Law:

Section:

- Section 34 - Madras Agricultural Income-tax Act, 1955 JUDGMENT 1. The petitioner is admittedly assessable to agricultural income-tax under the Madras Agricultural Income-tax Act of 1955. For the year 1965-66, the petitioner filed an application under section 34 of the Act as amended in 1958 and sought for orders of composition as provided therein and for the ultimate compounding of the tax on the basis of the extent of the holding held by her. Her application was on the foot that she held 37.57 acres. The Assessing Officer, however, Was of the view that an extent of 51 59 acres was deliberately omitted from the application for composition and, in that view, he added on the same to the extent of holding of the petitioner and assessed her to tax. Apparently, the Agricultural Income-tax Officer who dealt with the subject and passed the above order on January 30, 1966, was influenced by the earlier decisions taken by the assessing authorities year after year for the assessment years commencing from 1960-61 to 1964-65. In fact, it is not in dispute that the writ petitioner in proceedings initiated against her under section 35 of the Act, on the ground that the above extent of 51.59 acres was omitted from being composed, and dealt with under section 34, has not virtually raised a legitimate protest against it but is said to submitted to the orders under section 35 and the result is that, prior assessment year in question, the petitioner was always treating these properties as lands which were not held by her in trust. It was this background that prompted the Agricultural Income-tax Officer to include these lands also as lands which ought to be dealt with in the application for composition filed by the petitioner for the year in question and the result was the order dated January 30, 1966. As against the said order, the petitioner filed a revision petition before the Commissioner of Agricultural Income-tax, Madras. The revisional authority set up a poser to himself to the following effect : "Does section 4(b) of the Act operate in relation to an assessee who has asked for composition of agricultural income-tax payable by him ?" 2. He was of the view that proceedings…

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