1984 (6) TMI 2

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....1 to 13 years old - 1.50 acres 3rd group plants 10 years' old - 6.00 acres 4th group plants 15 years' old-2.00 acres For the pre-assessment notice, the assessee filed detailed objections which is available at page 25 of the assessment files. The assessee submitted that the yield in that year was reduced to 50 per cent. in view of some disease (azhukal) and the crop was poor. She also specifically objected to the estimate made on plants which were 10 years' old and 13 years' old. It is common ground that no inspection of the assessee's properties was conducted by the officer. It seems that the officer conducted enquiries in the locality and also inspected some other estate in the locality. Based thereon, he gave some deduction in the yiel....

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....led. It is broadly stated that the Revenue seeks to sustain Exhibits P-1 and P-2 orders on the ground that the estimate was made on the basis of previous records and assessments and a detailed enquiry was conducted at the time of inspection of an estate of the same group in the same locality. It is also the contention of the respondents that Exhibit P-3 guidelines are not conclusive and so the estimate made is fair and proper, I see considerable force in the contentions of the petitioner. It is true that Exhibit P-3 is only a guideline issued by the Board of Revenue. It is specifically stated therein that the yield will be reduced considerably from 10th year onwards. It is significant that the guidelines state that in the 12th year there wi....