1971 (7) TMI 25

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....or agricultural income-tax under section 17(4), Madras Agricultural Income-tax Act, 1955. The original order is dated April 13, 1961. It appears that proceedings were taken under section 35 of the Act and the case of the petitioner is that no notice under section 35 was issued to him by the appropriate authority and such a notice, even if it emanated from the statutory authority, was not served on....

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....ner of Agricultural Income-tax, however, relied upon the signature of the petitioner in a blank form of a notice captioned to be one generally issued in proceedings under section 35 of the Act. The records have been brought on the rule nisi and I perused the same, and in particular scrutinised the so-called notice issued by the department to the petitioner under section 35 of the Act. The notice i....

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....5. The fact that an enquiry was held on such an inchoate and irregular notice under section 35 does not make any difference at all. But, this enquiry was made much of by the Commissioner when he observed that the revision-petitioner did appear before the officer on July 8, 1963, and participated in the proceedings taken under section 35. The error apparent lies in the fact that the Commissioner th....