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Issues involved: Determining when an order of assessment becomes effective under section 35(2) of the Kerala Agricultural Income-tax Act.
Summary: The High Court of Kerala considered the issue of when an order of assessment becomes effective under the Kerala Agricultural Income-tax Act. The order of assessment for the year 1979-80 was challenged as time-barred, with a notice of demand issued beyond the prescribed period. The petitioner argued that the order becomes effective upon communication, citing legal precedents supporting this view. On the other hand, the Government Pleader contended that the order becomes effective upon being signed, relying on a Supreme Court decision and the provisions of the Act. The Court analyzed the requirement of communication for an order to become final and effective, emphasizing that communication is essential for an order of assessment to take effect. The date of communication, whether actual or constructive, is crucial, and the order only becomes binding upon communication. The Government Pleader's argument that the order becomes effective upon signing was countered by the Court, stating that communication is necessary for the party affected to be aware of the order. Ultimately, the Court held that the order of assessment only became effective upon communication through the notice of demand, which occurred beyond the five-year limitation period. As a result, the writ petition was allowed, and the order of assessment along with all related proceedings were quashed.
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