1979 (6) TMI 4

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....ed the value of the paddy as also deductions and the tax payable as follows: " Assessed u/s. 25(5) for failure to submit return. Land : 25 acres of agrl. land as per past records has been accepted for the purpose of assessment in the absence of any return. In the absence of any return, the production of crops which are valued as per rule 4(2)(a) has been estimated on the basis of the prevailing local average. Computed thus :  Aman 25 acres X 6*'50 qlts. acres X Rs. 80 per qlt.   = Rs. 13,000  Straw 25 acres X 2 khns. acres X Rs. 60 per qlt.      = Rs.  3,000                    ....

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.... to have derived income from 25 acres of agrl. land as per past assessment record. In the absence of any accounts the average rate of production of crops which are valued as per rule 4(2)(a) has been estimated on the basis of the prevailing local average. Computed thus :  Aman paddy 25 acres X 7 qlts. acres X Rs. 70 per qlt.   = Rs. 12,250  Aman straw 25 acres x 2 khns. acres X Rs. 50 per khn.   = Rs.  2,500                                                 ....

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....nbsp;                          ----------                                                     T.A.I. Rs.  7,325 A. I. Tax imposed Rs. 361 payable by 27-6-74." The petitioner challenged the assessment on three grounds. The first ground is that the officer made an error in computing the income on the basis of the paddy deemed to have been received by the a....

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....ible for the assessing authority to determine the amount that was actually received by him (the assessee). The computation must proceed on the basis of the paddy and the income therefrom which the assessee is deemed to have received having regard to the relevant circumstances. In this case, we have seen that the computation was made on the basis of 6.50/7 quintals yield per acre which in the affidavit-in-opposition was stated to be based on records which it appears the State maintains with reference to the locality, to which there is no rebuttal by any affidavit-in-reply. In view of this position it is not possible to accept the bare certificate of the Anchal Pradhan in respect thereof on which reliance has been placed by the assessee. I, a....