The material portion of sub section (2A) ran as follows: "(2A) Where the computation of the income derived from tea has not been completed for the purposes of assessment of income tax under the Income tax Act, 1961, or where such computation has been completed but the 977 assessment under the Income tax Act, 1961, has been annulled or set aside under that Act and no order of assessment under Section 25 has been made within six years from the end of the year in which the agricultural income was first assessable, the Agricultural Income tax Officer shall, notwithstanding anything to the contrary contained in this Act, assess the agricultural income derived from tea in such manner and within such period as may be prescribed and shall determine the sum payable by the assessee on the basis of such assessment: X X X X X" In the State of Kerala, agricultural income tax was sought to be imposed by the Agricultural Income tax Act, 1950 passed by the Legislature of the State of Kerala.