Law: Punjab Agricultural Income Tax Act, 1997 (I of 1997)

Section: 3B

Law: Punjab Land Revenue Act, 1967

Section: 161,162,163,164

THIS JUDGMENT DELIVERED BY: Ayesha A. Malik JUSTICE:---.--- This common judgment decides upon the issues raised in the petitions detailed in Schedule "A" appended with the judgment as all petitions raise common questions of law and facts. The Petitioners have challenged notices issued under Section 3B of the Punjab Agricultural Income Tax Act, 1997 ("Act") by the Respondents for recovery of agricultural income tax. 2. The basic case of the Petitioners is the same. They have received notices of recovery of agricultural income tax for the assessment years 2012, 2013, 2014, 2015, 2016, 2017 and 2018. The Petitioners' contention is that these notices are barred by time as the Respondents cannot recover agricultural income tax beyond the two year limit prescribed, meaning thereby that if notices are issued in the year 2019, the Respondents can only recover agricultural income tax for the assessment year 2016-17 and 2017-18. It is also their contention that the Respondents have issued recovery notices on the basis of which they seek immediate recovery which denies the Petitioners the right to appeal as prescribed under the law. It is also their case that the amount sought to be recovered is not in accordance with law and the Respondents have failed to take into consideration factors such as that the Petitioners have not declared agriculture income tax in the returns filed by them or that they have not filed any income tax return; exemptions granted to the Petitioners by the Government of Punjab on account of flood and drought have not been considered; the fact that the Petitioners to whom the notices have been issued are not the owners of the property, hence not liable to pay the agricultural income tax; that the tax has already been paid or simply that the amounts sought to be collected have been miscalculated and are excessive amounts than the actual liability, if any, of the Petitioners. Some of the petitions have also alleged lack of jurisdiction of the Respondents as the subject land is not located in the Province of Punjab or the district. It is their contention that under the Act, the Petitioners are entitled to the right of appeal in terms of Section 7 of the…

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