JUDGMENT S. Rajendra Babu, J.—The petitioners are assessee under the Karnataka Agricultural Income Tax Act, 1957 (for short "the Act"). They have challenged the constitutional validity of rule 9(c) of the Karnataka Agricultural Income Tax Rules, 1957 (for short "the Rules"), as being ultra vires sections 3 and 7 of the Act and also the assessment and demand notices dated May 22, 1981 for the assessment years 1979-80 and 1980-81, vide annexures "F" and "H". 2. The contentions raised in all these petitions are identical with those raised in Writ Petitions Nos. 11507 and 11508 of 1981 E.M.V. Muthappan Vs. Agricultural Income Tax Officer and Another, ILR (1989) KAR 3517 and they were disposed of by this court on September 1, 1989. 3. Following the said decision and for the reasons stated therein, these writ petitions are partly allowed, the assessments are quashed is so far as they relate to the inclusion of the income as back pool payment by the Coffee Board and remand the matter to redo the assessments in the light of the aforesaid decision in W. P. No. 11507 of 1981 (see E.M.V. Muthappan Vs. Agricultural Income Tax Officer and Another, ILR (1989) KAR 3517 and connected matters, and in accordance with law. Except to the extent indicated above, the assessment orders remain undisturbed. These writ petitions are dismissed in so far as they relate to the constitutional validity of rule 9(c) of the Rules. Rule made absolute accordingly.