K V ABDULLA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) IN this petition under Art. 226 of the Constitution of INdia, the petitioner has prayed for the issue of a Writ of Certiorari quashing Exhibit-B, the order of the assessment made by the INcome Tax Officer, Central Circle-V, Bangalore (ITO), dt. 26-8-1978, issue of a writ of Prohibition restraining respondent-1 from taking any steps pursuant to Exhibit-B and also to declare the provision relating aggregation of agricultural income for rate purposes, as unconstitutional offending Art(s) 14 and 19 of the Constitution.

(2.) THE facts leading to this petition are these :

(3.) THE Parliament enacted the Finance Act in the Year 1976 to give effect to the financial proposals of the Central Government for the financial year 1976-77. section 2 of the Finance Art which is relevant for our purpose reads thus :