R.S. Pathak, J. - (1.) a statement of a case referred to this Court under Sec. 24(2) of the U.P. Agricultural Income Tax Act for its opinion on the following questions:- (i) Was the notice of June 14, 1954 asking the assessee to file a return next day in accordance with the provisions of Sec. 25 of the U.P. Agricultural Income Tax Act? (ii) Was the assessment illegal on account of the defect in the notice, if any? (iii) Did the filing of the return as directed in the notice amount to a waiver of any defect in the notice?
(2.) Proceedings for the assessment of the petitioner for the assessment year 1361F. were taken, and it was held that he was not liable to assessment, the taxable income being below the limit mentioned in Sec. 4 of the Act. Subsequently, upon assessment proceedings being completed for the assessment year 1360F, it was found that certain further income was liable to be assessed in the hands of the assessee for 1361F. A notice, purporting to be under Sec. 25 of the Act, was issued on June 14, 1954 calling upon the assessee to appear on the next day and to submit a return. An assessment order under Sec. 25 was made on June 20, 1955. An appeal preferred by the assessee against the assessment was dismissed. The assessee then filed a revision application, contending that the notice under Sec. 25 was invalid as it did not allow him a period of at least 30 days for filing his return, but the Revision Board held that assuming the notice was defective the assessee had waived any objection to the invalidity of the notice by actually filing a return within the time specified in the notice. Sec. 25 provides: "If for any reason any agricultural income chargeable to agricultural income tax has escaped assessment for any year or has been assessed at too low a rate, the assessing authority may, at any time within two years of the expiry of that year serve on the person liable to pay agricultural income tax on such agricultural income . . . a notice containing all or any of the requirements which may be included in a notice under sub-Sec. (3) of Sec. 15 and may upon service of such notice proceed to assess or re-assess such income, and the provisions of this Act, shall, so far as may, apply accordingly as if the notice was a notice issued under that sub-section." Sec. 15(3) empowers the assessing authority to serve "a notice in the prescribed form requiring such person to furnish within such period, not being less than thirty days as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner . . .".
(3.) Question No. 1 calls for a decision on the point whether the notice of June 14, 1954 requiring the assessee to file a return the next day satisfies the provisions of Sec. 25. For the assessee it is contended that the notice under Sec. 25 must contain the requirements which may be included in a notice under Sec. 15(3), and that one of these requirements essential to the validity of the notice is that it must specify a period not less than thirty days for filing the return, and since this period has not been specified, the notice is not a notice in accordance with Sec. 25.;