ALPHONSA CHERIAN Vs. INCOME TAX OFFICER ADDL AGRL

JUDGEMENT

(1.) The Original, Petition is filed to quash Ext. P3, P4 and P7. Ext. P3 is a notice dated 29-5-1985 issued by the first respondent to the petitioner stating that an amount of Rs.13299/- will be recovered from her being the agricultural income tax arrears due from one Rajagopal, the 3rd respondent. Ext. P4 is a notice of attachment of immovable property issued to the petitioner and Ext. P7 is the notice issued by the second respondent dated 27-3-1987 proposing to sell 3.40 acres of cardamom land belonging to the petitioner.

(2.) The 3rd respondent was an assessee on the file of the first respondent. The petitioner purchased from the 3rd respondent 4.05 acres of land by Ext. P1 sale deed dated 33-7-1979. Before purchasing the same the petitioner obtained a certificate, Ext. P2 dated 17-12-1979 certifying that Shri. Rajagopal, S/o. Chokkalinga Servai, Kuchanoor is an assessee on the file of the Agricultural Income tax and Sales tax Office and that there is no tax liability against him by way of agricultural income tax or sales tax for the period upto 31-3-1979. It would appear that the assessment for the year 1978-79 had not been completed when the certificate was issued by the first respondent. But long after on 13-2-1984 the first respondent directed the 3rd respondent to file return for the years 1978-79 to 1982-83. On the same day he directed the 3rd respondent to produce the books of accounts to complete the assessment: There was no reply to that. On 12-7-1984 a pre-assessment notice was sent. That was received by the 3rd respondent on 17-7-1984. But there was no reply to the same. Therefore assessment was completed under S.18(4) of the Act on 14-9-1984. The assessment order was sent to the 3rd respondent to his known address. It is seen from the postal endorsement that it was purported to be served on 8-2-1985, 11-2-1985 and 12-2-1985. But the assessee was not available. Thereafter copy of the same was sent to the petitioner on 15-2-1985. To that the petitioner sent a reply dated 1-3-1985 received by the assessing authority on 6-5-1985. It is therefore on 29-5-1985 Ext. P3 notice was sent to the petitioner stating that the petitioner is liable to pay the amount under S.23 of the Agricultural Income tax Act and directing her to. make the payment. Ext. P3 is followed by recovery proceedings evidenced by Exts.P4 and P7.

(3.) It is the petitioner's contention that S.23 of the Act is not strictly applicable to the case in question. S.23 of the Act reads: