INCOME TAX OFFICER Vs. K V ABDULLA

JUDGEMENT

(1.) IN this petition under Art, 226 of the Constitution of INdia, the petitioner had prayed for the issue of a Writ of Certiorari quashing Exhibit-B, the order of the assessment made by the INcome Tax Officer, Central Circle-V, Bangalore(ITO) dt. 26th Aug., 1978, issue of a writ of Prohibition restraining respondent-I from taking any step pursuant to Exhibit-3 and also to declare the provision relating aggregation of agricultural income for rate purposes, as unconstitutional offending Art(s) 14 and 19 of the Constitution.

(2.) THE facts leading to this petition are these : THE petitioner is an assessee under the IT Act, 1961 (hereinafter referred as the Act). He has his year of accounting ending on 31st of March every year. For the asst. yr. 1976-77 the Finance At, 1976 (Finance Act), was applicable to the petitioner and he filed his return declaring his income from his business, property as also income from agriculture. He, however sent as representation Exhibit-A on 14th Aug., 1978 to respondent-1 requesting him not to take into consideration for the purpose of assessment, his agricultural income. Respondent-1 did not agree with his request and completed the assessment by his order Exhibit-B taking into consideration the agricultural income also as provided under the Finance Act. Hence, this Writ Petition for the relief noticed earlier.

(3.) THE Parliament enacted the Finance Act in the Year 1976 to give effect to the financial proposals of the Central Government for the financial year 1976-77. Sec. 2 of the Finance Act which is relevant for our purpose reads thus :