Decided on July 16,1962

Kokkallur Agricultural Estate (P) Ltd Appellant
Agricultural Income Tax Officer, Badagara Respondents


C.A.VAIDIALINGAM,J. - (1.) IN all these three writ petitions,the petitioner is the same.
(2.) ON behalf of the petitioner,Mr.P.K.Subramonia Iyer,learned counsel,challenges the orders of the concerned Agricultural Income -tax Officer,levying penalty Income -tax Officer,under section 20 of the Kerala Agricultural Income -tax Act,1950.The orders levying penalty in O.P.1100/61,1101/61 and 1102/61,are Exts.P -9,P -5 and P -1 respectively,and passed on the same date,namely 23rd May 1961.Under Ext.P -9,a penalty of Rs.2,500,under Ext.P -5,a sum of Rs.1,500,and under Ext.P -1,another sum of Rs.1,500,have been levied as penalty,for what the officer calls a delay in the submission of the returns under section 17(1)of the Agricultural Income -tax Act,for the assessment years 1958 -59,1959 -60 and 1960 -61. There are several grounds of attack taken as against the levy of penalty in all these writ petitions,and I will advert to the various points that have been urged by Mr.P.K.Subramonia Iyer,learned counsel for the petitioner,after indicating the circumstances under which these orders appear to have been passed.
(3.) AT the outset,I may state that there is no controversy that the proceedings in connection with all these matters are more or less of the same pattern,and the notices directing the party to show cause against the levy of penalty are also the same,and the actual orders levying penalty in each of the cases are also exactly similar and for the same reasons.Therefore,it is not really necessary for me to consider,in each of these writ petitions individually,the various notices,the explanations offered,the assessment orders passed,and the orders levying penalty.I will only advert to the proceedings connected with O.P.No.1100/1961 with reference to the exhibits filed there in and which have been accepted by the learned counsel for the petitioner,Mr.P.K.Subramonia Iyer,as well as by the learned Government Pleader,as of the same pattern But the exhibits under which the penalty orders under attack have been made,are given the numbers as given in the respective original petitions themselves.;

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