1970 (1) TMI 5

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....it petition preferred under article 226 of the Constitution of India is directed against the order of assessment dated 30th June, 1967, and a notice of demand of the same date issued by the Agricultural Income-tax Officer, Puttur, South Kanara District--the respondent in the above petition. The petitioner is an agriculturist owning areca and coconut gardens in Mundaje Village of Belthangady Taluk ....

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....date of the receipt of the notice a return in Form No. 3 disclosing his income for the year 1963-64. The petitioner sent a reply on August 11, 1966, stating that he has not maintained accounts in a presentable form for the year 1963-64 and therefore unable to file the return. He submitted that the assessment be made to the best of judgment. On March 21, 1967, the respondent sent a notice to the pe....

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.... S.P. Bhat, is that the composition of tax made under section 67 of the Act not having been set aside or revoked and so long as that order of composition is operative, the respondent has no jurisdiction to make a regular assessment to tax under the Act. Section 67 of the Act enables any person who derives agricultural income from land not exceeding 150 acres in extent of the eighth class of land o....

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.... any other matter incidental thereto shall not apply in relation to the grantee: vide sub-section (4) of section 67. The effect of sub-section (6) of section 67 is that where permission to compound the agricultural income-tax payable by any person under the Act is granted, he is exempted from regular assessment under the Act. In the instant case the petitioner made the application to compound t....