Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Madras Plantations Agricultural Income-Tax (Amendment) Act, 1957 09 of 1957 [13 September 1957] CONTENTS 1. Short title and commencement 2. Section 2 Madras Plantations Agricultural Income-Tax (Amendment) Act, 1957 09 of 1957 [13 September 1957] PREAMBLE An Act further to amend the Madras Plantations Agricultural Income-tax Act, 1955. Whereas it is expedient further to amend the Madras Plantations Agricultural Income-tax Act, 1955 (Madras Act V of 1955), for the purposes hereinafter appearing; Be it enacted in the Eighth Year of the Republic of India as follows:-- 1. For Statement of Objects and Reasons, see Fort St. George Gazette, Part IV-A, Extra-ordinary, dated the 20th July 1957, pages 24-25. 1. Short title and commencement :- (1) This Act may be called the Madras Plantations Agricultural Income-tax (Amendment) Act, 1957. (2) It shall be deemed to have come into force on the 1st day of April 1957. 2. Section 2 :- (1) [The amendment made by sub-section (1) of section 2 has been carried out in the principal Act (Madras Act V of 1955)]. (2) Any assessment completed before this Act is published in the Fort St. George Gazette may be reopened and assessment made at the rates applicable to such a case under the Madras Plantations Agricultural Income-tax Act, 1955 (Madras Act V of 1955), as amended by this Act.