AITO PALAI Vs. SRINIVASA NAICKEN

JUDGEMENT

(1.) This is an appeal from the judgment of Velu Pillai J. allowing O. P. No. 448 of 1959. The appellant is the Agricultural Income Tax Officer, Palai, the respondent in that petition.

(2.) The petitioner in the original petition -- the respondent before us -- challenged the validity of Exts. P. 3 and P. 4. The facts of the case and the contention urged by the petitioner are summarised as follows in the judgment under appeal:

(3.) S.35 of the Agricultural Income Tax Act, 1950 provides: