Govinda Bhat, J.
1. These are two revision petitions preferred by two assesses who are brother under section 55 of the Mysore Agricultural Income-tax Act, 1957, hereinafter called 'the Act'. The short question that arise in both these revision petitions is whether the provisions of section 12(e) and (g) read wiith section 3(2) of the Act are applicable in the matter of assessment to super-tax under Chapter VII-A of the Act.
2. The assessments relate to the assessment year 1966-67. The petitioners claimed rebate of income-tax as well as super-tax on the life insurance premia paid and donations made under section 3(2) read with section 12(e) and (g) of the Act. They were allowed rebate of income-tax but such rebate was disallowed on the super-tax.
3. Section 53A levies an additional tax referred to as super-tax on the total agricultural income of the previous year of any person at the rate or rates laid down in Part I-A of the Schedule of the Act. Section 53B states that the total agricultural income of any person for the purpose so the levy of super-tax shall be the total agricultural income determined and assessed to agricultural income-tax under section 3. Section 53C, which is the material provision, reads thus :
'53C. Application of Act to super-tax. - All provisions of this Act relating to the charge, assessment. collection and recovery of agricultural income-tax expect those contained in sub-section (1) of section 3, shall apply so far as may be, to the charge, assessment, collection and recovery of super-tax.'
4. From the language of section 53C, it, is, clear that all the provisions of the Act, except sub-section (1) of section 3, have been expressly made applicable to the assessment of super-tax. The language of the section leaves no scope for any argument that rebate under section 3(2) is not allowable on super-tax.
5. Section 12 provides for exemption from assessment of income-tax; clause (e) provides for exemption of any sum paid by an assessee to effect an insurance on his life or on the life of his wife, etc., and clause (g) exempts any sums paid by the assessee as donations to any institution or fund which is established for charitable purpose and is approved by the State Government for the purposes of the section. Sub-section (2) of section 3 provides for grant of rebate on the sums exempted from agricultural income-tax. The provisions relating to exemption and grant of rebate on the sums exempted are clearly provisions relating to assessment. Therefore, it is abundantly clear that the provision of section 3(2) and section 12 of the Act apply to the assessment of super-tax under Chapter VII-A. The view taken by the Tribunal, in our opinion, is clearly erroneous and cannot be supported.
6. In the result, we allow these revision petitions, reverse the decision of the Tribunal and hold that the petitioners were entitled to rebate of super-tax on the life insurance premia paid and donations made to approved institutions. The assessing authority is dusted to amend the assessment orders in accordance with our order.
7. The petitioners are entitled to their costs. Advocate's fee Rs. 100, one set.