G MGOPALKRISHNA Vs. WEALTH TAX OFFICER MYSORE

JUDGEMENT

(1.) These petitions raise common questions of law and hence they could be conveniently deal with in one judgment.

(2.) The petitioner in W. Ps. Nos. 243 and 256 of 1959 (common petitioner) is the son of the petitioner in W. P. No. 166/60. They are coffee planters in Coorg District. The Wealth-tax Officer, Mysore, has assessed the petitioner in W. Ps. Nos. 243 and 256 of 1959 for the assessment years 1957-58 and 1958-59 as per his order dated January 28, 1959. For the assessment year 1957-58, the net wealth of that petitioner as on March 31, 1957, was determined at Rs. 4,79,657 and a tax of Rs, 1,389.29 was levied. For the assessment year 1958-59, his net wealth as on March 31, 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 February 7, 1959, requiring him to pay the tax demanded on or before the dated 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 assessment year 1957-58 and W. P. No. 256 of 1959 relates to the assessment year 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 dated 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 or him by the Coffee Board.

(3.) The Wealth-tax Officer, Coorg Circle (respondent), has taken steps to determine the net wealth of the petitioner in W. P. No. 1166/60 for the assessment years 1959-60 and 1960-61. He had preferred appeals under the Wealth-tax 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".