl-om which the agricultural income is derived ;'
(ii) any interest paid in the previous year on any snlount borrowed and
actually spent on any capital expenditure for the k11efit of the land from which the
agricu~ruril]rncoine is derived :
Provided that the need for borrowing was genuine having due regard to the
assets of the assessee at the time :
Provided further that such borrcwings shnll be fro~n-

( i ) any banking co~npanyto which the Banking Rcgulatio~Act, 1919 (Cen-

tral Act 10 of 19491, applies ;
(ii) any scheduled bank ;
(iii) 311y public fi~lancialinrtit~ltion;

(iv) any Stntc finr,r,cicl corporation cstablishcd under scction 3 or s e c t i o ~ ~

3-A or an institution notified under scction 46 of t l ~ cState Finaiiciel Corposstjons
~ c t 1951
, (Central Act 63 of 1951) ;
(v) any State industxial investment corporation within the nieaning of
:ectjon 617 of the Con,panics Act, 1956 (Ccntral Act I of 1936);
(vi) any otl~erfinancial institution notified in this behalf by the Government
..
....
. ..
In the Tatnil Nadl Govetnlneizt Gctzette. ,
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356 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Esplai~ation.-- For theYpurposes ofthis clause,-

(a) " scheduled b:.-k " means-
(i) the State Bank cf India constituted under the State Bank of I~ldiaAct, 1955
(Central Act 23 of 1955 );
(ii) a subsidiary bank 2s defined in the State Bank of India (Subsidiary
Barks) Act, 1959 (Central Act 38 of 1959);
(iii) a corrsspondillg new bank constituted under section 3 of the Banking
Corrlpanies (Acquisition and Transfer of Undertakings) Act, 1970 (Central Act 5 of
1970); or under section 3 of the BLi!lking Companies (Acquisition and Transfer of
Undertakings) Act, 1980 (Central Act 40 of 1980); or
(iv) any other b3nk bzing a bank included in the Second Schedule:. to the
Reserve Bank of India Act, 1933 (Central Act I1 of 1934),
but does not include a co-oparativt. bank;
(b) "vublic fin?.!~ci;:l institution" shall have the meaning assigned to it in
s@:tiotl 4-A of the Companies Act, 1956 (Central Act 1 of 1956) :

Provided also that any internst paid on any amount borrowed for the payment
of salaries, bonus and advertisements shall not ba allowed for dediiction under this
C~BUSB." ;
(4) for clause (1) including the provisos and the Explanation thereunder, the
following shall bs substituted, namely :-
"(1) any sum paid to an enlployee as bmus for services rendered where such
stern would not have bson payable to him as profit or dividend if it had not been paid
as bonus :
Provided that the bonus is of a reasonable amount with reference to-
(i) the pay of such employee and the conditions of his service ;
(fi) the income from the lznd in the year in questicn; and
(iii) th: general prastice prevalent in similar cases; ";
(5) after c l a ~ s e(o), the following shall b3 inserrea, namely ;-

" ( p ) any sum paid by ti,? assessee as an employer by way 01 contribution to

any provid9ilt fund or superannua!ion fund or gratuity fund or any other fund for
the welfare of employees :
R-' Provided that no deduction sha!l bs made under this section if tt has already bsen
made in the assessment under the Income-tax Act, 1961 (Central Act 43 of 1961), or
is-allowable in assessing the person to tax under that Act.
Explanatioll I.-For the purpose of this sec~ion," paid" means actually paid
.or incurred ascording to the method of ascounting upon the bssis of which agri-
crlltural income is computed under this section; "plant" includes vehicles and scientific
apparatus purchased for the purposz of deriving the agricultural income; ai,d "v ritten
.down value" means-
(i) in the case of assets acquired in the prsvious year, the actual cost t o
the assessee ; and
(ii) in the case of assets acquired before the previous year, the actual c o ~
to the assessee less such sum as may b3 prescribed.
Explcnation Il.-Nothing contained in this section shall b3 deemed to entitle
a person deriving agricultural income to the deduction' of any expenditure laid out
or expended for the cultivation, upkeep or msintenance of immature plants from
F which no agricultural income has been derived during the previous year
A .".
(BJ order of the Governor)
M.MUNIRAMAN, .*.
$
Secretary to Govern~nznt, Law Dzpcrl-tment.
I

PRLNTED AND PUBLISHJ2D BY THE DSKECTOR OF STATIONERY AND:

PRINTING, MADRAS. O N BEHALF OF THE G O V E R N M E N T OF TAMIL NADU. ., *
 LatestLaws.com
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- 56 -
T A W NADU GOVERNMENT GAZETTE EXTRA ( KDINAKS:
22_1_ -- ._---- -- - --_ .- I____-. *-.- ,-
.-

'
BE it enacted by the Lt:gislative Assemkly of ihe State ot Tami I N'LLI,. I 11 1he Folty- I
mkenth Yezr of the Repub!ic cf lndia as f 0110 ws :-
1. (1) This Act may be cllled the Tarlil Nadu Agric~llt~~i
:il lii~ome-tax 9hot-111 1,.

(Amendmeat) Act. 1996. and a

rnrntk'' c I
(2) It shall come into force on such date as tbe State Govc. ni:i. m;ty. I-?
notification, appoint.
Tam 'INadu
Aal $ 0f1955.
2 , In =tion 10 of the Tamil Nadu Ag,ricultural l n ~ o m e - t ~A~cxi ,
(1) in sub-section (z), clause (b) (including the proviso thete~~ndtr)
>hail
19.53,- Amzi4inae~~
o f scctronl <' F
(2) after suk-section (2), the following svbsection shall be adcieti, namely:-
"(3) While computing the amo~lntot agricultural incometax ctt a re1 son on
the total agriculturel income chargeable tor an assessment year, such rerson sluH
be entitled to s deduction, from the pmouut of agricultural income4m (a6
computed before allowing the deduction under this s~~b-section), of an amount
equal t o twenty per cent ot the agglegate of the sums psid towards National Savings
Oertikatc or National Savings Scheme approved by the Government in this behalf ,
subject to such conditions as may be prescribed : I
Provided that the total deduction under;Jhis sub-section shall be limited lo
twelve thoussad n~~ :
Providzd further that nothing contained in this subsect i o ! ~shall be (1 eetned
to entitle a person who is assessed t o incometax under the Incorn--kix Act, 1961
(Central K.* 43 ot 1961) to claim any deduction in respect of any sum r.:ferred to
i- this sebsection, if such claim is an admissible deduction u n d e ~the provia cns
,>t the said Act.-.

(By order of the, Govcrner.)

M . MUNIBA&IAN,
J ~ I ) I P I ~ ! .L ~ H Depnrtrtf~i
S~cretary to GOVCI J

I
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.--

NAD Li GOVERNMENI GAZETTE EX'RAOP,DMARY 57

-- ---
- --- -- -- -- ;--:

In ! 1 A,! u tile Tan111 h r u u -:$;&ti~~ Assembly received & assent of

:he Ciore~nor on t h 29th
~ March 1996 and is hereby published for general information, :-
\
ACT No. 8 OF 1996.

11,1 Act j,tt/ho t~ ( ~ I T I ~ ~ Ithe

U' Tamil Nadu Agricultural Income-Tax Act, 1955.

BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the F O ~ ~ Y -

sevellth Year of the Republic of India as follows :-
I . (1) I ' i ~ i Act
s rnay Re called the Tami lNadu Agricultural Income-tax (Second Short t l t ~ c
Amendr~ient)Act, 1996. and com-
mencement.
(2) It shall be deemed to have come into force on the 1 st day of April, 1995.
2. 111section 5 of the Tamil Nadu Agricultural Income-tax Act, 1955,-
nil Nadu
V of 1955.
Amendment
of section i .
I
(1) in clause (k), in the second proviso, after item (vi), the following item
shall be iqsertrd, namely :-
"(vii) any other source not being a relative of an assessee who is an indivi-
dual :
Provided that the rate of interest on the borrowings from any other source
referred to in t,lis item shall be limited to fifteen per cent.
i
Explanarion.-For the purpose of this item, "relative" means the husband,
wife, brother or sister or any lineal ascendant or descendant ol' the individual.";

I (2) in clause (o), the words "or any contribution made in the previous yea1
to ~ a r d t]le
s Chief Minister's PUUIIC Relief Fund" shall be added at the end.

(By order of the Gaverm.)

M. MUNIRAMAN,
Secretary to Governnlent, Law Deparmntent,
 LatestLaws.com
-- -

?'he Act of the T d l Nadu Legislative Assembly r e c d a assent oj

the Governor on the 29th March 1996 and is hmby published for wmOD.r
:-

1 Am NO.9 OF 1996.

An .4ct fivtlze~.to ~ n z 1? t't: T ~ n fNaQr

j Ayrrils~ltut-rrlI t z c ~ / n z . t ~Act,
l ~ 1955.

Be it enacted by the L2gislative Assembly of t t e State of Talnil Nadu in the

Potty-wenth year of thc Republic of Indid a5 follows :-
1. (I) This Act may be called the T a d Nadu Agricultural Income-tax (Third ~~~m~~~
Amendment) Act, 1996.

W'
(2) It shall come int:, force on such date as the State Government may,
by notification, appoint.
' 2. In the Tamil Nadu Ag*iculturalIncorn:-tsx Act, 1955, io section 5,- AmenchxzM s
scdioss 3.
(1) for clause (f), the following clause shall bc:substituted, namely :-

Cf) (i) in respect of depreciation of building, mschinery, plant or furniture

owned by tlle assessee and used by him for th: p.~:p3se of dxiving the ag!-izllltural
income. a sum equivalent to sach p:rcentage on tha written d ~ w ?value th?reof
i,s map, in iruy c.rsz or class of cses, b: p:escrib>d, and w'azre the building his becn
llewly e;rcted or the machin:ry or pIant newly installed, a fi~rthers 3 - u subjzct to
such conc'.itions, as =a>" be prescribed :
.6.cr-
P1.oiridcd that if the building erectr;~or machinxy or plant installed was n )t
PLLL toiis? ill thz yta: 3f 2 i 2 ~ t,r th: f ~ : t h >si 1.n t3 b: d :d r;t:l uzdzr
i o: iait~llzti3n,
this sub-cla~ueshall be al1ovpedin th: veai iu which such building, rnlc5ia.ry or
pjartt \VLI-, first put to LLs? :
-
I

I'rovid,ed furt,ier t iat t 1e prescribsd particulars have baen duly furnisned :

Provirlec! also that tile ,?;?regate of all sucn dsduction snall, i n no case exceed
t]le original cost o f t ie building, maciliaery, pla.it or furniturs, as the case may be :

Provided also that for the building, maclinery or plant acquired under the
]lire ; , u ~ h a s eagreement, t.ie 1eprsziation irl:luiiag t ae i litial Je2resiation provided
under this sub-clause s la11 i.1 no case sx;esJ tile a uou ~t pxi 1 i,l instal nzilts to the
seller under the hire purchase agreement :

Provided :lso that in t:~: case of assets used partly for agricunura purposes
2nd partly for non-agncultulru purposes, the Agricultural Illcorneta% 0ffi:er may
anon depreciation in proporeion to the use of the asset for agricultural purposes,
as hi. i:lay detey-mine.

Exp1ainiwn.-For the purpose of tlis clause, Ins;.~iiiery,plant or furdture

obtained b y tile assess= alder nirs pur; ~asx;ree,n:: ~ts la11 be lee n: 1 to be a ~ s e t s
owned bg the assessee ;

( i ~ ) , n respect of a rna:~inery 3r pld ~c sp;;~fie.i by t le GovernmJnt by notifi-

cation in the Tamil Nadu G-, rernme.lt Gaz:tte, wlir: I iq 7 VI.:? by t'~::I-;?-:$e: 7.1'
is wholly used by him for trie purpose of derivilg yn;~lrar;r! i . l ; ~ n s ,i,l r;,:jzcE
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K'AMU, NADU GOVERNMENT GAZETTE EX1R

60
--. --- ---
-
.- . -
'i ) l<I) I N l i i t
x r ^ . - - P L U

,11 tne prevlous year, in which thc m a c ~ ~ i r ~ l i>l;t~lt

. ~ 1s lir~.!, # 1 1 1 i m - ~, i 1 .
:Yay ofiilvestlnent alloivance equal to ten per c a t oi'thc n i Lii'rl L , ) ~ I< ) I 1I t l 71 i~ 1-111; 21':
or plant :
Provided tnat the maclli~leryor plant is acqilirztl I I C illy 1)) 11. .i

Provided further that no deduction sl~alibe :~llo.\,ccI! , t i I \I 1,~-, t i

respect of any machinery or plailt iustalled ~n any o!liL~cpr 1 1 ,. , ,I, , i'

- .I
11,

accommodation including any acco~n~nodatio 1 in the t i .it 11 1.c , I i I I I

Provided also tliat i i the machinery or plant i n respec1 oi ,, I t \ L , :LIISI I (

allowance is allowed under trlis sub-clause, i i sold or otl:er.q !.e i I I. I L..' 1:, IhL .I

assessee to ally person at any time hefore t1.e cvpiry of five y c : ~I I ~ , 1 1 1 ~c14il (11
the previous year in which it was b s t put to use, w8,ethcrt1ur111gil,c I I I U 1011 L , I I ~ ~

of agriculturdl operation or after the cessation thcreof, t11c i ~ l ~ e \ ( l ~ : c .,LIIO\I,LIICC

r~t
allowed in respect of such n~achineryor plant shall be treutcli a\ i~iio~llo f t l l ~
assessee for the previous year in wnic 1 suci~1;i i~Iii~lC:ry
01-pla~ltI S 11 1 1 ~ ,1, I \ ,
transferred ." . 01

(a) in cluuse (i), tlle word "aad" oecurri~~g

at t i , ~ ~: 1 1 ~sil.bII
1 1 ' ~o ~ ~ , I I ( c ~ ~

(b) for clause (ii), the following clauses shall be substitutecf. 11:~1:1t'ly
: -

"(ii) in the case of assets acquirctl before tlie previou\ y c ; ~ Liic

~ , ' ~ L L U1 ~ I
cost to the assessee less all depreciations actually allowed to I~imunci cr t !:i\ Act
and L,
IrL
I, (iii) in the case of assets acquired as replacenleltt of thc 01c1 OIIC, tl
5:tlue realised on the sale of the old assets $',all bc dell uctcc' fronl t ' c \ , ~ l 01'
~ cI i ,
.issets acquired .".

(By order of the, <;overnor)

 LatestLaws.com
LatestLaws.com
TAMIL NADU- GOVERNMENT GAZETTE EXTRAORDINARY 63
-
b' The following Act of the Tamil Nadu Legislative Assembly received the assent of the
P? Governor on the 31st May 2000 and is hereby published for general information:-

; ACT NO. 20 OF 2000.

r .I
i
Es 8 .
'

3 An Act further to amend the Tqmil Nadu Agricultural Income-tax Act, 1955.
1 BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-first Year
of the Republic of India as follows:- *
Ir
1. (1) This Act may be called the Tamil Nadu Agricultural Income-tax (Amendment) Act,
2000.
ment.
<
(2) It shall come into force on such date as the State Government may, by notifica-tion,
appoint.
*
!

2. In section 32 of the Tamil Nadu Agricultural Income-tax Act, 1955,- Amendment

of section
( 1 ) in sub-section (4), for the expresslon "by a fee of five per cent of the sum appealed 32.
against, subject to a minimum of five rupees", the expresslon "by such fee as may be
prescr~bed"shall be substituted. :
I
(2) sub-section (5-A) shall be omitted.

(By order of the Governor)

K. PARTHA,SAF.ATHY,
Secretary to Govc?rnment,
Lrrw Dqwrtnient.
 LatestLaws.com

The following Act of the Tamil Nadu L,efislative Assenlbly received the assent of the
Governo~-on the Zlst May 2000 and is hereby published I'or general int'ol.mation

AC'I' No. 21 OF 2000.

.-ill t r c ~ t . f i ~ r . t h ctro. t r t r ~ c ~ r ithe,
tl 7 i 1 1 j i i l Ntrtlrr : I ~ y t . i c ~ r ~ l t ~ t tI. c
r r~l t ~ o ~ r r c ~ , cI'I5.j
. . /-( .tI ~ .~

I31 i t cnactcd by tlic I.cpislat~veAssctiibly of thc Statc o f ~l'ani~l

Nadtl 111 thc k'c;~~.
I:lfiy..t'i~~s~ oftllc
Rcpublic of India as follo~vs:

1 . ( 1 ) This Act may be called the Tamil Nadu Agriculttlral Income-tas (Second Amend- S ~ O I titic
. ~
ment) Act, 2000. and
('o~iinicnce-

( 2 ) It shall be deemed to have come into force on thc 1st d a y of April 1993. IIICIII.

2. In the Schedule to the Tan~ilNadu Agricultural Income-tax Act. 11)95 (hereinafter Ame~]dmcnf

Srhcdulc

"1. In the case of a person ather than a company,- I

i'
Where the total agricultural income does not Nil 4;
exceed Rs.28.000.

Where the total agricultural income exceeds 20 per cent of the amount by which the total
Rs.28.000 but does not exceed Rs.30,000. agricultural income exceeds Ks.28.000.

Where the total agricultural income exceeds Rs,400 plus 30 per cent of the amount by which
Rs.30.000 but does not exceed Rs.50.000. the total agricultural income exceeds
Rs.30.000.

Where the total agricultural income exceeds Rs.6,400 plus 40 per cent of the among by
Rs.50,000 but does not exceed Rs. 1,00.000. which the total agricultural income exceeds
Rs.50,000.

Where the total agriculturaf income exceeds Rs.26.400 plus 50 per cent of the amount by
Rs. 1,00,000. which the total agricultural income exceeds
Rs. 1.00,000",

3. Any agricultural income-tax charged or paid which IS In confirmity with the pravisions Validniion
of the principal Act as amended by section 2 of t h ~ sAct for the period commencing on the 1 st
clay of A p r ~ l1993 and ending with the date of the publications this Act In the Tumil Nlrdlr
Cni~rrnmri~t Gazette shall, for all purposes, be deenied to be and to have always been, valtdly
by charged or paid in accordance with law, as rf the prmcipal Acr as amended by section 2 of
this Act had been in force at all materlal times when such tax was charged or paid and
accordingly all acts, proceedings or things done or raken by any authority officer or person in
connection with the charge or payment of such Agr~culturalIncome-tax shall, for aH purposes.
be deemed to be, and to have always been done or taken in accordance with law.

. (By order of the Ciove~nor)

1
K: PARTHASARATHY,
Sccretrrr~.lo Govcv-nwerrr,
Lui11 D ~ ~ ] ~ c i r t ~ ~ r e u l .
(DTP)IV-2 Ex. (359) .--5
1
 LatestLaws.com
LatestLaws.com

ACT No. 12 OF 2004.

An Act to repeal the Tamil Nadu Agricultural Income-tax Act, 1955.
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-fifth
Year of the Republic of lndja as follows:-

Short title 1. (1) This Act may be called the Tamil Nadu Agricultural Income-tax (Repeal)
and Act, 2004.
commence-
ment. (2) It shall be deemed to have come into force on the 1st day of April 2004.
~ g ~ eand
al 2. (1) The Tamil Nadu Agricultural Income-tax Act. 1955 (hereinafter referred to Tamil N a d u b
Saving. as the repealed Act) is hereby repealed: V of 1955 '
I
Provided that such repeal shall not- 1
(a) affect anything done or any offence committed, or any fine or penalty
incurred or any proceeding begun before the commencement of this Act; or
(b) revive anything not in force or existing at the time at which the repeal takes
effect; or
(c) affect the previous operation of the repealed Act or anything duly done
or suffered thereunder; or
(d) affect any right, privilege, obligation or liability acquired, accrued or
incurred under the repealed Act; or
(e) affect any fine, penalty, forfeiture or punishment incurred in respect of
any offence committed against the repealed Act; or
(0 affect any investigation, legal proceeding or remedy in respect of any
such right, privilege, o~ligation, liability, fine, penalty, forfeiture or punishment as
aforesaid; and any such investigation, legal proceeding or remedy may be instituted,
continued or enforced, and any such fine, penalty, forfeiture or punishment may be
imposed, as if this Act had not been passed.
(2) Notwithstanding such repeal-
(a) any agricultural income-tax chargeable or leviable under the repealed Act
and the rules made thereunder, for the period prior to the commencement of this Act, shall
be charged or levied and recovered in the manner provided under the repealed Act and the
rules made thereunder;
(6) any application, appeal, revision or other proceeding pending before any
authority or officer under the repealed Act on the date of conlmencement of this Act,
shall stand transferred to such authority or officer as the Government may, by
notification, appoint for the exercise of the powers and duties under the repealed Act
. and on such appointment they shall exercise all powers and duties of the authority or
officer under the repealed Act, as the case may be;
(c) any appeal preferred and pending before the Appellate Tribunal appointed
under the repealed Act, on the date of commencement of this Act, shall be heard and
disposed of by such Appellate Tribunal as if this Act had not been passed;
 LatestLaws.com
LatestLaws.com

(d) any order passed by any authority or officer under the repealed Act during
the period between the date cf commencement of this Act and the date of publication of
this Act shall be deemed to have been valiaiy passed in accordance with the provisions of
the repealed Act as if this Act had not been passed.