THOMMY VARGHESE Vs. STATE OF KERALA

JUDGEMENT

(1.) This appeal arises out of the order passed by the Kerala Agricultural Tribunal, Kottayam in Agricultural Income-tax Appeal, AITA No. 27 of 2000 dt. 30th Dec, 2005.

(2.) Brief facts are: This appeal is filed under the provisions of the Kerala Agrl. IT Act, 1991 (for the sake of brevity, hereinafter referred to as 'Act') The assessment year in question is 1992-93. The appellants/petitioners before us in this appeal are the legal representatives of late Thommy Varghese. He was in possession and enjoyment of an agricultural land to an extent of 7.99 acres. While he was alive, he did not file any returns under the provisions of the Act. Therefore, the assessing authority had issued the proposition notice, inter alia directing the assessee to file his returns for the assessment year in question. The assessee had filed his objections to the said notice inter alia contending that his agricultural holding is less than 3 hectares and, therefore, he would not come within the purview of the Act. The assessing authority, after considering the objections so filed by the assessee late Thommy Varghese, has proceeded to complete the assessment under the Act for the asst. yr. 1992-93. The orders passed by the assessing authority was the subject matter of the first appeal. The first appellate authority has rejected the appeal and thereby has confirmed the orders passed by the assessing authority. Disturbed by the aforesaid orders, the assessee had carried the matter in an appeal before the Kerala agricultural Tribunal in AITA No. 27 of 2000. The Tribunal has rejected the appeal, by its order dt. 30th Dec, 2005. That is how, the assessee is before us in this appeal.

(3.) The following questions of law are raised in this appeal. They are as under: