COMMISSIONER OF AGRICULTURAL INCOME TAX Vs. SUBBIAH GOUNDER K

JUDGEMENT

(1.) A common question arises in these two petitions. It is whether, under section 31 of the Madras Agricultural Income-tax Act, an assessee is enabled to file an appeal from the order of composition of agricultural income-tax made under section 65 of Act. We shall briefly set out the fact in each of these petitions.

(2.) T. C. No. 54 of 1960. - The respondent in this case applied under section 65 of the Act for permission to compound, the agricultural income-tax payable by him. His application gave particulars of the extent of land held by him, the total of which came to 92.90 acres equivalent to 29.70 standard acres. The Agricultural Income-tax Officer, after satisfying himself that the particulars given in the application were correct, granted permission to compound. The result was that the respondent was called upon to pay, in lieu of the agricultural income-tax, a sum of Rs. 106.50 per year for the assessment year 1958-59, 1960-61.

(3.) IN these revision petitions, the State, as the petitioner, contends that the view of the Tribunal that an order for composition made under section 65 of the Act is appealable under section 31 of the Act is erroneous. The short question, therefore, is whether, where a person holding agricultural lands seeks to have the agricultural income-tax that would be payable by him compounded under section 65, an order granting the permission and fixing the amount payable by the person in lieu of agricultural income-tax is an order against which an appeal lay as provided for by section 31 of the Act.