RAJAM CHETTIAR MAHA SIVARATHIRI KATTALAI Vs. SPECIAL COMMISSIONER AND COMMISSIONER OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) THE petitioner prays for the issue of a writ of certiorari to call for the records in proceedings No. A-1/RP No. 427 of 1979, dt. 2nd January, 1997, on the file of the Special CIT and Commr. of Agrl. IT, Chepauk, Chennai-5, and to quash the same.

(2.) HEARD Mr. M. V. Venkataseshan, learned counsel for the petitioner, and Mr. R. Arul Jothi, learned Government Advocate for the respondents.

(3.) Y. Venkkatachalam J., by order dt. 18th April, 1996, made in Writ Petition No. 7910 of 1986, allowed the writ petition, set aside the impugned proceedings of the first respondent dt. 10th September, 1985, made in R.P. No. 427 of 1979 and remanded the matter to the first respondent for fresh disposal according to law. The operative portion of the order passed by Y. Venkatachalam J. reads thus :