https://www.taxtmi.com/caselaws?id=20114 A statutory discretion to consent to a change of previous agricultural year under the Assam Agricultural Income-tax Act is not unfettered: it must be exercised consistently with the purpose of the provision, on a non-arbitrary basis, and with consent ordinarily granted unless exceptional reasons justify refusal. Judicial review focuses on the decision-making process, and failure to apply that legal standard renders the refusal illegal. On the facts discussed, the authority did not consider the request on that basis, so the refusal of consent was vitiated and the order was liable to be set aside. en-us Mon, 20 Jul 1992 00:00:00 +0530 Wed, 11 Nov 2009 17:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20114 A statutory discretion to consent to a change of previous agricultural year under the Assam Agricultural Income-tax Act is not unfettered: it must be exercised consistently with the purpose of the provision, on a non-arbitrary basis, and with consent ordinarily granted unless exceptional reasons justify refusal. Judicial review focuses on the decision-making process, and failure to apply that legal standard renders the refusal illegal. On the facts discussed, the authority did not consider the request on that basis, so the refusal of consent was vitiated and the order was liable to be set aside. Case-Laws Income Tax Mon, 20 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20114