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Assessment under Bengal Agricultural Income-tax Act for years 1955-56 and 1956-57, rectification of assessment orders, power of revision by Commissioner of Agricultural Income-tax. Analysis: The judgment pertains to an application under article 226 of the Constitution concerning the assessment for the years 1955-56 and 1956-57 under the Bengal Agricultural Income-tax Act, 1944, by a company engaged in tea manufacturing and sales. The petitioner challenged the assessment orders made by the Agricultural Income-tax Officer, Jalpaiguri, based on certified copies of corresponding orders under the Income-tax Act. The Appellate Assistant Commissioner modified the assessments, prompting the petitioner to request the Agricultural Income-tax Officer to revise the orders. However, the officer declined, citing limitations on his revision power. Subsequent appeals and revision applications were made, leading to the current challenge against the failure to dispose of the revision applications by the Commissioner of Agricultural Income-tax. The judgment delves into the intricacies of the Bengal Agricultural Income-tax Act, emphasizing the interdependency of agricultural income computation with the assessment under the Indian Income-tax Act. The certified copies of orders under the Income-tax Act serve as conclusive evidence for agricultural income-tax assessment. The court notes the absence of provisions for revising assessments post-appellate or revisional orders under the Bengal Agricultural Income-tax Act, highlighting a legislative gap. Acknowledging the duty to collect legal dues while preventing unjust taxation, the court interprets the legislative intent to necessitate rectification mechanisms for aligning agricultural income-tax assessments with Income-tax Act computations. The court underscores the need to read ancillary powers into the existing provisions to uphold legislative objectives effectively. Despite the absence of specific revision provisions for cases like the present one, the court deems it appropriate to grant the Commissioner inherent power to direct reevaluation of agricultural income-tax based on Appellate Assistant Commissioner's orders. Consequently, the court directs the Commissioner to reconsider the pending applications and instructs the Agricultural Income-tax Officer to recalculate the petitioner's tax liability for the relevant years in line with the appellate orders, subject to specified conditions. In conclusion, the court grants relief to the petitioner, affirming their entitlement to seek revision based on the Appellate Assistant Commissioner's orders. The judgment makes the rule absolute in part, directing the Commissioner to address the pending applications and adjust the agricultural income-tax assessments accordingly. No costs are awarded in this matter.
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