GOPALKRISHNA G M Vs. WEALTH TAX OFFICER

JUDGEMENT

(1.) THESE petitions raise common questions of law and hence they could be conveniently dealt with in one judgment. The petitioner in W. Ps. Nos. 243 and 256 of 1959 (common petitioner) is the son of the petitioner in W. P. No. 1166/60. They are coffee planters in Coorg District. The WTO, Mysore Circle, Mysore, has assessed the petitioner in W. Ps. Nos. 243 and 256 of 1959 for the asst. yrs. 1957-58 and 1958-59 as per his order dt. January 28, 1959. For the asst. yr. 1957-58, the net wealth of that petitioner as on 31st March, 1957, was determined at Rs. 4,79,657 and a tax of Rs. 1,398.29 was levied. For the asst. yr. 1958-59, his net wealth as on 31st March, 1958, was determined at Rs. 4,25,303 and a tax of Rs. 1,126.52 was levied. He was served with a notice of demand on 7th Feb., 1959, requiring him to pay the tax demanded on or before the dates specified therein. He has paid on February 11, 1959, the taxes demanded. THESE assessments are the subject-matters of challenge in W. Ps. Nos. 243 and 256 of 1959. W. P. No. 243/59 relates to the asst. yr. 1957-58 and W. P. No. 256 of 1959 relates to the asst. yr. 1958-59. In these petitions (W. Ps. Nos. 243 and 256 of 1959), the petitioner therein prays for the issue of writs of certiorari or any other appropriate writs, orders or directions calling for the records of the proceedings in the case, i.e., the Wealth-tax Assessment No. 2/g/57-58 dt. January 28, 1959, and quashing the same or to direct the respondent to redetermine his "net wealth" in the relevant years after excluding from consideration the "points" declared in favour of him by the Coffee Board. The WTO, Coorg Circle (respondent), has taken steps to determine the net wealth of the petitioner in W. P. No. 1166/60 for the asst. yrs. 1959-60 and 1960-61. He had already been assessed for the asst. yrs. 1957-58 and 1958-59. He had preferred appeals under the WT Act (to be referred to as the Act hereinafter) in respect of those assessments. The petitioner therein prays for the issue of a writ of prohibition or any other appropriate writ, order or direction prohibiting the respondent from taking into consideration the "points" declared in his favour by the Coffee Board in computing his "net wealth". In computing "net wealth" of the petitioners, the WTO has taken into consideration the "points" declared in their favour by the Coffee Board. As mentioned earlier the petitioners in these petitions are coffee planters. They are the registered owners under the Coffee Act, 1942 (Central Act No. 7 of 1942) of coffee estates. The Coffee Act compels every registered owner to deliver his entire surplus produce to the Coffee Board. Sec. 25(1) of the Coffee Act prescribes :