1970 (6) TMI 8

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....ondent No. 3), under section 19(4) of the Act. The assessment relates to the assessment year 1957-58, the relative previous year being the year ended March 31, 1957. The petitioner challenged the order of assessment on several grounds and one of the grounds was that the Act did not levy any charge on the income derived prior to November 1, 1956, from lands that were situated In the former State of Bombay but included in the new State of Mysore, This court allowed the writ petition on the said ground by its order dated October 30, 1961, following its decision in Writ Petition No. 2214 of 1959. Tile State of Mysore preferred appeals against the said decision in Writ Petition No. 224 of 1959 and the connected matters to the Supreme Court in....

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....sum payable by the assessee on the basis of such assessment . . . It is clear from the above that the Agricultural Income-tax Officer has the power to make the assessment to the best of his judgment only in cases where any person fails to make a return under sub-section (1) or subsection (2), as the case may be. In cases where sub-section (1) or subsection (2) of section 18 is not attracted, the power under sub-section (4) of section 19 cannot be exercised. The Act came into force on October 1, 1.957. Sub-section (1) of section 18 of the Act provides: (1) Every person whose total agricultural income durig the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax shall furnish to the Agricultural ....