JOSEPH Vs. TAHSILDAR MEENACHIL

JUDGEMENT

(1.) THE vires of Rule 10 (a) of the Kerala Plantations (Additional Tax) Revision of Assessment Rules, 1965 is questioned in this Original Petition. THE petitioner's father who was an assessee to plantation tax under the Kerala Plantations Tax Act, 1960, for short the Act, was issued Ext. P-l notice under Section 3 (3) for the revision of his assessment for the period 1965-66 to 1969-70. THE petitioner's father did not file any objections to Ext. P-1 notice and hence he was assessed to plantation tax on the basis of Ext. P-l notice and Ext. P-2 notice of demand was issued to him on 29-12-1969. As a matter of fact the petitioner's father was having only an extent of 6-01 acres of plantations when he received Ext. P-1 notice even though the extent he was originally having was 42-21 acres. Against the assessment the petitioner's father filed en appeal before the Revenue Divisional Officer, Kottayam. But the same was dismissed by the Revenue Divisional Officer on the ground that the petitioner's father did not file any objections to Ext. P-l notice issued under Section 3 (3) of the Act. Against the appellate order of the Revenue Divisional Officer, the petitioner filed Ext. P-3 revision before the 3rd respondent, the Board of Revenue, Trivandrum, as the petitioner's father left this world by that time. But the 3rd respondent, the Board of Revenue toy Ext. P-4 proceedings dismissed Ext. P-3 revision on the ground that no appeal will lie against the assessment in question and hence the order of the appellate authority does not call for any interference. THE petitioner questions Ext P-2 and Ext. P-4 in this Original Petition over and above the challenge against Rule 10 (a) of the Kerala Plantations (Additional Tax) Revision of Assessment Rules, 1965, for short, the rules.

(2.) SHRI Jimmy John, learned counsel for the petitioner contends that the 3rd respondent, the Board of Revenue has gone wrong in holding that no appeal will lie against the assessment in question which was one under Section 3 (3) of the Act. Learned counsel refers to Section 9 of the Act which deals with appeal against assessment etc. Section 9 (1) reads: