N V S KADIRVEL NADAR Vs. STATE OF MADRAS

JUDGEMENT

(1.) THE petitioner is a firm owning a cardamom estate in Papanasam reserve forest in Tirunelveli district. It was assessed to tax under Madras Act (V of 1955) by the Agricultural Income-tax Officer, Madurai, on March 30, 1957. Aggrieved by the decision of the officer, the petitioner filed an appeal before the Assistant Commissioner of Agricultural Income-tax, Madurai, who allowed the appeal in part and remanded the matter to the Agricultural Income-tax Officer for re-fixing the tax. THE order of the appellate authority is dated July 15, 1957. THE petitioner thereupon moved the Commissioner of Agricultural Income-tax (Board of Revenue) by way of revision under section 34 of the Act by preferring the revision petition on July 14, 1958.

(2.) THE application was dismissed by the Commissioner on July 21, 1958. THE following extract of the order discloses the reason for the dismissal :

(3.) THE difference in language between section 33A(1) and section 33A(2) of the Indian Income-tax Act clearly indicates that while the Commissioner's powers exercised on such motion terminate if the power is not exercised within the period fixed, his powers of revision on an application by an assessee are not so limited, the period fixed being clearly in the nature of a period of limitation. When the assessee applies within the period prescribed, the expiry of the period does not render the Commissioner functus officio.