MOHAMMED Vs. COLLECTOR OF CALICUT

JUDGEMENT

(1.) The petitioner prays:

(2.) According to the petitioner, the certificate was issued to recover the tax, surcharge and penalty due from him for the assessment years 19.60-61, 1961-62 and 1962-63. The assessment for the year 1960-61 was made on 12-6-1964 and notices were issued to the petitioner (Exts. P. 1 (a) and P. 1 (b)), demanding a sum of Rs. 395, as tax and Rs. 19.75, as surcharge to be paid on or before 30-6-1961. The demand not having been done complied with there were successive impositions of penalties evidenced by Exts. P. 2 to P. 4. The assessment for the year 1961-62 was made on 11-10-1961 and for the year 1962-63(1 am informed), on 28-9-1963. For the entire amount of tax due for the years 1960-61, 1961-62, and 1962-63, together with surcharge and penalty, the Income Tax Officer issued a certificate to the Collector for proceeding under the Revenue Recovery Act. I have been informed by the learned Government Pleader, by reference to the files that the first of such certificates was issued on 21-3-1962 in respect of the amounts due for the years 1960-61 and 1961-62. After the assessment for 1962-63 was completed a fresh certificate was issued. In pursuance of the same, the petitioner states that the 3rd respondent collected certain amounts under threat of distress warrant No. PR 1/308/64 and has further threatened to attach and sell, the properties of the petitioner. In the additional affidavit filed by the petitioner, it is stated that the third respondent received the revenue recovery order on 22-7-1964 and attached the petitioner's property on 3-8-1964.

(3.) The petitioner's case is that by reason of S.41(4) of the Kerala Agricultural Income Tax Act no proceedings for recovery could be commenced after the expiration of three years from the date fixed for payment in Ext. P. 1, namely 30-6-1961. Inasmuch as the revenue recovery proceedings are for a consolidated amount including what was covered by Ext. P. 1, it is claimed that the entire certificate is liable to be quashed.