Answer: K N Raj Committee
Notes: The Raj Committee was the committee that recommended a progressive Agricultural Holding Tax (AHT) in 1972. The committee was appointed by the central government in February 1972 to examine the taxation of agricultural wealth and income. The committee was chaired by Dr. K.N. Raj. The Raj Committee recommended that the AHT be imposed on all land holders with a net rateable value of Rs. 600 and above. For all farm business incomes below Rs. 600, the committee recommended a uniform AHT of Re. 1 per holding. The committee's report was submitted in October 1972.
