Compounding consent bars later challenge to land inclusion in agricultural income-tax assessment absent a statutory reduction request.

An assessee who opts for compounding under the Tamil Nadu Agricultural Income-tax Act and consents to assessment on the basis of lands enjoyed under one roof cannot later challenge the inclusion of lands standing in the names of his wives on grounds inconsistent with that consent. The Court noted that no prescribed application for reduction of holding had been made, so a plea to split acreage by actual enjoyment could not be raised in writ proceedings. The assessment and revisional order were sustained, and the writ petitions were dismissed.

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Issues: Whether the assessment made on the basis of the assessee's option to compound under section 65(1) of the Tamil Nadu Agricultural Income-tax Act, 1955 could be challenged on the ground that the lands standing in the names of the wives were wrongly included, and whether such inclusion could be questioned in writ proceedings.

Analysis: The assessee had himself applied for compounding and had given consent for inclusion of the entire lands for assessment. The revisional authority found that no application for reduction of holding in the prescribed form had been made, and that the assessee had agreed to be assessed on the basis of the lands enjoyed under one roof, including the lands purchased in the names of the wives. In these circumstances, the Court held that the assessee could not resile from the stand taken by him or question the assessment by invoking writ jurisdiction. Any request for splitting of acreage on the basis of actual enjoyment could arise only if a proper application for reduction of holding was made before the authorities.

Conclusion: The challenge to the assessment failed, and the writ petitions were liable to be dismissed.

Final Conclusion: The assessment and revisional order were sustained because the assessee's own consent under the compounding scheme precluded a later challenge to inclusion of the lands and the manner of assessment.

Ratio Decidendi: A person who opts for compounding and consents to assessment under the statutory scheme cannot later challenge the resulting assessment on grounds inconsistent with that consent, absent a proper application for statutory reduction of holding.

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