P K SYAM Vs. STATE OF ASSAM

JUDGEMENT

(1.) BY this application under article 226 of the Constitution of India the petitioner has challenged the orders of assessment dated May 27, 1971, passed by the Agricultural Income-tax Officer, Assam, Gauhati, under section 20(4) of the Assam Agricultural Income-tax Act, 1939, for the assessment years 1959-60, 1960-61 and 1961-62, and the demand notices issued and the recovery proceedings started in pursuance thereof.

(2.) THE petitioner is the executor of teh estate comprising Tonganagaon Tea Estate in the district of Dibrugarh and Bhubrighat Tea Estate in the district of Cachar left by late P. C. Syam.

(3.) RULE 5 of the Assam Agricultural Income-tax RULEs, 1939, read as follows :