Law:

Section:

Writ petition-----   ---- High Court's power to interfere with appealable order.   Even though an order of a subordinate authority is an appealable one it is open to the High Court to quash the order on a writ petition if the order violates fundamental principles of natural justice and is manifestly unjust.   Dhakeswari Cotton Mills Ltd. v. Commissioner of Income tax (1954) 261 T R 775 and Omar Salay Mohamed Sait v. Commissioner of Income tax (1959) 37 I T R 151 ref. JUDGMENT   ANSARI, C. J. The petitioner has invoked our jurisdiction under Article 226, and complains against the assessment made under the Agricultural Income tax Act, XXII of 1950. The petitioner was served with notice under section 17(2) to furnish his returns, which he did, and thereafter was called upon, under section 18(2), to produce evidence in support of the returns, which requirement was also complied with. The assessing officer, however, found the evidence not satisfactory, and proceeded to levy the tax under section 18(3), which reads as follows :   "On the day specified in the notice under subsection (2) or as soon as afterwards, as the case may be, the Agricultural Income-tax Officer, after considering such evidence as such person may produce and such other evidence as that officer may require on the specified points, assess the total agricultural income of the assessee and determine the sum payable by him on the basis of such assessment."   The complaint made to this Court is that the petitioner has been afforded no opportunity to meet the material on which the assessment has been made. Now it is well settled that taxing authorities, while passing orders, must observe rules of natural justice ; and one such rule is to afford the party, who is being assessed, with opportunity of showing cause against the material on which the assessment is being rested. This has been laid down in Dhakeswari Cotton Mills Ltd. v. Commissioner of Income tax ((1954) 26 I T R 775 (S C))…