SARDAR AMAR SINGH Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS writ application has been filed by Sardar Amar Singh and 12 others under Article 226 of the Constitution praying that the assessment orders passed against the petitioners under the Rajasthan Agricultural Income -tax Act for the years 1964 -55.1955 -56, 1956 -57, 1957 -58, 1958 -59 and 1959 -60 marked Exs. 2 to 7 be quashed and by issuing a writ of certiorari or any other appropriate writ, direction the order passed by the Additional Commissioner, Commercial Taxes, Rajasthan dated 1.1.1966 dismissing the revision applications be set aside and he may be directed to dispose of the 6 revision applications filed by the petitioners before the said officer in accordance with the law.

(2.) THE agricultural Income -tax officer assessed the petitioners under the provisions of the Rajasthan Agricultural Income Tax Act, 1953 (hereinafter to be referred as the Act) for the assessment years 1954 55 to 1959 -60. The petitioners did not prefer any appeal against the said assessment orders before the Assistant Commissioner under Section 18 of the Act. The assessment orders and the demand notices were served on the petitioners on 8th December, 1961. The petitioners preferred to challenge the correctness of the said assessment orders by filing 6 different revision petitions before the Commissioner. These revision petitions came up for disposal before the Additional Commissioner, who by his order, dated 1 -1 -1966 dismissed all these revision petitions declaring them to be barred by time It is against this order of the Additional Commissioner Commercial Taxation Department, Rajasthan, that this writ petition has been preferred by the petitioners.

(3.) IN order to decide the first preliminary objection raised by the learned Deputy Government, it will be convenient to reproduce the provisions of the law under which the revision applications were preferred by the petitioner before the Commissioner. Section 52(2), under which these revision applications were filed, reads as follows.: The Commissioner may, on application by an assessee for revision of an order under this Act passed by any agricultural Income -tax Officer made within one year from the date of the order, or within such further period as the Commissioner may think fit to allow, on being satisfied that the assessee was prevented by sufficient cause from making the application within that period, call for the record of the proceeding in which such order was passed, and on receipt of the record may make such inquiry or cause such inquiry to be made and subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit: