WARREN TEA LIMITED Vs. STATE OF ASSAM

JUDGEMENT

(1.) IN this application under Article 226 of the Constitution of INdia, the petitioner, who is an assessee under the Assam Agricultural INcome-tax Act, 1939, has challenged an order of the Agricultural INcome-tax Officer made on June 10, 1986, refusing to change the "previous agricultural year".

(2.) SECTION 2(d) of the Assam Agricultural Income-tax Act, 1939, runs as follows :

(3.) LET us now examine the implied circumstances under which the discretion can be exercised. The provision confers on the authority discretion to refuse consent. The proviso also empowers the authority to impose such conditions as he thinks fit having regard to the circumstances while giving consent for the change of "previous year" or "accounting year". Therefore, the circumstances impliedly underlying the proviso is to give consent save in exceptional cases with or without condition, viz., to give consent is the rule and refusal is the exception.