THOMAS K C Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner claims to be in possession of 15 acres of Government land in Udumbanchola Taluk. He was cultivating it with cardamom. The petitioner is in occupation of the land not under any arrangement with the Government but in anticipation of the Government granting him a lease. There is no case that any such lease has been granted.

(2.) The land from which the petitioner thus derives income by agricultural operations is land which is not assessed to land revenue or subjected to any local rate assessed and collected by officers of Government as such. Therefore, according to the petitioner, the income derived from these lands cannot be 'agricultural income' as defined in the Income tax Act 43 of 1961 (prior to its amendment by the Taxation Laws (Amendment) Act 42 of 1970) or in the Kerala Agricultural Income Tax Act 12 of 1950 (prior to its amendment by Kerala Ordinance No. 11 of 1971.)

(3.) The petitioner was assessed to tax on the income from the said properties as if it was agricultural income for the years 1966-67, 67-68 and 68-69. By order dated 12-3-1971 the petitioner was assessed for the assessment year 1967-68 by the Agricultural Income Tax Officer, Kumali who is the first respondent herein. It is evident from the assessment order itself that the petitioner filed returns in regard to that year. But the return was not accepted, the income being estimated. The petitioner filed an application under S.19 of the Act to cancel the assessment under S.18(4). But the complaint is that notwithstanding that, proceedings for recovery of tax Were being taken. On these allegations the petitioner complains that the attempt at recovery of tax for the assessment for 67-68 is illegal for more reasons than one.