KARUNAKARAN G Vs. STATE OF KERALA

JUDGEMENT

(1.) THE Agricultural Income-tax and Sales Tax Appellate Tribunal, Trivandrum, has referred the following question for our determination :

(2.) FOR the years 1967-68 and 1969-70, the assessee filed a return disclosing an extent of 30.14 acres of cardamom land. He was assessed to income-tax against which he filed a revision to the Board of Revenue. By order dated March 24,1970, the Board of Revenue set aside the order and remanded the matter to the assessing authority for a fresh assessment after inspection of the property. Inspection of the property was made on May 1, 1971, and the assessment was finalised on November 29, 1971, for the assessment years 1967-68 to 1971-72. The assessment thus finalised took in an additional extent of 21.29 acres of land in addition to the 30.14 acres that had been disclosed in the return. Also, the assessment covered the years 1967-68 to 1971-72, both inclusive. The assessment order was finalised on November 29, 1971.

(3.) A copy of this judgment under the seal of the court and the signature of the Registrar will be communicated to the Tribunal as required by law.