TARULATA SYAM Vs. COMMISSIONER OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) THIS application under Article 226 of the Constitution of India is directed originally against an order of assessment and notice of demand under Section 23 of the Assam Agricultural Income-tax Act, 1939, briefly the Act, dated November 26, 1965, for the assessment year 1955-56 and an order of penalty of Rs. 10,000, demanded by notice dated September 10, 1966.

(2.) MR.Bhattacharjee, the learned counsel for the petitioner, now confines his submission to the relief with regard to the order of penalty dated September 10, 1966. We are, therefore, not concerned in this proceeding with the assessment order. The order of penalty was imposed under Section 36(1) of the Act before its amendment by Assam Act IX of 1967. Section 36(1) of the Act, at the material time, reads as follows :

(3.) THE application is accordingly allowed and, in the result, the impugned order of penalty is quashed. It will, however, be open to the authority to proceed under Section 36(1) of the Act in accordance with law if it so chooses to do. THEre will, however, be no order as to costs.