State Of Uttar Pradesh And Ors. vs Srinarayan on 22 February, 1965
13. It has been held by this court in Collector of Sultanpur v. Raja Jagdish Prasad Singh that the provisions of section 6(d) of the Act would apply to arrears on account of agricultural income-tax assessed in 1360 F. on the basis of agricultural income during the year 1359 F. and that the provisions of rule 8-A are mandatory.