A E THANGAVELU GOUNDER Vs. GOVERNMENT OF MADRAS

JUDGEMENT

(1.) WE shall take up T. C. No. 191 of 1968 first. The assessment year in this case is 1963-64. The revenue estimating the income of the assessee subjected the receiver, who was in charge of the estate of the assessee, and others and levied agricultural income-tax under the Madras Agricultural Income-tax Act, 1955. The revision to the Commissioner of Agricultural Income-tax failed. The present tax case is against the order of the Commissioner who passed the impugned order in exercise of his powers of revision It is now well-established that as against the order of the Commissioner no revision lies to this court under section 54 of the Act, unless the order passed by the Commissioner is prejudicial to the assessee. It is not contended by the petitioner before us that an order prejudicial to the petitioner was passed within the meaning of the proviso to section 34(1) of the Act. Thus, therefore, the revision petition is incompetent and it has to be dismissed.

(2.) THIS is in the light of the decision in N. N. Seshadrinathan v. State of Madras. The tax case, therefore, fails and it is dismissed. But there will be no order as to costsT. C. No. 241 of 1967The agricultural property from which agricultural income has arisen and which is the subject-matter of this tax case belonged to three brothers. In December, 1956, the petitioner filed O. S. No. 1 of 1957 on the file of the Sub-Court, Vellore, for partition and separate possession of his share of the joint family property. Whilst the partition suit was pending, receivers, under orders of the court, were appointed from time to time. One Mr. Sadasiva Rao was so appointed on April 10, 1957, and he functioned as such receiver till August 28, 1958, when he resigned. It is common ground that, thereafter, the court appointed various other receivers and the last of such receivers who held office in that capacity did so until October 17, 1962. After October 17, 1962, it is stated that there was no receiver who was in custodia legis of the estate. During that period, and to be more precise in or about January, 1962, the revenue started proceedings under the Madras Agricultural Income-tax Act, 1955, and issued a notice to Mr. Sadasiva Rao, who was the receiver from April 10, 1957, to August 28, 1958. The assessment year is 1959-60 and the relevant accounting year is April 1, 1958, to March 31, 1959.