A KANNAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE petitioner in all the above three revision petitions is one and the same and the above three revisions have been filed since common order in respect of the three assessment years, viz., 1980-.81, 1981-.82 and 1982-.83, have been passed by the Commissioner of Agricultural Income-tax in exercise of the suo motu powers of revision under section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as "the Act").

(2.) THE revision petitioner was an assessee on the files of the Agricultural Income-tax Officer-.11, Nagercoil, during the assessment years in question and the petitioner was permitted to compound the tax payable by him on payment of Rs. 3, 731 for each of the above assessment years. THE tax was determined by applying the provision for computation of 41.31 ordinary acres determined as equivalent to 80.06 standard acres.

(3.) THE impugned order is set aside. THE tax revision cases are allowed. THE Commissioner of Agricultural Income-tax shall restore the proceedings and proceed in the matter afresh in accordance with law. THE assessee shall submit his explanation, if any, within four weeks from today and the Commissioner shall thereafter fix a date for hearing an dispose of the matter in accordance with law.