1961 (8) TMI 65

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.... the provisions of section 31 of the U.P. Agricultural Income Tax Act. According to the petitioner, the assessment order was made on January 31, 1954. Notice of demand in respect thereof was issued on March 18, 1954, and served on the petitioner on October 9, 1954. The petitioner says that having regard to the provisions of section 30 of the Agricultural Income Tax Act, the first installment of this tax demand became payable on November 9, 1954, and the second and final installment became payable on May 9, 1956. The petitioner says that recovery notice in respect of these amounts was issued on July 12, 1956, requiring payment to be made by July 19, 1956. In support of this averment the petitioner has filed annexure "A" to his affidavit. I a....

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....d on July 12, 1956, was beyond time. It was the issue of this notice which he characterises as the commencement of recovery proceedings. To my mind, learned counsel is not right in this submission. Under sub-section (1) the Collector is authorised to recover the amount as if it were an arrear of land revenue. The authority which sets the Collector in motion is the assessing authority under the U.P. Agricultural Income Tax Act. From annexures "III" and "IV" to the counter affidavit it is found that the assessing authority made a report to the Collector on May 12, 1954, and on October 9, 1954, that there were arrears in respect of the agricultural Income Tax due for 1360F and that steps may be taken for the realisation of the same. On May 13,....

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....ri materia and the language used is exactly the same. In this view the proceedings for recovery were well within one year as contemplated in sub-section (2) of section 32 and recovery proceedings in this case cannot be held to be invalid as being out of time. There is one other aspect of this matter which must be adverted to. As shown above, section 32(1) of the U.P. Agricultural Income Tax Act says that agricultural Income Tax dues and penalties may be realised as if they were an arrear of land revenue. Section 288 of the U.P. Zamindari Abolition and Land Reforms Act lays down as follows : "The provisions of this Act with regard to the recovery of arrears of revenue shall apply to all the arrears of revenue and sums of money re....