Mandatory notice for return is a condition precedent to reassessment under the Mysore Agricultural Income-tax Act.

Reassessment under section 36 of the Mysore Agricultural Income-tax Act is valid only if it is preceded by a statutory notice requiring the assessee to furnish a return in the manner contemplated by section 18(2). Where the notices merely called for objections to proposed reassessment and did not require returns for the relevant years, the condition precedent to reassessment was not satisfied. The absence of the mandatory notice rendered the reassessment proceedings contrary to the Act and without jurisdiction.

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Issues: Whether reassessment proceedings under section 36 of the Mysore Agricultural Income-tax Act, 1957 were invalid for want of a notice requiring the assessee to furnish a return under section 18(2).

Analysis: Section 36 authorises reassessment of income escaping assessment only after the Agricultural Income-tax Officer serves a notice containing all or any of the requirements of a notice under section 18(2), which requires the assessee to furnish a return within the time specified. The notices issued in these cases did not require the assessee to file returns for the relevant assessment years and only called for objections to the proposed reassessment. Since the statutory notice contemplated by section 36 read with section 18(2) is a condition precedent to valid reassessment, the proceedings initiated without such notice were contrary to the Act.

Conclusion: The reassessment proceedings were illegal and without jurisdiction, and the assessee succeeded.

Ratio Decidendi: A reassessment under section 36 is invalid unless preceded by a statutory notice requiring the assessee to furnish a return in the manner contemplated by section 18(2); absence of such notice vitiates the reassessment for want of jurisdiction.

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