PANCHURA ESTATES LIMITED Vs. SPECIAL COMMISSIONER OF AGRICULTURAL

JUDGEMENT

(1.) MR. R. MAHADEVAN, the learned Additional Government Pleader takes notice for the respondents.

(2.) WITH the consent of the learned counsels appearing on either side, the writ petition itself is taken up for final disposal.

(3.) THE petitioner, who was owning an Agricultural Estate in the Nilgiris District was an assessee in the books of accounts of the second respondent, under the Tamil Nadu Agricultural Income Tax Act, 1955. For the Assessment year 1996 - 1997, though the petitioner has filed return of income showing a loss of Rs. 3,95,428/-, the second respondent has issued several notices, requiring the petitioner to produce the books of accounts for the relevant period.