Skip to content


R.P. Janardhana Vs. Agricultural Income-tax Officer, Bangalore and anr. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtKarnataka High Court
Decided On
Case NumberWrite Petition No. 481 of 1969
Judge
Reported in[1971]79ITR305(KAR); [1971]79ITR305(Karn)
ActsMysore Agricultural Income Tax Act, 1957 - Sections 42; Hyderabad Agricultural Income Tax Act, 1957 - Sections 34
AppellantR.P. Janardhana
RespondentAgricultural Income-tax Officer, Bangalore and anr.
Appellant AdvocateS. Rajendra Babu, Adv.
Respondent AdvocateP.K. Shyamsundar, Adv.
Excerpt:
- industrial disputes act, 1947. [c.a. no. 14/1947]. section 36: [mrs. manjula chellur & a.n. venugopala gowda, jj] appearance through legal practitioner - held, sub-section (2) of section 36 enables the engaging of the service of the officer of the company or the officers of the association or of a federation, to which the management is a member, not withstanding that the officer or office bearer is incidentally being a legal practitioner. sub-section (4) of section 36 cannot prevent such authorised person incidentally being a legal practitioner from appearing for the industrial concern. on facts, held, the respondent has produced material to show that the person who is authorised to represent it in the industrial tribunal, is the office bearer of icea and icea is an association of..........is the son of late a. t. parthasarathiah. the said parthasarathiah was an assessee under the mysore agricultural income-tax act, 1957. he died on october 4, 1957. on november 28, 1968, a notice was issued by the second respondent to the petitioner under the mysore land revenue act stating that a sum of rs. 11,206.73 is in arrears as agricultural income-tax and unless the said amount is paid, coercive steps would be taken to recover that amount. 2. this writ petition is directed against the said notice. the amount demanded as arrears of tax under the impugned notice represents the tax assessed on the petitioner's father under the mysore agricultural income-tax act, 1957. 3. the contention of the petitioner is that the petitioner, though becomes liable to pay the tax assessed on his.....
Judgment:

Govinda Bhat, J.

1. The petitioner, R. P. Janardhana, is the son of late A. T. Parthasarathiah. The said Parthasarathiah was an assessee under the Mysore Agricultural Income-tax Act, 1957. He died on October 4, 1957. On November 28, 1968, a notice was issued by the second respondent to the petitioner under the Mysore Land Revenue Act stating that a sum of Rs. 11,206.73 is in arrears as agricultural income-tax and unless the said amount is paid, coercive steps would be taken to recover that amount.

2. This writ petition is directed against the said notice. The amount demanded as arrears of tax under the impugned notice represents the tax assessed on the petitioner's father under the Mysore Agricultural Income-tax Act, 1957.

3. The contention of the petitioner is that the petitioner, though becomes liable to pay the tax assessed on his father under section 24 of the Act, he is not a defaulter and unless the petitioner is a defaulter the amount cannot be recovered from him under section 42 of the Act. It is not disputed by the respondents that no notice was served on the petitioner demanding the tax amount due from him. The contention of the petitioner, in our opinion, is well founded.

4. A similar question arose under the Hyderabad Agricultural Income-tax Act, 1950, in Raja Pid Naik v. Agricultural Income-tax Officer, Yadgiri, wherein this court has held that, unless the legal representative of an assessee is served with a notice of demand, he does not become an assessee in default in making the payment of the agricultural income-tax and as such the sum assessed cannot be recovered under section 34 of the Hyderabad Agricultural Income-tax Act, 1950. Section 42 of the Mysore Agricultural Income-tax Act corresponds to section 34 of the Hyderabad Act.

5. For the above reasons, this writ petition succeeds and the impugned notice dated November 28, 1968, is hereby quashed. No costs.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //