MALLAPPA KALLAPPA Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) These writ petitions relate to the assessment years 1966-67 and 1967-68- The petitioner was served with a proposition notice under S.19(4) read with S.36 of the Mysore Agricultural Income-tax Act, 1957 (hereinafter called the 'Act'). That proposition notice is dated 17-4-1971 and required the petitioner to prefer his objections, if any, by 22-4-1971. But notices were served on 24-4-71. Therefore, the respondent Agricultural Income Tax Officer issued a second notice dated 12-5-1971 calling upon the assessee to file his objections, if any, within ten days from the date of receipt of the said notice. In response to the said notice, one Sri V. M. Joshi, Advocate submitted his written objections under letter dated 25-5-1971. After receipt of the objections the respondent did not post the case for hearing with regard to the objections raised by the assessee, but straightaway passed two orders on 17-8-1971 determining the total income of the assessee on which he levied the tax.

(2.) The short question raised in these writ petitions is that the petitioner was not afforded an opportunity of being heard as required under the second proviso to sub.-sec. (4) of S.19 of the Act. It is clear from the perusal of the notice dated 12-5-1971 that the respondent had merely directed the assessee to prefer his objections, if any, to the proposition notice, but did not fix any date of hearing. In that view the order of assessment impugned in these writ petitions cannot be sustained.

(3.) Accordingly, we allow these writ petitions, quash the impugned orders of assessment dated 17-8-1971 for the assessment years 1966-67 and 1967- 68 reserving liberty to the respondent to proceed with thie hearing of the objections of the assessee after fixing a date of hearing in accordance with law. It is ordered accordingly. No costs.