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TMI Blog1976 (10) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... -1 notice and exhibit P-2 notice of demand was issued to him on December, 29, 1969. As a matter of fact the petitioner's father was having only an extent of 6.01 acres of plantations when he received exhibit P-1 notice even though the extent he was originally having was 42.21 acres. Against the assessment the petitioner's father filed an appeal before the Revenue Divisional Officer, Kottayam. But the same was dismissed by the Revenue Divisional Officer on the ground that the petitioner's father did not file any objections to exhibit P-1 notice issued under section 3(3) of the Act. Against the appellate order of the Revenue Divisional Officer, the petitioner filed exhibit P-3 revision before the 3rd respondent, the Board of Revenue, Trivandr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sments made under section 5(4) and section 6 of the Act. Learned counsel points out that this is a case where the petitioner denies his liability to be assessed under the Act and hence irrespective of the fact whether the petitioner's father filed any objections to exhibit P-1 notice under section 3(3) of the Act, an appeal will lie against the order of assessment. Learned counsel then refers to rules 5(a) and 10(a) of the rules, which read : " 5. (a) If the assessee files no objections or produces no evidence in response to the notice under rule 4, within the time specified in the notice, the assessing authority shall straightaway assess the party to plantation tax on the basis of the revised extent." " 10. (a) An appeal against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proviso to rule 10(a) of the Rules. In this case, admittedly, the assessment was under section 3(3) of the Act and was not under section 5(4) of the Act. As per rule 5(a), if an assessee does not file his objections to the notice issued under rule 4 for revising the extent of his plantations under section 3(3) of the Act, an assessment can be made. As the proviso to rule 10(a) of the rules bars an appeal against an assessment under section 3(3) of the Act also, to that extent the proviso is ultra vires of section 9(1) of the Act. So it goes without saying that against an assessment under section 3(3) of the Act an appeal will lie under section 9 of the Act. Proviso to rule 10(a) of the Rules to the extent that it bars appeals against as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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