CAIT KERALA Vs. AMALGAMATED COFFEE ESTATES LTD

JUDGEMENT

(1.) This is an application by the Commissioner of Agricultural Income Tax, Kerala, under S.54(1) of the Madras Plantations Agricultural Income Tax Act, 1955, questioning the correctness of the order of the Agricultural Income Tax Appellate Tribunal, Trivandrum, in Agricultural Income Tax Appeal No. 33 of 1950. The assessee is the Amalgamated Coffee Estates Limited, Sitharkunda. The assessment related to the assessment year 1955-56.

(2.) The Tribunal set aside the re-assessment under S.35 of the Act on the ground that the notice issued under that section gave only a period of three days, that is, less than the minimum prescribed under S.16(2) of the Act. That fact, according to the Tribunal, made the re-assessment an assessment without jurisdiction.

(3.) S.35 reads as follows: