LAWS(CAL)-1967-1-7

TARAPRASANNA CHOUDHRY Vs. AGRICULTURAL INCOME TAX OFFICER

Decided On January 25, 1967
TARAPRASANNA CHOUDHRY Appellant
V/S
AGRICULTURAL INCOME -TAX OFFICER Respondents

JUDGEMENT

(1.) Several questions of law have to be answered on this petition under Article 226 of the Constitution.

(2.) The petitioner is the owner of certain agricultural lands. There was no assessment proceeding against him under the Bengal Agricultural Income -tax Act. 1944 (hereinafter referred to as 'the Act') prior to 1949. In 1919 -51 there were such proceedings bill the assessment was nil upon the finding that his income fell below the taxable amount Subsequently, on 18 -11 -1958 the Agricultural Income -tax Officer issued notices under Section 38(1) of the Act asking the petitioner to submit returns for the years 1954 -57 It is against the notice in respect of the year 1956 -57, which is at Ann. A to the petition, that the present petition has been brought Before proceeding further, it would be useful to reproduce the text of this notice.

(3.) In pursuance of this notice, the petitioner submitted a return and produced his account books before the Officer on 27 -1 -1960 but also filed petitions objecting to the jurisdiction of the Officer to proceed under Section 38(1) of the Act. It is alleged that notwithstanding such objection, the petitioner was served with the demand notice at Ann. B to the petition, dated 27 -12 1960. requiring him to pay the tax assessed at Rs. 117.75 P., in respect of the disputed year 1956 -57. The petitioner asked for a free copy of the assessment order which was refused by the letter dated 9 -2 -1961 (Ann. C)