SHYAM SUNDAR TEA COMPANY PRIVATE LIMITED Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) BY this application under article 226 and/or article 227 of the constitution of India the petitioner has prayed for a writ of certiorari quashing the assessment order dated August 3, 1967, under the Assam Agricultural Income-tax Act, 1939, notice of demand dated August 3, 1967, Certificate dated April 6, 1971, and the Bakijai proceedings in Bakijai case No. DRBJ-13/19/70-71 before the Bakijai Officer, Dibrugarh.

(2.) THE petitioner is a company registered under the Companies Act and it possesses a tea estate known as Nilmoni Tea Estate in the district of Dibrugarh. In the said tea estate, tea is manufactured for sale in places within the state of Assam as well as in places outside the State of Assam. THE petitioner is regularly assessed to income-tax under the Income-tax Act and also to agricultural income-tax under the Assam Agricultural Income-tax Act, 1939, hereinafter referred to as "the Act".

(3.) THE agricultural income-tax Officer thereafter filed a certificate No. S-30/13205 dated August 20,1969, in the office of the Collector, Lakhimpur, Dibrugarh, under section 4 and 6 of the Bengal Public Demands Recovery Act for recovery of sum of Rs. 57,045.10 including the court-fees from the petitioner. On the basis of the said certificate dated August 20, 1969, the certificate Officer (Bakijai Officer), Dibrugarh, started a Bakijai case, being Bakijai case No. DRBJ-12/7/60-70/2-R, and issued a notice dated August 25, 1969, under section 7 of the Bengal Public demands recovery Act, asking the petitioner to pay a sum of Rs. 57,045.10 towards the agricultural income-tax for the assessment years 1960-61, or to show cause within thirty days from the date of service of the notice as to why the certificate should not be executed under the provisions of the said Act and sum of Rs. 55,820.10 towards the tax and a sum of Rs. 1,225 towards costs should not be realised from the petitioner. THE said certificate was subsequently cancelled by the Agricultural Income-tax Officer by his letter No. S-30/31, dated April 18, 1970, with a direction to the collector to withdraw the Bakijai proceedings immediately.