2016 (2) TMI 1312

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oyal, Advocate as well as Mr. M Nath, learned counsel representing the respondents. 2. The Order of Assessment dated 4.7.2015 and the Notice of Demand of like date issued under the hand of the Agricultural Income Tax Officer in the office of Commissioner of Taxes, Assam, are assailed in the present proceedings. 3. The petitioner is a Tea Company assessable to agricultural income tax under the Assam Agricultural Income Tax Act, 1939 (for short 'the Act'). The case laid out by the petitioner is that a substantial amount by way of refund is due to the petitioner under the aforesaid Act as well as in respect of the interest on such refund for earlier assessment years. However, the Respondent No.4 without refunding or adjusting the same ag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsel representing the respondents, at the very outset, submits that the writ petition is not maintainable in view of Section 24 of the Act, 1939 which provides for an appeal against the assessment made under the Act. Mr. Nath submits that having regard to the legislative intent as propounded under the provisions of the aforesaid Act, 1939, the High Court under Article 226 should only exercise its jurisdiction consistent with the provisions of the Act. In other words, it is contended that when a statutory remedy by way of an appeal is created by law for redressal of grievances, the remedy by way of a writ petition should not be entertained at the very first instance by ignoring the statutory dispensation. To buttress his argument, Mr. Nath r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e in excess of the sum due from the said assessee under the Act. Discretion vests with the assessee to opt for receiving the amount by way of set-off against the sum in respect of any other assessment year. The provision for payment of interest for delay caused in making refund is also provided. As regards the remission under Section 39 A, the State Govt. for the purpose of remitting the whole or part of the amount of the tax, interest or penalty payable in respect of any year by an assessee, the conclusion has to be reached by recoding reasons in writing. 6. In case of NC Mukerjee and Company (supra), it has been held that before the Certificate Officer executes the demand, the amount refundable to the assessee should be ascertained by ....