Law:

Section:

Article 226 of the Constitution of India read with Section 11 of the Agricultural Income-tax Act, 1950 - Writ - Maintainability of - Petitioner, a non-resident, was assessed under Section 11(1) through G who represented before taxing authorities as his agent - Subsequently, after assessment was completed, petitioner contended that G was not his agent and requested that assessments should be quashed and that in any case amounts assessed should be recovered from G and not from him by virtue of section 11(1) - Whether assessee should have raised question of G not being his representative before statutory authorities and in present writ proceedings there was no reason to quash assessments - Held, yes Section 11 of the Agricultural Income-tax Act, 1950 - Representative assessee - Whether in view of facts under head 'Writ - Maintainability of after notice under section 11(2) was served on G, in addition to G, assessee as owner, was also liable under the Act and his liability under statute still continued - Held, yes Facts The petitioner, a non-resident Indian, owned certain agricultural lands in Kerala. According to him his brother's wife M was looking after the affairs of the estate during the years relevant to the assessment years 1979-80 to 1982-83. For the purpose of making assessment, the assessing authorities issued notice to the petitioner at his estate address in response of which one G, brother-in-law of the petitioner, appeared and made certain disclosures and stated that he was managing that estate as the agent of the petitioner. Various other items of relevant information were also furnished by him. The assessing authority, therefore, issued notice to G under section 35. A notice treating him as the statutory agent under section 11(2) was also served on him. Thus, the assessments were completed treating G as the agent. On writ, the petitioner contended that the assessments were not correct as he had neither employed G nor received any agricultural income at any time through G and that it was M who was managing the affairs. Thus, the petitioner demanded the quashing of the assessments forming the basis of revenue recovery proceedings. The petitioner…

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