B.R. CHRISTUDAS REGULAS AND ELAVATTATHU KIZHAK KUMKARA, Vs. STATE OF TRAVANCORE-COCHIN AND ORS.
HIGH COURT OF KERALA
B.R. Christudas Regulas And Elavattathu Kizhak Kumkara,
State Of Travancore -Cochin And Ors.
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T.K. Joseph, J. -
(1.) THE Petitioner was assessed to agricultural Income Tax in respect of the accounting years 1122, 1123, 1124 and 1125 (M. E.). He appealed against the said assessments, his appeal against the assessment for the accounting year 1122 being appeal No. 172 of. 1953 -54 and his appeals against the assessments for the accounting years 1123, 1124 and 1125, appeal Nos. 163, 164 and 165, respectively, of 1953 -54.
(2.) THE appeals were dismissed and he then filed revision petitions, No. 23 of 1954 -55 and Nos, 24, 25 and 26 of 1953 -54, before the Agricultural Income Tax Commissioner, Trivandrum. Revision Petition No. 23 of 1954 -55 was in respect of the assessment for the accounting year 1122 and Revision Petitions 24, 25 and 26 of 1953 -54, were in respect of the assessments for the accounting years 1123, 1124 and 1125. By his order L. Dis. 11352/54, the Commissioner rejected the revision petition No. 23 of 1954 -55, and by his order L. Dis. 1.1353/54, the revision petitions, Nos. 24, 25 & 26 of 1953 -54. Both the orders are dated 22 -7 -1954 and read as follows:
As the fee prescribed for revision has not been paid so far, tho revision petition is rejected.
The Commissioner of Agricultural Income Tax was apparently under the impression that, the petitions were governed by Section 46 of the Travancore Income Tax Act, 1,121 (Act 23 of 11.21). That section deals with the Commissioner's power of revision under that Act and provides by Sub -section (3) that:
Every application by an Assessee under Sub -section (2) shall be accompanied by a fee of twenty -five rupees.
The fee of Rs. 25 was not paid in respect of the petitions and he came to the conclusion that they should be dismissed on that ground.
(3.) THE Travancore Income Tax Act, 1121, in so far as it related to tax on agricultural income, was repealed by Section 71(1) of the Travancore -Cochin Agricultur Oncome -tax Act, 1950 (Act 22 of 1950) fat Act came into force on 1st April 1951 by of the Notification of the Government of 'ancore -Cochin, No. S. R. 1 -4681/50/R.D., 'daVsd 31st March 1951. It is agreed that all the pic -iigs in respect of the accounting years 1122, 14 and 1125 were initiated only after 1st April I&5J. and hence it is impossible to understand how Section 46 of the Travancore Income Tax Act, 1121, can possibly apply to the four revision petitions in question.;
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