LAWS(MAD)-1997-10-34

N SRINIVASAN Vs. STATE OF TAMIL NADU

Decided On October 01, 1997
N. SRINIVASAN Appellant
V/S
STATE OF TAMIL NADU Respondents

JUDGEMENT

(1.) THE assessee's grievance is against the order made by the Commissioner of Agricultural Income-tax in a suo motu revision initiated by him under section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955, in respect of the petitioner's assessment under that Act for the year 1985-86 THE petitioner had been assessed to tax for that year by the Agricultural Income-tax Officer on October 20, 1985.

(2.) THE petitioner had applied under section 19 of the Act as it then stood within one month of the date of the service of the notice of demand for cancelling the assessment. Section 19, as it stood at the relevant point of time, read as under:".19. Cancellation of assessment in certain cases---Where an assessee, within one month from the service of a notice of demand issued as hereinafter provided, satisfies the Agricultural Income-tax Officer that he was prevented by sufficient cause from making the return required by section 16 or that he did not receive the notice issued under sub-section (2) or sub-section (4) of that section or sub-section (2) of section 17 or that he had not a reasonable opportunity to comply, or was prevented by sufficient cause from complying with the terms of any such notice, the Agricultural Income-tax Officer shall cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of section 17."