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TMI Blog1992 (7) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Assam Agricultural Income-tax Act, 1939, has challenged an order of the Agricultural Income-tax Officer made on June 10, 1986, refusing to change the "previous agricultural year". Section 2(d) of the Assam Agricultural Income-tax Act, 1939, runs as follows: " ' previous agricultural year' means the twelve months ending the 31st day of March preceding the year for which the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al year", as defined in section 2 (d), is the financial year immediately preceding the assessment year, but the assessee has an option to have his "previous agricultural year" ending on the day to which his accounts have so been made up as is provided thereunder. The proviso to section 2(d) clearly says that, if the option has once been exercised by the assessee, the assessee cannot change that "p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is every possibility of causing real and substantive discrimination by arbitrary exercise of power and, therefore, such provision is violative of article 14. However, it is well-settled that guidelines need not be found in the provision itself conferring the discretionary power upon the executive authority. The same may be collected from the framework of the provision and the purpose for wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Civil Service Unions v. Minister for the Civil Service [1984] 4 All ER 935, we can conveniently classify under four heads the grounds on which administrative action is subject to control by judicial review. The first "illegality", the second "irrationality", the third "procedural impropriety" and the fourth "improportionality". By "illegality" as a ground for judicial review is meant that the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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