- (1.) Several questions of law have to be answered on this petition under Article 226 of the Constitution.
(2.) The petitioner is the owner of certain agricultural lands. There was no assessment proceeding against him under the Bengal Agricultural Income -tax Act. 1944 (hereinafter referred to as 'the Act') prior to 1949. In 1919 -51 there were such proceedings bill the assessment was nil upon the finding that his income fell below the taxable amount Subsequently, on 18 -11 -1958 the Agricultural Income -tax Officer issued notices under Section 38(1) of the Act asking the petitioner to submit returns for the years 1954 -57 It is against the notice in respect of the year 1956 -57, which is at Ann. A to the petition, that the present petition has been brought Before proceeding further, it would be useful to reproduce the text of this notice. "Whereas in consequence of definite information which has come into my possession I have discovered that your total agricultural income from Rent Revenue and Agriculture chargeable to agricultural income -tax in the previous year corresponding to the assessment year 1956 -57 - (a) has wholly escaped assessment, (b) has been assessed at too low a rate, that is to say at ..... pies in the rupee instead of at .... pies in the rupee, (c) has been the subject of excessive relief under the Act. I therefore propose (a) to assess the said income that has escaped assessment. (b) to re -assess your said income at the correct rate as aforesaid, (c) to revise the assessment after a correct estimate to the relief due. I hereby require you to furnish to me at my office not later than 24 -12 -1958 or within 31 days of the receipt of this notice a complete return in the attached form of your/your firm's/ the family's/the association's/the company's the Ruler's total agricultural income during the said previous year duly signed by you/ you on behalf of your firm/you on behalf of the family/you on behalf of the association/you on behalf of the company/ you on behalf of the Ruler and verified in the manner indicated in the said form."
(3.) In pursuance of this notice, the petitioner submitted a return and produced his account books before the Officer on 27 -1 -1960 but also filed petitions objecting to the jurisdiction of the Officer to proceed under Section 38(1) of the Act. It is alleged that notwithstanding such objection, the petitioner was served with the demand notice at Ann. B to the petition, dated 27 -12 1960. requiring him to pay the tax assessed at Rs. 117.75 P., in respect of the disputed year 1956 -57. The petitioner asked for a free copy of the assessment order which was refused by the letter dated 9 -2 -1961 (Ann. C);