N K GANAPAIAH Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner is an assessee under the Mysore Agricultural Income- Tax Act, 1957, hereinafter called the Act. For the assessment year 1967-68, the respondent made an order of assessment on the petitioner on 11-3-1968. While determining the taxable income for the assessment year, certain depreciation allowances on the assets of the petitioner were allowed. THE said order of assessment was rectified by the respondent in exercise of the powers vested under S.37 of the Act by his order dt. 28-5-1971. THE said order has been challenged in this writ petition on several grounds. One of the grounds was that the petitioner was not afforded an opportunity of being heard before making an order of rectification. THE second ground was that the view of the law taken by the respondent with regard to the allowance of initial depreciation is patently erroneous. THE respondent has filed a counter-affidavit in which it is stated that a notice was issued to the petitioner to appear on 10-2-1971 in response to which the petitioner sent a letter requesting for time by 15 days as he had to consult his Accountants and that the petitioner did not appear thereafter before the respondent.

(2.) NO fresh date of hearing was fixed by the respondent for the petitioner to appear after the expiry of 15 days. The respondent straightaway made the order of rectification on 28-5-1971. The petitioner is not correct in stating in his affidavit that the order of rectification impugned was made without notice; but it was the duty of the respondent to fix a fresh date for hearing and call upon the petitioner to appear on the said date. The petitioner could not have appeared on a future date unless a date was fixed for that purpose. Further, the notice that was issued in the instant case lacks the essential particulars of the alleged error. The Assessee must be put on notice of the case he has to meet. Without notice of the case of the Department, how can the Assessee meet the case? The notice dt. 18-1-1971 reads thus: