EECHUKUTTY MENON Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) In this writ petition, the question that arises for decision is as to whether the petitioner tarwad is liable for payment of super tax, under the provisions of the Agricultural Income Tax Act, 1950 -- Act XXII of 1950.

(2.) According to Mr. V. K. Krishna Menon, learned counsel for the petitioner, the assessment made by the officer, making the petitioner tarwad liable for payment of super tax is illegal and void.

(3.) In order to appreciate the contentions that have been raised by Mr. V. K. K. Menon, learned counsel for the petitioner and the learned Government Pleader appearing for the respondent, it is necessary to set out the circumstances under which this writ petition has been filed.