TMI Blog1970 (1) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... de - petitioner is exempt from regular assessment to tax by virtue of the provisions of sub-s. (6) of s. 67 - notice of demand are quashed - - - - - Dated:- 8-1-1970 - Judge(s) : G. K. GOVINDA BHAT., B. VENKATASWAMI. JUDGMENT The judgment of the court was delivered by GOVINDA BHAT J.-This writ petition preferred under article 226 of the Constitution of India is directed against the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax Officer, Shimoga Circle, issued a notice to the petitioner stating that the petitioner is not entitled to the benefit of composition under the Act since the computed acreage of the eighth class of land exceeds 150 acres and therefore the petitioner was directed to submit within one week from the date of the receipt of the notice a return in Form No. 3 disclosing his income for the year 1963-6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a tax of Rs. 7,844.14 was levied and a demand notice for the payment of the said amount of tax was issued to the petitioner. Thereupon, the petitioner has approached this court for relief under article 226 of the Constitution of India. The ground urged by the learned counsel for the petitioner, Sri S.P. Bhat, is that the composition of tax made under section 67 of the Act not having been set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permission is granted under sub-section (4) of section 67, such permission shall be in force for the year for which it is granted and in respect of that period, the provisions of the Act regarding the submission of the returns, accounts or other documents, the assessment to agricultural income-tax or any other matter incidental thereto shall not apply in relation to the grantee: vide sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the grant of composition, a notice was issued on August 2, 1966, under section 37 of the Act and the petitioner was called upon to file a return. The assessment order nowhere states that the order of composition has been revoked or set aside. There is no order placed before us by which the order of composition granted in favour of the petitioner has been validly revoked. In the result, this w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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