GANAPATHI SUBBARAYA HEGDE Vs. STATE OF MYSORE

JUDGEMENT

(1.) THESE writ petitions preferred by a common assessee under the Mysore Agricultural Income-tax Act, 1957, hereinafter called "the Act", are directed against three orders of rectification made under section 37 in respect of the assessment years 1964-65, 1965-66 and 1966-67.

(2.) THE first petitioner, Ganapathy Subbaraya Hegde, is the elder brother of the third respondent Narayana Subbaraya Hegde. After the Act came into force, the petitioner as well as the third respondent were assessed separately and they were treated as two separate Hindu undivided families. Two assessments were made on the petitioner as well as the third respondent for the assessment years 1964-65, 1965-66 and 1966-67.

(3.) THE notice referred to earlier stated that the Agricultural Income-tax Officer came to know that the petitioner and the third respondent were undivided and that they became partitioned only in the year 1966 when they produced the partition deed in the assessment proceedings for the year 1967-68. THE second respondent is not entitled to look into the records of the proceedings for the year 1967-68 for the purpose of invoking his jurisdiction under section 37 of the Act. THE second respondent does not state either in his notice or in the impugned orders that there was any mistake apparent on the record of the assessment proceedings for the three assessment years in question. THErefore, the second respondent has acted illegally in the exercise of his jurisdiction under section 37 of the Act and, consequently, the impugned orders of rectification cannot be sustained.