MURGEPPA RUDRAPPA GUGWAD Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THIS writ petition is directed against a notice of demand of agricultural income-tax issued to two brothers who constitute members of a joint Hindu family. It is not disputed that one of them had submitted the return as the "karta" of the Hindu undivided family.

(2.) FOR the assessment year 1962-63, the petitioners were served with the notice of demand, annexure "B". The case of the petitioners is that before issuing such a notice of demand, they were not served with a notice of the assessment as required by section 31 of the Mysore Agricultural Income-tax Act, 1957, hereinafter referred to as the "Act" and also that an opportunity contemplated under section 19(4) of the Act had not been afforded to them before making the assessment in question. Under section 19(4) of the Act, before making a best of show cause as to why he should not be assessed in accordance with that provision, and it is not disputed before us that such an opportunity was not afforded to the assessee. But Sri Rajasekharamurthy, the learned counsel appearing on behalf of the revenue, submits that after the return was filed, an opportunity as the one contemplated under section 19(2) was afforded to the petitioners and the assessment in question had been made under section 19(3) of the Act. Sri Srinivasa Iyer, the learned counsel appearing in support of the writ petition, submits that it is really an assessment made under section 19(4) of the Act, without complying with the requirements of that sub-section. Section 19(4) of the Act requires the assessing authority to issue a proposition notice and call upon the assessee to explain or show cause against an assessment sought to be made on that basis. Sri Rajasekharamurthy was unable to point out that such an opportunity was in fact afforded to the petitioners. This being the position, both the assessment and the subsequent notice of demand cannot be supported. They are accordingly quashed. The assessing authority is, however, at liberty to proceed with the assessment in accordance with law. In the circumstances of the case, we make no order as to costs.