HAZARI SAH Vs. AGRICULTURAL INCOME TAX OFFICER AND OTHERS

JUDGEMENT

(1.) All these six writ applications under Articles 226 and 227 of the Constitution of India have been heard together and are being disposed of by this judgment as most of the facts are common and the same assessment order made under the provisions of the Bihar Agricultural Income -tax Act, 1948, is under challenge in all these applications. The assessment order is dated 19th August, 1972, and is passed by the Agricultural Income -tax officer, Sitamarhi (respondent no. 1) contained in Annexure 1 to all the writ applications, and the consequent demand notices issued for the respective agricultural years, which are 1370 to 1375 fasli, have been separately made as Annexure 2 to each of the writ applications.

(2.) C.W.J.C. no. 1424 of 1972, however, stands apart from the other five applications and relates to the agricultural year 1370 fasli beginning from the 15th of September 1962 to 3rd of September 1963. The proceeding under Sec. 29 of the Bihar Agricultural Income -tax Act, 1948 (briefly the 'Act') in all the six cases however, was started simultaneously on 7.1.1971 as it appears from the very order of assessment (Annexure 1) under challenge.

(3.) Sec. 29 of the Act provides the machinery for assessing agricultural "income escaping assessment" and lays down that....if upon Information which has come into his possession, the Agricultural Income -tax officer is satisfied that reasonable ground exists to believe that any agricultural income chargeable to agricultural income -tax in any year has for any reason escaped assessment, or has not been assessed, or has been under -assessed, or has been assessed as too low a rate, or has been made the subject of excessive relief or deduction under the Act, he may serve a notice.