BIBI PLANTATIONS Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner, which is a partnership firm of the name Bibi Plantations, Suntikoppa, an assessee to agricultural income-tax, impugns in this writ petition, the validity of an order made by the Agricultural Income-tax, Mercara, on 22nd May, 1965, levying a penalty of Rs. 437 under sub-section (1) of section 42 of the Act and direction its recovery along with a sum of Rs. 3,501.12 said to be tax in arrears.

(2.) THE main contention of the petitioner is that by reason of the pendency of an appeal presented by him against the assessment order to the Deputy Commissioner of Commercial Taxes, it was necessary for the assessing authority, the Agricultural Income-tax Officer, Mercara, to have complied with the requirements of the proviso to sub-section (1) of section 41, and that he having failed to do so, his order is liable to be struck down as invalid.

(3.) THE order itself, after setting out the passion of the assessment order, the issue of notice of demand, in accordance with which tax become payable on or before March 10, 1964, proceeds to state :