JOSEPH MICHAEL LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is the transferee of an agricultural property. The transfer occurred on 30-11-1977. An assessment was made on the transferor in respect of the agricultural income for the years 1975-76 and 1976-77. This was for the period prior to the date of transfer. The assessment was made after due notice to the assessee. However, recovery proceedings were initiated against the petitioner in his capacity as the transferee for the taxes due from the assessee transferor for the period prior to the date of transfer. The petitioner filed revision petitions before the Commissioner of Agricultural Income Tax, but without success. His main contention before the Commissioner was that no notice had been issued to the petitioner prior to the assessment. The Commissioner rightly rejected the contention stating that the petitioner was not the assessee and he was therefore not entitled to any pre-assessment notice. The assessment was duly made after due notice to the transferor. The revenue recovery proceedings are initiated in respect of the property purchased by the petitioner by reason of his liability under the proviso to S.23.

(2.) Counsel for the Petitioner Shri. K.S. Radhakrishnan submits that the property proceeded against being the property of the petitioner who is the transferee, the petitioner is entitled to be heard before recovery can be had by attachment and sale of the property.

(3.) S.23 reads: