THOMAS K T Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) A learned single judge of this court dismissed O. P. No. 6985 of 1984 declining to exercise jurisdiction under Article 226 of the Constitution for the reason of the petitioner's default at all stages of the impugned assessment proceedings and also for his default in discharge of his other liabilities. The petitioner appeals.

(2.) THE original petition as amended is for the issue of a writ of certiorari to quash the assessment orders, exhibit P-8 series, five in number, for the years 1977-78 to 1981-82 passed by the first respondent, the Agricultural Income-tax Officer, the revisional order, exhibit P-13, and also the revenue recovery proceedings culminating in the sale notice, exhibit P-7. Exhibit P-7 is a publication dated May 29, 1984, in the Malayala Manorama for the sale of the "Ponmudi Estate" and accessories for recovery of Rs. 2,08,51,230.98 with interest being the arrears of sales tax, agricultural income-tax, employees' provident fund, etc., due from the petitioner.

(3.) EXHIBITS P-8(a) to P-8(e) orders of assessment for these years were under Section 18(4) of the Agricultural Income-tax Act and were ex parte assessments against the petitioner. The petitioner did not respond to the notices issued under Section 35 of the Act. He did not file any return nor did he produce accounts and records relating to the agricultural income derived by him during the relevant accounting periods. The learned single judge has found that the petitioner did not co-operate with the assessing authority in finalising the assessments. The assessments for all these years were accordingly completed on best judgment under Section 18(4) of the Act. The assessment orders, exhibit P-8, series refer to a pre-assessment notice issued to the petitioner on February 1, 1983, proposing assessment "based on the details available from previous assessments and enquiry and the details of sales of tea gathered from concerned sales tax authority". Since no objections were received within the time allowed, the assessments were completed under Section 18(4) of the Act treating the assessee as a defaulter. Thus, the estimate of income from tea is based on the details of sales of tea gathered from the sales tax authorities.