Hyderabad Agricultural Income Tax (Bombay Repeal) Act, 1958
The Hyderabad Agricultural Income Tax (Bombay Repeal) Act, 1958
Bombay Act No. 72 of 1958
[Dated 6th October, 1958]
For Statement of Objects and Reasons, see Bombay Government Gazette, 1958, Part V, page 360.
An Act to repeal the Hyderabad Agricultural Income Tax Act, 1959.
Whereas, it is expedient to repeal the Hyderabad Agricultural Income Tax Act, 1950; It is hereby enacted in the Ninth Year of the Republic of India as follows :-
1. Short title. - This Act may be called the Hyderabad Agricultural Income Tax (Bombay Repeal) Act, 1958.
2. Repeal of Hyderabad Act XIII of 1950. - The Hyderabad Agricultural Income Tax Act, 1950 (hereinafter referred to as "the said Act") is hereby repealed.
3. Savings. - (1) Notwithstanding the repeal of the said Act, that Act and the rules and orders made thereunder or in pursuance thereof shall continue to have effect for the purposes of the levy, assessment (including re-assessment) and collection or refund of agricultural income-tax, or for the purposes of any penalty or any other payment under the said Act in respect of the previous year (in relation to the assessment of the financial year ending on the 31st day of March, 1958) or any period prior thereto, and for any other purpose connected with or incidental to any of the purposes aforesaid. Without prejudice to the provisions contained in sub-section (1) and subject thereto, section 7 of the Bombay General Clauses Act, 1904, shall apply in relation to the repeal of the said Act, as if that Act were an enactment repealed by a Bombay Act.
4. Removal of difficulties. - If any difficulty arises in giving effect to the provisions of this Act, the State Government may by order published in the Official Gazette, make such provision or give such direction as appears to it to be necessary for removing the difficulty.