SILVER CLOUD ESTATES, Vs. THASILDHAR, GUDALUR, NILGIRIS

JUDGEMENT

(1.) The petitioner challenges the distraint order in respect of the demands raised under the Agricultural Income Tax Act, 1962.

(2.) The case of the revenue i.e., the respondents, is that the assessments have been made in terms of the Tamil Nadu Agricultural Income Tax Act, 1955 ( 'Act') for various periods. The petitioner has, in the affidavit filed in support of the writ petition, expressly denied the receipt of any such assessment orders.

(3.) Thus, and one of the primary grounds raised to assail the impugned recovery proceedings is that any coercive recovery must be preceded by framing of assessment orders and due service of such orders upon the petitioner, and this procedure has not been followed in the present case.