MADHAPPA GOWDER M Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) HEARD counsel on both sides.

(2.) THE petitioner was an assessee under the Kerala Agricultural Income-tax Act, 1950, on the files of the first respondent. Exhibit P-1 is the common pre-assessment notice issued by the first respondent for the years 1988-89 to 1990-91 proposing to complete the assessment on best judgment basis ignoring the evidence. Exhibits P-3 to P-5 are the objections filed by the petitioner against exhibit P-1. Exhibit P-6 is the common assessment order for the assessment years 1988-89 to 1990-91 completing the assessment as proposed under the pre-assessment notice. Aggrieved by exhibit P-6, the petitioner filed exhibits P-8 to P-10 revision petitions before the second respondent--revisional authority--viz., the Deputy Commissioner of Agricultural Income-tax and Sales tax, Kozhikode. Exhibits P-11 to P-13 are the stay petitions filed by the petitioner before the second respondent. Learned counsel for the petitioner submits that exhibits P-8 to P-10 revision petitions are pending and that no orders have been passed on exhibits P-1l to P-13 stay petitions.

(3.) THEREFORE, all that I propose to do is to direct the revisional authority to consider and dispose of exhibits P-8 to P-10 revision petitions expeditiously, at any rate within three months from the date of receipt of a copy of this judgment, and pending disposal of the revisions as aforesaid, there will be a stay of all further proceedings for recovery of the agricultural income-tax due under exhibit P-6 assessment order and exhibit P-7 notice. The original petition is disposed of as above.