High Courts05 Nov 1976

P.K. Syam Vs State of Assam and Others

Gauhati High Court · (1978) 112 ITR 447

Assam Agricultural Income Tax Act, 1939 — Section 2, 20(4), 21, 8Assam Agricultural Income Tax Rules, 1939 — Rule 5Constitution of India, 1950 — Article 366