LAWS(MAD)-1961-12-33

STATE OF MADRAS REPRESENTED BY THE COMMISSIONER OF AGRICULTURAL INCOME TAX, BOARD OF REVENUE Vs. K. SUBBIAH GOUNDAR AND ANR.

Decided On December 06, 1961
State Of Madras Represented By The Commissioner Of Agricultural Income Tax, Board Of Revenue Appellant
V/S
K. Subbiah Goundar And Anr. Respondents

JUDGEMENT

(1.) A common question arises in these two petitions. It is whether under Section 31 of the Madras Agricultural Income Tax Act, an assessee is enabled to file an appeal from the order of composition of agricultural Income Tax made under Section 65 of the Act. We shall briefly set out the facts in each of these petitions.

(2.) T .C. Mo. 54 of 1960. - -The respondent in this case applied under Section 65 of the Act for permission to compound the agricultural Income Tax payable by him. His application gave particulars of the extent of land held by him, the total of which came to 92.90 acres equivalent to 29.70 standard acres. The Agricultural Income Tax Officer, after satisfying himself that the particulars given in the application were correct, granted permission to compound. The result was that the respondent was called upon to pay in lieu of the agricultural Income Tax, a sum of Rs. 106.50 per year for the assessment years 1958 -59, 1959 -60 and 1960 -61.

(3.) T .C. No. 68 of 1960. - -The respondent in this case applied for permission to compound, furnishing in the application, the total extent of land held as 42.57 standard acres. Permission to compound was granted, and the amount to be paid annually by the respondent in lieu of agricultural Income Tax was fixed at Rs. 247.30. This rate was to be in force for the three assessment years 1958 -59, 1959 -60 and 1960 -61. The respondent appealed to the Assistant Commissioner. The contention appears to have been that out of the extent of 42.57 standard acres set out in the application filed by her, she owned only about 13.81 acres of land and that the remaining extent was held by her only in the capacity of trustee of a charitable trust founded by a partition deed.