( 1 ) PETITIONER in WP No. 13394 and 13635 - 36/2000 is questioning the retrospective amendment to Section 15 of the Karnataka agricultural Income Tax Act (for short the Act) with a further prayer for declaration that the said amendment is prospective in character. Petitioner is also seeking for quashing of assessment orders in terms of Annexures-A, D and E. Petitioner is an sssessee in terms of the agricultural Income Tax Act. Returns were filed by the petitioner. Assessments have been made by the second respondent. The loss determined in the assessment have been allowed to be carried forward in terms of Section 15 of the Act Section 15 was amended by the Karnataka Taxation Laws (amendment) Act, 1990 retrospectively w. e. f. 1-4-1987. Petitioner filed the annual returns for the assessment year 1995-96 claiming total loss of Rs. 11,78,901. 92 which includes depreciation amount of Rs. 1,59,146/ -. The assessing authority allowed the assessee to carry forward the loss to the extent of Rs. 1,59,146a as depreciation for subsequent year. The Assessing Authority did not allow the petitioner to carry forward the loss to the extent of Rs. 10,19,755. 82 in terms of the amendme