https://www.taxtmi.com/caselaws?id=25584 The High Court of Kerala considered an appeal by the State challenging the dismissal of its application seeking recovery of amounts due under orders of assessment under the Agricultural Income-tax Act, 1950. The court held that the assessment orders were declared null and void due to non-compliance with natural justice rules, as the official liquidator had not been heard. The court emphasized that the liquidation court lacked the authority to declare the assessment orders invalid and remitted the case back to the lower court for reconsideration on the question of recovery, allowing both parties an opportunity to present their arguments. en-us Tue, 11 Nov 1986 00:00:00 +0530 Fri, 29 Jan 2010 15:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25584 The High Court of Kerala considered an appeal by the State challenging the dismissal of its application seeking recovery of amounts due under orders of assessment under the Agricultural Income-tax Act, 1950. The court held that the assessment orders were declared null and void due to non-compliance with natural justice rules, as the official liquidator had not been heard. The court emphasized that the liquidation court lacked the authority to declare the assessment orders invalid and remitted the case back to the lower court for reconsideration on the question of recovery, allowing both parties an opportunity to present their arguments. Case-Laws Income Tax Tue, 11 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25584