Tirath S. Thakur, J.—Assessment proceedings for asst. yrs. 1977-78, 1978-79, 1979-80 and 1980-81 were completed by the Agrl. ITO, Chickmagalur by four different orders passed by him. Suo motu revisional proceedings against the said orders were then initiated by the Dy. Commr. of Commercial Taxes (A), Mysore culminating in orders that came under challenge in four different appeals filed before the Karnataka Appellate Tribunal, Bangalore. The challenge inter alia was founded on the plea that the Dy. Commr. had no power or authority to revise the assessment orders, in the light of the provisions of the Karnataka Agrl. IT (Amendment) Act, 1983, which conferred such powers only in respect of assessments made upto the year ending 31st of March, 1982. The Tribunal found favour with this argument and by a common order dt. 7th June, 1985 set aside the orders passed by the Dy. Commr., holding the same to be without jurisdiction. While the position stood thus Karnataka Agrl. IT (Amendment) Act, 1985, (Karnataka Act 23 of 1985) amended s. 35 in the Principal Act and inter alia introduced with retrospective effect an explanation which reads as follows :

"Explanation : For the removal of dou