Valid statutory notice to a minor's lawful guardian is essential; defective notice voids best judgment assessment and supports writ relief.

A valid statutory notice was a condition precedent to best judgment assessment under the agricultural income-tax law, and notice had to be served on the lawfully appointed guardian where the assessee was a minor. Notice to a person not legally competent to represent the minor did not satisfy the statutory requirement and deprived the assessing authority of jurisdiction to complete the assessment. The availability of a revision remedy did not bar writ relief where the impugned assessment was vitiated by jurisdictional error. The assessments were therefore quashed and certiorari was available despite the alternative remedy.

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Issues: (i) Whether a notice issued under the agricultural income-tax law to a person other than the lawfully appointed guardian of a minor assessee was a valid notice so as to sustain a best judgment assessment. (ii) Whether the existence of a revision remedy to the Commissioner justified refusal of writ relief where the assessing authority lacked jurisdiction.

Issue (i): Whether a notice issued under the agricultural income-tax law to a person other than the lawfully appointed guardian of a minor assessee was a valid notice so as to sustain a best judgment assessment.

Analysis: The assessment machinery required a valid notice before recourse could be had to best judgment assessment. Where the income belonged to a minor, the statutory liability had to be worked out through the guardian who was legally entitled to represent the minor. A notice addressed to a person who was not the duly appointed guardian could not satisfy the statutory precondition. Failure to follow the prescribed course deprived the assessing officer of authority to proceed under the best judgment provision.

Conclusion: The notice was invalid and the best judgment assessments were without jurisdiction, in favour of the assessee.

Issue (ii): Whether the existence of a revision remedy to the Commissioner justified refusal of writ relief where the assessing authority lacked jurisdiction.

Analysis: An alternative remedy is a relevant consideration in writ jurisdiction, but it does not bar relief where the impugned action is vitiated by lack of jurisdiction. In such a case, the availability of revision does not prevent the Court from issuing certiorari.

Conclusion: The writ petitions were maintainable despite the alternative remedy, in favour of the assessee.

Final Conclusion: The assessments were quashed and writ relief was granted because the statutory notice requirement was not satisfied and the assessing authority lacked jurisdiction, while the alternative remedy did not displace writ jurisdiction in these circumstances.

Ratio Decidendi: Where a valid statutory notice is a condition precedent to assessment, non-service on the legally competent guardian of a minor renders the subsequent best judgment assessment without jurisdiction, and the existence of an alternative revisional remedy does not bar writ relief against such jurisdictional error.

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