M P LAXMAN Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) IN this petition under article 226 of the Constitution, the petitioner has challenged the constitutional validity of section 18(2A)(b) of the Karnataka Agriculturala INcome-tax Act of 1957 (Karnataka Act No. 22 of 1957) (the Act), and order No. GIR No. 92/79-80 dated December 19, 1981 (Annexure-A), made by the Agricultural INcome-tax Officer thereunder.

(2.) FOR the assessment year 1979-80, the petitioner filed his return under section 18 of the Act before the Agricultural Income-tax Officer disclosing taxable income for the said year along with the treasury receipt for having paid a sum of Rs. 5,532 being the taxes due thereon to the State. On September 20, 1980, the Agricultural Income-tax Officer completed the assessment for the aforesaid year in which he held that the petitioner was liable to pay a sum of Rs. 21,411 as taxes.

(3.) THE respondents have resisted the petition.