STATE OF KERALA Vs. ALEXANDER MATHEW

JUDGEMENT

(1.) THE State of Kerala , represented by the Deputy Commissioner (Law), Commercial Taxes, Ernakulam, is the revision petitioner.

(2.) THE State impugns the order passed by the Appellate tribunal in T. A. 68/1993 by which the tribunal allowed the appeal filed by the assessee holding that notice issued for pre-assessment under Section 41 of the agricultural Income Tax Act, 1991 is defective as it did not accompany a notice under Section 35 (2) of the said Act. THE correctness of the said view expressed by the appellate authority arises for consideration in this revision.

(3.) BUT in this case, after perusing the notice issued to the assessee, a copy of which was produced as Ext. P4 and made available to us by the counsel for the assessee, we find that this notice is not even issued as contemplated under Rule 64 and in Form 10 thereof.