The Agricultural Income-tax (Amendment) Act, 1971

Short title and commencement.–(1) This Act may be called the Agricultural Income-tax (Amendment) Act, 1971.

1. (2) Section 2 shall be deemed to have come into force on the 1 st day of April, 1962, and the remaining provisions of this Act shall be deemed to have come into force on the 9 th day of March, 1971.

Amendment of section 16.–In section 16 of the Agricultural Income-tax Act 1950 (XXII of 1950) (hereinafter referred to as the principal Act), –

1. (a) in sub-section (1), for the words “who is or has been a Judicial Officer”, the words “who is, or has been, or is qualified to be appointed as, a Judicial Officer” shall be substituted;
2. (b) in sub-section (3), in clause (a), for the opening paragraph, the following paragraph shall be substituted, namely: – “Subject, to the provisions of sub-sections (3A), (3B), (3C) and (3D), the functions of the Appellate Tribunal may be performed–”;
3. (c) after sub-section (3), the following sub-section shall be inserted, namely: – “(3A) Any member who has previously dealt with any case coming up before the Appellate Tribunal in any other capacity or is personally interested in any case coming up before the Appellate Tribunal, shall be disqualified to hear that case. (3B) Where any member of the Appellate Tribunal is disqualified under sub-section (3A) to hear any case coming up before the Tribunal and the remaining members are divided in their opinion on any point connected with that case, the Government may appoint a person qualified to be appointed as a member of the Appellate Tribunal as an additional member of the Tribunal and, thereupon, that point shall be referred for decision to a Bench consisting of the members who are not disqualified and such additional member. (3C) If two members of the Appellate Tribunal are disqualified under sub-section (3A) to hear any case coming up before the Tribunal, the Government may appoint a person qualified to be appointed as a member of the Appellate Tribunal as an additional member of the Tribunal and, there upon, a Bench consisting of the members who is not disqualified and such additional member may dispose of that case. (3D) Where any case is heard by a Bench referred to in sub-section (3C) and the members are divided in their opinion on any point, the Government may appoint a person qualified to be appointed as a member of the Appellate Tribunal as a second additional member of the Tribunal and, thereupon, that point shall be referred for decision to a Bench consisting of the member who is not disqualified under sub-section (3A), the additional member appointed under sub-section (3C) and the second additional member appointed under this sub-section. (3E) An additional member appointed under sub-section (3B) or sub-section (3C) or a second additional member appointed under sub-section (3D) shall cease to hold office on the disposal of the case for which he was appointed.”

Amendment of section 61.–In section 61 of the principal Act, –

1. (a) in sub-section (1), after the words “an income-tax practitioner”, the words “or a sales tax practitioner shall be inserted;
2. (b) in sub-section

1. (2) after clause (iv), the following clause shall be inserted, namely: – “(v) ‘sales tax practitioner’ means any person possessing the qualifications prescribed for a sales tax practitioner under the Kerala General Sales tax Act, 1963 (15 of 1963).”

Amendment of section 25.–In the principal Act, in the proviso to sub-section

1. (1) of section 25, for the words “Appellate Assistant Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.

Amendment of section 27.–In the principal Act, in sub-section 27, for the words “Appellate Assistant commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.

Amendment of section 29.–In the principal Act, in section 29, wherever the words “Appellate Assistant Commissioner” occur the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.

Amendment of section 43.–In the principal Act, in the Explanation after sub-section

1. (7) of section 43, for the words and symbol “Appellate Assistant Commissioner, the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.

Amendment of section 72.–In the principal Act, in section 72,–

1. (a) . in sub-section

1. (1) for the words “Appellate Assistant Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (b) . in sub-section (6), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (c) . in sub-section (8), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (d) . in sub section (9), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” wherever they occur, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (e) . in sub-section
2. (10) for the words “Appellate Assistant Commissioner or Deputy Commissioner” wherever they occur the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (f) . in sub-section (11), for the words “Appellate Assistant Commissioner or the Deputy commissioner”, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (g) . in sub-section
3. (12) for the words “Appellate Assistant Commissioner or the Deputy Commissioner”, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (h) . in sub-section (13), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” wherever they occur, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
     • (i) . in sub-section (14), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (j) . in sub-section (15), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (k) . in the proviso to sub-section (16), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.

Amendment of section 74.–In the principal Act, in section 74,–

1. (a) . in clause
2. (a) of sub-section (1), for the words “an Appellate Assistant Commissioner or Deputy Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted;
3. (b) . in sub-section (4), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” wherever they occur, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
4. (c) . in clause
5. (a) of sub-section (8), for the words “the Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted.

Amendment of section 75.–In the principal Act, in section 75,--

1. (a) . in sub-section (1), for the words “an Appellate Assistant Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted;
2. (b) . in clause
3. (a) of sub-section (2), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.

Amendment of section 76.–In the principal Act, in section 76,--

1. (a) . in sub-section (1), for the words “an Appellate Assistant Commissioner or Deputy Commissioner” the words and brackets “a Deputy Commissioner (Appeals)” shall be substituted;
2. (b) . in sub-clause
3. (b) of sub-section (2), for the words “the Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted.

Amendment of section 78A.–In the principal Act, in clause

1. (a) of section 78A for the words “Appellate Assistant Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.

Amendment of section 79.–In the principal Act, in section 79,–

1. (a) . in sub-section (1), for the words “the Appellate Assistant Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted;
2. (b) . in sub-section (5), for the words “the Appellate Assistant Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted.

Amendment of section 96.–In the principal Act, in section 96 for the words “to another Appellate Assistant Commissioner or a Deputy Commissioner” the words and brackets “to another Deputy Commissioner (Appeals)” and for the words “to the Appellate Assistant Commissioners” the words “to the Deputy Commissioner (Appeals)” shall respectively be substituted.