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Issues:
1. Inclusion of income from wife's property in agricultural income-tax assessment. 2. Validity of appellate and revision orders. 3. Application of section 9(2) of the Agricultural Income-tax Act. 4. Arbitrariness in income estimation without proper accounts. Analysis: 1. Inclusion of income from wife's property: The petitioner contested the inclusion of income from his wife's property in his agricultural income-tax assessment for the year 1980-81. The petitioner argued that there was no transfer of property to his wife and that the inclusion was incorrect under section 9(2) of the Act. However, the Agricultural Income-tax Officer relied on findings from previous assessments where it was concluded that the property was purchased with funds belonging to the petitioner. The court held that as long as the previous findings were not vacated by appropriate proceedings and no fresh material was presented, the inclusion of income from the wife's property was justified based on the principle that prior decisions are "good and cogent evidence" in subsequent years. 2. Validity of appellate and revision orders: The petitioner challenged the appellate order (Exhibit P-3) and revision order (Exhibit P-4) along with the original assessment order (Exhibit P-1). The court noted that the Appellate Assistant Commissioner had consistently found that the income from the wife's property was includible in the petitioner's assessment based on previous findings. The court emphasized that the petitioner had the opportunity to file second appeals for previous years but failed to do so. The court held that the findings in the prior years were relevant and could be relied upon by the Revenue until shown to be unjustified, thus upholding the validity of the appellate and revision orders. 3. Application of section 9(2) of the Act: The petitioner argued that section 9(2) of the Agricultural Income-tax Act was not properly invoked in his case. However, the court found that the provision was correctly applied based on the findings from previous years. The court emphasized that a fresh consideration of the issue was unnecessary as long as the earlier findings remained unchallenged and no new material was presented. The court concluded that the order of assessment and the revision order were valid and unassailable. 4. Arbitrariness in income estimation: The petitioner raised concerns about the arbitrariness of the income estimation due to his failure to maintain proper accounts. The court acknowledged that some element of arbitrariness is inevitable in such cases and upheld the Agricultural Income-tax Officer's estimate based on previous records and circumstances. The court emphasized that the quantum fixed on such estimate was a question of fact and not subject to review by the court under article 226 of the Constitution. The court dismissed the petitioner's contention regarding the income estimation. In conclusion, the court found the original petition to be without merit and dismissed it with costs, including advocate's fee.
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