VISHNUDATHA ANTHERTANAM Vs. TAHSILDAR

JUDGEMENT

(1.) The points that arise for consideration in this case are: (1) In a case where the whole or any portion of a plantation chargeable to plantation tax for any financial year has escaped assessment for that year, can the extent of such plantation or portion thereof, as the case may be, be determined and the plantation tax payable in respect thereof assessed under S.6A of the Kerala Plantations Tax Act, 1960, for short, the Act, by issuing a notice after seven years of the end of that financial year; (2) If the notice issued proposing assessment under S.6A gives only time less than the thirty days insisted by S.4(3) of the Act will the assessment be with jurisdiction; and (3) If the assessment is not valid, can the assessee challenge the revenue recovery proceedings initiated for the collection of the tax. The petitioner is an assessee to plantation tax under the Act. For the years 1967-68, 1968-69 and 1969-70 the 1st respondent Tahsildar levied plantation tax and the petitioner paid the same in full. Then on 25-6-1977 the petitioner received Ext. P1 notice of the 1st respondent proposing 'to back assessment of the plantations under S.6A of the Act' and directing the petitioner to appear before him and file objections, if any, to the proposed action. The petitioner deputed her agent, but the agent who went to the 1st respondent, could not set him as he was not available at his office. So, the agent filed an application for adjournment. The 1st respondent then by Ext. P2 order dated 19-8-1977 took a decision that the "case will be revised taking into account of the escaped plantations also for the years 1967-68, 68-69 and 69, 70 only under S.6A of the Kerala Plantations Tax Act. Ext. P2 was followed by Exts. P3 and P4 assessment orders. The indication in Exts P3 and P4 is that the assessments were made under S.6A and 5(4) of the Act Steps were taken to collect the tax assessed by initiating revenue recovery proceedings. The petitioner challenges Exts. P3 and P4 and the collection of the tax by resorting to revenue recovery proceedings.

(2.) A counter affidavit has been filed by the Ist respondent. In the counter affidavit it is stated: There is no provision in the Act and Rules to issue Form II notice afresh if the plantation tax case is revised under S.3(3) of the Act. A preliminary notice initiating the proposed revision will do in a revision case. This notice has already been sent in this case. The revision was effected, as the plantation has escaped from assessment earlier, under S.6A of the Act.

(3.) S.6A of the Kerala Plantation Tax Act, 1960 reads: