1971 (11) TMI 29

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....T J.- This matter arises under the Mysore Agricultural Income-tax Act, 1957, hereinafter called " the Act ". The petitioner is an assessee under the Act. For the assessment year 1966-6-7 he did not file his return of income despite notice by the Agricultural Income-tax Officer, Dharwar (respondent No. 1). Thereafter, the first respondent proposed to make a best of judgment assessment and for that ....

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....ring. Since nobody appeared on November 29, 1968, the assessing authority adjourned the matter to December 24, 1968, at Dharwar. The petitioner made no attempts to findout the course of the proceedings before the first respondent despite the fact that he had engaged a lawer for the purpose of representing him in the assessment proceedings. On December 24, 1968, since the petitioner had remained ab....

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....er section 42(2) of the Act levying a penalty of Rs. 242.50. Aggrieved by the said order, the petitioner has preferred the above writ petition since he has no remedy of any appeal provided under the Act. The order of penalty dated July 21, 1969, in our opinion, cannot be sustained. The demand notice under section 31 was served on the petitioner on January 15, 1969. The petitioner made an applic....

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....is liable to be quashed. The order of assessment made under section 19(4) dated December 28, 1968, has been challenged on the ground that it is arbitrary and that the petitioner was not afforded the reasonable opportunity of being heard. Having regard to the facts of the case, which we have set out earlier, there is no substance in either of these contentions. Even before us, in these proceedin....