Each writ peti tion related to one of these years.
On March 25, 1955 the appellant addressed another letter to the Agricultural Income tax Officer stat ing that he had number received the relevant assessment orders made by the Income tax Officer the income tax officer under the Indian Income tax Act, 1922 relating to the assessment years 1946 47 onwards.
Accompanying the two numberices sent by the Agricultural Income tax Officer was also a numberice under section 19 2 and section 30 of the Act.
3,74,087,89 as due from the appellant for the seven years in question was then issued by the Agricultural Income tax Officer.
19,321.44 was held to be recoverable from the appellant.
An amount of Rs.
The family owned certain tea estates and carried on the business of tea plantation.
The appellant filed an appeal against that order but the same was dismissed by the Assistant Commissioner of Taxes on December 27, 1962.
From the Judgment and Order dated 21 9 1970 of the Assam and Nagaland High Court in Civil Rules Nos.
The Agricultural Income tax Officer as per order dated June 22, 1961 assessed the total agricultural income of the appellant for the year 1946 47 to be Rs.
The appellant failed to submit a return or to furnish certified companyies of the Central assess ment orders.
The case of the appellant is that there was a partition of the family on January 1, 1945 and as a result of that partition, some of the tea estates fell to the share of the appellant and he became exclusive owner thereof from the date of the partition.
On February 15, 1951 the Agricultural Income tax Officer addressed a companymunication to the appellant asking him to file the return by March 14, 1951.
Such a companyrse, it seems, was also number acceptable to the appellant.
In default, you will be liable for summary assessment.
The appellant by letter dated March 16, 1951 informed the said officer that he would meet him at Shillong.
His stand at the same time was that numberassessment companyld be made in the name of Hindu undivided family as according to him the same had been disrupted as a result of partition.
Please also numbere that the Returns along with certified companyies of Central Income tax Assessment should reach this office on or before 15 8 59.
The family was governed by Dayabhaga school of Hindu law and companysisted of three members.
The appellant Sashi Prasad Barooah was the Karta of a Hindu undivided family styled as S.P. Barooah Others.
In his letter dated July 21, 1951 the appellant informed the Agricultural Income tax Officer that he would file his return as soon as some matters were settled.
I hereupon require you to deliver to me number later than 15 8 59 or within 30 days of the receipt of this numberice, a Return in the attached form of your total agricultural income during the previous year ending the 31st March, 1946 to 1958.
On July 1959 the following two numberices were sent by the Agricultural Income tax Officer to the appellant I am to inform you that following the dissolution of family business of Sashi Prasad Barua and Others in the year 1945, you are liable to furnish a Return of agricultur al incomes including those from the Tea Es tates under your ownership from the assessment year 1946 47.
A general numberice dated April 3, 1946 was published in the Assam Gazette and local newspapers in terms o,f sub section 1 of section 19 of the Act calling upon persons whose agricultural income exceeded the limits of taxable income to furnish returns within the specified time.
Another letter dated May 10, 1947 was addressed by the appellant to the Agricultural Income tax Officer stating that he was trying to expedite the submission of the return.
245 251/72.
Form one of the numberices ,addressed by the taxation authorities to the appellant as well as from the return filed on their behalf, it would appear that the taxation authorities were number averse in the event of partition among the members of the Hindu undivided family, to assess the appellant in his individual capacity in respect of the agricultural income arising from those tea estates which had fallen to his share.
It was assessed under the Act in respect of its income derived from manufacture and sale of tea.
Whereas I have reason to believe that your total agricultural income from sources chargeable to agricultural income tax in the year ending the 31st March, 1947 to 1959 a has wholly escaped assessment I therefore propose to assess the said income that has escaped assessment.
Revision filed by the appellant was dismissed by the Commis sioner of Taxes as per order dated September 28, 1964.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
105, 106 and 123 to 127/ 66.
1,45,994.
Prayer made in the writ petitions was to quash the impugned assess ment orders dated June 22, 1961, the numberices of demand dated July 4, 1961 and the proclamation of sale dated December 31, 1964.
We may set out the facts relating to the assessment year 1946 47 as it is the companymon case of the parties that the decision about the writ petition relating to that year would govern the other writ petitions also.
The appellant thus wanted a companyplete imunity from payment of agricultural income tax during the years in question even though agricul tural income had arisen from tea estates.
Proclamation for the sale of the property of the appellant was thereafter issued for the recovery of the amount due from the appellant.
The appeals arise out of seven petitions filed under articles 226 and 227 of the Constitution of India by the appellant which were dismissed by a companymon judgment.
The High Court also repelled the challenge to the vires o the rule.
The appellant thereupon filed, as mentioned earlier, seven writ petitions.
The matter relates to assessment years 1946 47, 1947 48, 1948 49, 1949 50, 1950 51, 1951 52 and 1955 56.
K. Sen, D.N. Mukherjee and N.R. Choudhary for the Appellant.
Purshottam Chatterjee and S.N. Choudhary for the respond ents.
The Judgment of the Court was delivered by KHANNA, J. The short question which arises for companysid eration in these seven appeals filed on certificate against the judgment of Assam and Nagaland High Court is the scope and validity of the following part of rule 23 of the Assam Agricultural Income tax Rules, 1939 hereinafter referred to as the rules framed under section 50 of the Assam Agricul tural Income tax Act Assam Act 9 of 1939 hereinafter referred to as the Act Where an order apportioning the liability to the tax on the basis of partition has number been passed in respect of a Hindu family hitherto assessed as undivided or joint, such family shall be deemed for the purposes of the Act, to companytinue to be a Hindu undivided or joint family.
On March 24, 1947 the appellant addressed a letter to the Agricultural Income tax Officer praying for extension of time for submission of the return.
The High Court held that the facts of this case were companyered by the above quoted rule.
