BABY MATHEW Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) Petitioner is a doctor by profession. He is now faced with proceedings under the Revenue Recovery Act (R.R. Act for brevity) for realisation of certain amounts due by way of tax under the Agricultural Income Tax Act, 1950 (AIT Act in brief) from the third respondent which is a Cooperative Society registered under the Kerala Cooperative Societies Act, 1969 to which I shall hereinafter refer as the society. The tax is due for the assessment years 1979-80 to 1982-83 corresponding to the accounting years 1978- 79 to 1981-82. Petitioner was the President of the society for a term of three years, 1979- 80 to 1981-82. The tax is sought to be recovered from him because of this connection.

(2.) The society was assessed to tax under the AIT Act for the assessment years 1979-80 to 1982-83 by the proceedings Ext. P3 dated March 12,1985. The amount of tax demanded pursuant thereto was not paid. Though the assessment was made in the name of the society, copy of the order of assessment was served on the petitioner personally, on June 19,1985, though he had ceased to be its President as early as in 1982. Petitioner objected, and informed the first respondent assessing authority accordingly, pointing out that he had no personal liability for the amount of tax assessed and that it has to be recovered from the society. He was however, pursued with proceedings for recovery and the notice Ext. P6 issued under the R.R. Act, where he was mentioned as the defaulter for the society (whatever it means). Petitioner filed this writ petition challenging the proceedings so initiated against him for recovery of the tax due from the society.

(3.) There is no dispute that it was the society that owned the agricultural land and that it was the society that derived and enjoyed the income therefrom, which was brought to assessment in its name under the order of assessment Ext. P3. Only the proceedings for recovery are pursued against the petitioner, who was the President of the managing committee of the society during three out of the four years concerned. Does a member of the society, whether an office-bearer or otherwise, have any personal liability for the amount of agricultural income tax due from the society , that is the question.