ABDULLA Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner in O.P. No. 2655 of 1989 is the appellant. The respondent is the Revenue. The petitioner is an assessee to agricultural income tax. By Ext. P4 dated 18-2-1989 the appellant was assessed for four years from 1983-84 to 1986-87 under S.18(4) of the Agricultural Income Tax Act. The attack in the O.P. was against Ext. P4. It was argued that Ext. P4 is illegal and void, in that the assessee was not afforded a reasonable opportunity to file his objections and Ext. P4 was rendered in undue haste. The learned single Judge dismissed the O.P. The petitioner in the O.P. has come up in appeal.

(2.) In the appeal the appellant has filed Ext.X-1, a proceeding passed by the Agricultural Income Tax Officer, dated 28-3-1989. It is stated therein that in pursuance to the preassessment notice, dated 9-2-1989, issued to the assessee and received by him on 11-2-1989, the assessee did not file his objections within 7 days as stipulated in the notice, Ext. P1. The application filed by the appellant to cancel the assessment under S.19 of the Agricultural Income Tax Act was rejected by Ext.X-1.

(3.) We heard counsel for the appellant, as also learned Government Pleader. The relevant assessment records were produced before us. The Agricultural Income Tax Officer, who passed Ext. P4, as also Ext.X-1 proceedings, was also present in Court. It is evident that the assessing authority required the assessee (appellant) to file his objections to the preassessment notice within 7 days from the date of receipt of the notice. Ext. P1 shows this. This notice was received by the assessee on 11-2-1989. The assessee filed his objections dated 25-2-1989, which reached the officer on 27-2-1989. It is evident from Ext. P3. Ext. P4 assessment order is dated 18-2-1989. The officer has admitted in Ext.X-1 that the assessment was finalised on 18-2-1989. The officer would further state that the time to file objections expired on 17-2-1989 - see Ext.X-1. This is a patent error. The assessment (Ext. P4) was finalised on 18-2-1989 on the mistaken impression that the time to file objections expired on 17-2-1989. Indeed, the assessee had time to file his objections till and inclusive of 18-2-1989. Before the expiry of that period the assessing authority was not empowered or competent to pass the best judgment assessment under S.18(4) of the Agricultural Income Tax Act. The assessing authority had no jurisdiction to render Ext. P4 on 18-2-1989. Ext. P4 is illegal and void. There has been a denial of natural justice and failure to comply with the provisions of the Agricultural Income Tax Act. On this short ground, Ext. P4 assessment order for the years 1983-84 to 1986-87 should stand annulled. The fact that the assessee (appellant) did not file the objections after the expiry of 7 days, but filed it only on 25th February, 1989, is an irrelevant factor, in considering whether Ext. P4 was passed with jurisdiction. In this view of the matter, we quash Ext. P4.