KESHAV LAXMAN SANGORAM Vs. STATE OF MYSORE

JUDGEMENT

(1.) WE are concerned in this reference which is made by the Commissioner of Agricultural Income-tax under section 55 of the Mysore Agricultural Income-tax Act, 1957, as it stood before its amendment, with an assessment of agricultural income for the assessment year 1957-58.

(2.) A notice was issued to the assessee on July 15, 1958, under section 18(2) after the expiry of the relevant financial year, but the assessee did, however, produce his return before the assessment was made. The Agricultural Income-tax Officer made an assessment thereafter under section 19(3). That assessment was affirmed by the Deputy Commissioner in appeal, and under section 55(2), as it then stood, the assessee applied to the Commissioner for a reference to this court of the questions of law arising out of the order made by the Deputy Commissioner, and the Commissioner made a reference accordingly. But, by an order of his court made on July 15, 1963, the Commissioner was directed to make a proper reference, and in obedience to that order we have now before us a statement of the case prepared by the Commissioner.

(3.) THE two questions referred to us read :