M.C. Desai, J. - (1.) This appeal arises out of an order by Mootham, C.J. dismissing the appellants petition for a writ to quash certain proceedings for recovery of agricultural income tax from him pending in the court of the Collector, Sitapur.
(2.) We are concerned with the agricultural income-tax assessed for 1360 Fasli under the U. P. Agricultural Income tax Act, No. III of 1949. The assessing officer assessed the appellant under Section 16(4) of the Act to the tax of Rs. 1,000 and odd: the assessment was ex parte. Section 20 of the Act requires that a notice of demand of tax imposed under Section 16 should be served upon him and naturally he did not pay the tax. If he was aggrieved by the assessment, two remedies were open to him, one by an appeal as provided in Section 21, and the other by an application for revision as provided by Section 22. He chose the second remedy and on 6-3-1954 filed an application in revision before the Board of Revenue, but it was dismissed on 29-11-1954. Section 23 provides that "An authority passing any final order under Section 21 or Section 22 shall communicate such order to the assessee." and in compliance with this provision the Board Communicated to the appellant the result of the revision application, but again no notice of demand was sent to him. Section 30 lays down how the tax is payable. Sub-Sec. (1) lays down that "the amount specified in any notice of demand under Section 20 or in any order communicated under Section 23 shall be payable in four instalments." Sub-Sec. (2) lays down that "the first instalment shall be paid within one month of the service of the notice of demand or communication of the order as the case may be" and each subsequent instalment is to be paid within two months of the previous instalment, and sub-Sec. (3) lays down that "if any instalment is not paid in the time allowed under sub-Sec. (2), the assessee shall be in default: Provided that when an assessee has presented an appeal under section 21, the appellate authority, on application, may, direct that the assessee shall be treated as not being in default."
(3.) The appellant paid no instalment. On 11-2-1956 the assessing officer, treating him as in default., imposed upon him a penalty of Rs. 150 in exercise of the power conferred by Section 31 and the penalty also was not paid by him. On 13-2-1956 the assessing officer applied to the Collector under R. 28(4) of the Rules framed under the Act for realisation of the tax and the penalty. Section 32 provides that the Collector on the motion of the assessing authority may recover any penalty imposed under Section 31 or when an assessee is in default, the amount assessed as tax as if it were an arrear of land revenue and that no proceedings for the recovery of any sum payable under the Act can be commenced. "after the expiration of one year from the date on which the last instalment fixed under See. 30 falls due or after the expiration of one year from the date on which any appeal relating to such sum has been disposed of." ;