M.C.Desai, C.J. - (1.) These are all petitions of Raja Syed Mohammad Saadat Ali Khan for certiorari to quash assessment orders passed under the Wealth-Tax Act [No. 27 of 1957) by the Wealth-Tax Officer, Lucknow, the Appellate Assistant Commissioner and the Appellate Tribunal on appeal. The instant petition relates to assessment year 1957-58, writ petition No. 66 to assessment year 1958-59, writ petition No. 386 to assessment year 1959-60 and writ petition No. 385 to assessment year 1960-61.
(2.) Under Section 3 of the Act there is to be charged for every financial year a tax referred to as the wealth-tax in respect of the net wealth on the corresponding valuation date of every individual. Section 4 provides that in computing the net wealth of an individual there will be included as belonging to him the value of assets which on the valuation date are held by his wife, minor children, etc. Under Section 5 wealth tax is not payable by an assessee in respect of certain assets and they are not to be included in his net wealth. Assets are defined in Section 2 (e) to include property of every description, movable or immovable, but not to include "agricultural land and growing crops, grass or standing trees on such [and" (and certain other properties with which we are not concerned in these petitions). Net wealth is defined in clause (m) to mean "the amount by which the aggregate value computed in accordance with the provisions of this Act of all the assets .... ...... belonging to the assessee on the valuation date ......... is in excess of the aggregate value of all the debts, owed by the assessee on the valuation date other than ...... . . (ii) debts which are secured on, or which have been incurred in relation to, any asset in respect of which wealth-tax is not payable under this Act" and certain othar debts with which we are not concerned in these petitions. A Wealth-tax Officer is authorised by Section 16 to assess the net wealth of an assessee and determine the amount payable by him as wealth-tax. Any person objecting to the amount of his net wealth determined, of the amount of wealth-tax assessed, under the Act may appeal to the Appellate Assistant Commissioner, vide S. 23. Any assessee objecting to an order passed by an Appellate Assistant Commissioner under Section 23 may appeal to the Appellate Tribunal "within sixty days of the date on which he is served with notice of such order", vide Section 24. Section 25 lays down that the Commissioner may, either of his own motion or on application made by an assessee in this behalf, call for the record of any proceedings under the Act in which an order has been passed by any subordinate authority and may pass such order as he thinks fit. This provision is subject to the conditions that he cannot revise any order where an appeal against it lies to the Appellate Assistant Commissioner or the Appellate Tribunal and the time within which it can be made has not expired "or in the case of an appeal to the Appellate Tribunal the assessee has not waived his right of appeal" and that where an application has been made by an assessee under Section 25 the order cannot be revised unless the application is made "within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period". Section 27 contains provisions analogous to those of Section 66 of the Income-tax Act and Section 29, analogous to those of Section 66-A of the Income-tax Act.
(3.) In the instant petition the assessment order under Section 16 was passed on 16-2-1959, an appeal against it was decided by an Appellate Assistant Commissioner under Section 23 on 17-9-1959 and a revision application by the Commissioner under Section 25 on 16-2-1961. In writ petition No. 66 the assessment order was made on 18-2-1959 and an appeal from it was decided by the Appellate Assistant Commissioner on 17-9-1959, and a revision application by the Commissioner on 16-2-1961. In petition No. 386 the assessment order was passed en 25-1-1960, an appeal from it was decided by the Appellate Assistant Commissioner on 20-4-1961, a copy of his order was served upon him on 20-5-1961, he applied under Section 25 to the Commissioner for revising it on 1-6-1962 and the Commissioner on 31-8-1962 dismissed the application as barred by time. In petition No. 385 the assessment order was made on 24-3-1961, the notice of demand was served on 27-5-1961, no appeal was filed from it, an application under Section 25 for revision of it was made to the Commissioner on 1-6-1962 and it was dismissed on 31-8-1962 as barred by time. These are the orders that are sought to be quashed.;