The Agricultural Income Tax (Second) Amendment) Act, 1971[1] Complete Act - Bare Act

Act 22 of 1971 THE AGRICULTURAL INCOME -TAX (SECOND) AMENDMENT) ACT, 1971[1]

An Act further to amend the Agricultural Income Tax Act, 1950

Preamble. "€

WHEREAS it is expedient further to amend the Agricultural Income-tax Act, 1950, for the purposes hereinafter appearing;

Be it enacted in the Twenty-second Year of the Republic of India as follows: "€

1. Short title. "€This Act may be called the Agricultural Income-tax (Second Amendment) Act, 1971.

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

(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;

(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 "€";

(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."

3. Amendment of section 61. "€In section 61 of the principal Act, "€

(a) in sub-section (1), after the words "an income-tax practitioner", the words "or a sales tax practitioner shall be inserted;

(b) in sub-section (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).