9911796707
TMI Blog1972 (6) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... SWAMI C.J. - The petitioner is the managing director of Thengalbari Tea Estate (Private) Ltd. with its head office at Na-ali, Jorhat. The company carries on business in tea and owns and possesses several tea gardens in the State of Assam including the Thengalbari Tea Estate. The Agricultural Income-tax Officer, Shillong (respondent No. 1), by an order dated June 30, 1962, determined the income of the petitioner from cultivation, manufacture and sale of tea of Thengalbari Tea Estate at Rs. 3,00,000 for the assessment year 1957-58, and assessed the petitioner to pay the agricultural income-tax of Rs. 1,01,605 for the year. The petitioner states that no notice under section 19(2) of the Assam Agricultural Income-tax Act, 1939, hereinafter call ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent year 1957-58, after the general notice under section 19(1) of the Act, for the submission of the return of agricultural income for the previous year, suo motu, by all persons who were liable to pay tax thereunder was published in the Assam Gazette, dated April 17, 1957, and after the statutory notice under section 19(2), ibid, was issued and served on the petitioner, vide the communication bearing No. 2632/B-85, dated July 18, 1957, within the relevant financial year 1957-58. A copy of the relevant order, dated July 16, 1957, passed by the respondent No. 1 on the order sheet for the assessment year 1957-58, and also a copy of the relevant entry in the 'register of letters issued' by the respondent No. 1 showing the issue of the said not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have to be decided in this case as a matter relating to the jurisdiction of the officer on the basis of the affidavits and such proof as is produced before us. The department has sought to establish service of notices by producing a copy of the order under section 19(2) dated July 16, 1957 (annexure "A"). Next, a copy of the entry in the issue register (annexure "B") is produced showing that a notice has been issued. Whether the notice was in fact issued is not established from this entry. It is also not established whether the notice was served by post or served personally on the petitioner through "peon book". The evidence produced by the department read with the affidavit does not establish that the notice under section 19(2) was serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section (2) of section 19, and may proceed to assess or reassess such income. . . . ." The requirement of three years under this section has been extended to eight years by the Assam Act, XV of 1966, and the learned Advocate-General, Assam, concedes that the Amendment Act is not applicable in this case, which will be governed by the law as it stood prior to the amendment. If, therefore, section 30 applies in this case, the order is clearly without jurisdiction being barred by the rule of three years laid down under that section. That is why the learned Advocate-General, Assam, sought to establish service by relying upon annexures "A" and "B". We are, however, clearly of the opinion that service of notice under section 19(2) has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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