R.S. Pathak, J. - (1.) THE Petitioner is aggrieved by recovery proceedings in respect of tax and penalty assessed against him for the assessment year 1362 Fasli under the UP Agricultural Income tax Act and for the assessment years 1365 Fasli to 1368 Fasli under the UP Large Land Holdings Tax Act.
(2.) IT appears that the penalty has been imposed upon the Petitioner for the several years because of his omission to pay the tax within time. The validity of the recovery proceedings is challenged by Shri V.K. Khanna, for the Petitioner, on a number of grounds. It is alleged that no penalty orders were in fact passed by the assessing authority. Alternatively, it is said that even if penalty orders were made, they were made without prior notice to the Petitioner. It is also contended that the entire recovery proceedings are barred by limitation.
(3.) WE find from the record now placed before us by Shri R.M. Sahai, learned Standing Counsel for the Respondents, that penalty orders were made for the years 1362 and 1363 Under Section 31(1) of the UP Agricultural Income tax Act and for 1365 under the UP Large Land Holdings Tax Act. No record has been produced before us showing that penalty orders were made for the years 1366, 1367 and 1368.;