Rectification under agricultural income-tax law cannot be used to make a fresh assessment where no prior assessment order exists.

Section 37 of the Karnataka Agricultural Income-tax Act was confined to rectifying mistakes in assessment orders already passed and could not be used to make a fresh assessment where no assessment order existed. Because no assessment had been made on the joint family income up to the date of partition, the proposed action could not be treated as a valid rectification proceeding. The notice issued under section 37 was therefore invalid and was quashed.

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Issues: Whether a notice issued under section 37 of the Karnataka Agricultural Income-tax Act could be sustained when no assessment order had been passed in respect of the income of the undivided family up to the date of partition.

Analysis: Section 37 is confined to rectification of mistakes in assessment orders already passed. It does not authorise the making of a fresh assessment where the income has not yet been assessed. As no assessment order had been made in respect of the joint family income up to the date of partition, the proposed action could not be justified as a rectification proceeding under section 37.

Conclusion: The notice issued under section 37 was invalid and was quashed.

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