K R VENKATESALU Vs. WEALTH TAX OFFICER

JUDGEMENT

(1.) THE appellant owns immovable properties at Coimbatore as karta of a Hindu undivided family. He had been filing voluntary returns under section 14(1) of the Wealth-tax Act, 1957 (hereinafter referred to as "the Act"), and the respondents had been accepting the returns and passing orders. For the assessment year 1984-85, the appellant filed a return on June 18, 1984, disclosing a net wealth of Rs. 3,17,800. THE first respondent accepted the return, completed the assessment and passed orders under section 16(1) of the Act, by an order dated September 8, 1986. Similarly, for the assessment year 1985-86, a return was filed on November 29, 1985, disclosing a net wealth at Rs. 4,41,900 and the same was accepted and an order was passed on September 8, 1986. By a notice dated February 15, 1991, the first respondent invoked section 17 of the Act and proposed to assess the escaped wealth both for the assessment years 1984-85 and 1985-86. By a notice dated October 1, 1991, the first respondent referred the valuation of the properties relating to the assessment years ending with March 31, 1983, up to March 31, 1987, to the Valuation Officer. Writ Petition No. 4055 of 1992, seeks to quash the notice dated October 1, 1991, issued under section 16A of the Act. Writ Petitions Nos. 4053 and 4054 of 1992 seek to challenge the notices issued under section 17 of the Act in respect of the assessment years 1984-85 and 1985-86. All the writ petitions were dismissed by Govindasamy J. by order dated March 19, 1992, holding that the petitioner could raise his objections before the respondent, by sending replies to the notices and thereafter if aggrieved take remedial measures by invoking the relevant provisions of the statute. All the writ petitions were, therefore, dismissed in limine. THE writ appeals are directed against the said order. Writ Appeal No. 1094 of 1992 is directed against the order in Writ Petition No. 4054 of 1992 and Writ Appeal No. 1095 of 1992 relates to the order made in Writ Petition No. 4055 of 1992, relating to the 16A notice. Writ Appeal No. 1096 of 1992 relates to the order in Writ Petition No. 4053 of 1992.

(2.) ON behalf of the appellant, Mr. Sundar, learned advocate, has sought to urge that the notices are without jurisdiction and that, therefore, this court has power to interfere even at this stage. So far as the notice issued under section 17 of the Act is concerned, the argument is that the prerequisites for invoking section 17 of the Act are not available or at any rate not referred to by the first respondent. Consequently, the first respondent lacks jurisdiction to invoke section 17 of the Act. Alternatively, learned counsel for the appellant contends that the notices are beyond the time prescribed in the Act and, therefore, the same should not be given effect to. So far as the notice issued under section 16 of the Act is concerned, the argument is that the same could be invoked, only when the assessment proceedings are pending before the officer concerned.

(3.) FOR all the above reasons, we do not find any substance in the writ petition and we agree with the learned single judge that the petitioner could put forth all his objections before the Assessing Officer and the Assessing Officer shall deal with the objections of the petitioner, in accordance with law, after affording all statutory safeguards to him. The writ appeals are dismissed. However, there will be no order as to costs.