BALIMARA TEA COMPANY (PVT.) LTD. Vs. THE AGRICULTURAL INCOME TAX OFFICER AND ORS.

JUDGEMENT

(1.) IN these Rules a common question fails for decision. The question is, whether the provision of Section 68(2) of the Assam Land and Revenue Regulation is mandatory as contended by counsel for the Petitioner.

(2.) THE Bakijai proceedings impugned in the Rules arises out of agricultural income -tax, Civil Rule No. 478 of 1972 relates to the assessment year 1962 -63. Civil Rule No. 479 of 1972 to the assessment year 1963 -64 and Civil Rule No. 480 of 1972 to the assessment year 1964 -65. It will be sufficient if we refer to the facts of Civil Rule No. 472/78.

(3.) MR . J.P. Bhattacharjee, learned Advocate General, Nagaland appearing for the Petitioner, submits that the attachment is without jurisdiction inasmuch as it is in violation of the provisions of the provide to Sub -section (2) of Section 68 of the Regulation, which he submits, is mandatory and non -compliance thereof vitiates the attachment.