GOVINDA BHAT, J. ( 1 ) THESE are two revision petitions preferred by two assessees who are brothers, under S. 55 of the Mysore Agricultural Income-tax Act, 1957, hereinafter called the Act. The short question that arises in both these revision petitions is whether the provisions of S. 12 (e) and (g) read with s. 3 (2) of the Act are applicable in the matter of assessment to supertax under Chapter VII-A of the Act. ( 2 ) THE assessments relate to the assessment year 1and66-67. The petitioners claimed rebate of income-tax as well as super-tax on the life insurance premia paid and donations made, under S. 3 (2) read with s. 12 (e) and (g) of the Act. They were allowed rebate of income-tax but such rebate was disallowed on the super-tax. ( 3 ) S. 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. S. 53b states that the total agricultural income, of any person for the purposes of the levy of super-tax shall be the total agricultural income determined and assessed to agricultural income-tax under S. 3. S. 53c reads thus:"53c. Application of Act to super-tax.-All the provisions of this act relating to the charge, assessment, collection and recovery of agricultural income-tax, except those contained in sub-sec. (1) of s. 3, shall apply so far as may be, to the charge, assessment, collection and recovery of super-tax. " ( 4 ) FROM the language of S. 53c, it is clear that all the provisions of the Act except sub-sec. (1) of S. 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 S. 3 (2) is not allowable on super-tax. ( 5 ) S. 12 provides for exemption from assessment of income-tax; caluse (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 purpose of the section. Sub-sec. , 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 purpose of the section. Sub-sec. (2) of S. 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 provisions of S. 3 (2) and S. 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 directed 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. --- *** --- .