JANARDHANA R P Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner, R. P. Janardhana, is the son of late A. T. Parthasarathiah. THE said Parthasarathiah was an assessee under the Mysore Agrl. IT Act, 1957. He died on October 4, 1957. On November 28, 1968, a notice was issued by the second respondent to the petitioner under the Mysore Land Revenue Act stating that a sum of Rs. 11,206.73 is in arrears as agricultural income-tax and unless the said amount is paid, coercive steps would be taken to recover that amount.

(2.) THIS writ petition is directed against the said notice. The amount demanded as arrears of tax under the impugned notice represents the tax assessed on the petitioner's father under the Mysore Agrl. IT Act, 1957.

(3.) FOR the above reasons, this writ petition succeeds and the impugned notice dated November 28, 1968, is hereby quashed. No costs.