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Issues:
Challenge against orders Exs. P-10 and P-13 under Agrl. I.T. Act, 1950; Relevancy of reports submitted by commissioner; Interpretation of provisions under s. 31(4) and s. 38(c) of the Act; Validity of rejecting report data based on independence of annual assessments. Analysis: The judgment delivered by Justice K. Bhaskaran of the High Court of Kerala pertains to a writ petition challenging orders Exs. P-10 and P-13 issued under the Agricultural Income Tax Act, 1950. Ex. P-10, passed by the Agrl. ITO, Taliparamba, assessed the petitioner to agricultural Income-tax and surcharge, while Ex. P-13, the order of the Dy. Commr. (Appeals) Agrl. I.T. and S.T., Kozhikode, was contested by the petitioner for allegedly not considering the relevance of reports submitted by a commissioner who inspected the property. The primary issue addressed in the writ petition was the relevancy of the reports submitted by the commissioner in the assessment process. Justice Bhaskaran emphasized the importance of such reports as evidence in determining income and expenses for the production of yield. Referring to provisions under s. 31(4) and s. 38(c) of the Act, it was highlighted that the power to issue a commission for examination of witnesses and ascertaining cultivation expenses is crucial in the assessment process. The judge noted that the Legislature intended such reports to be valuable evidence, and it is essential to consider them while determining income and expenses for a specific year. In rejecting the argument that each year's assessment is independent and subsequent inspections are irrelevant, Justice Bhaskaran cited the provisions of the Act and the Rules, emphasizing that the reports by the commissioner should be considered with due weight and relevance. The judge pointed out that while factors like yield and expenses may vary annually, the reports still hold significance in determining probable yield and expenses for the relevant accounting year. The conclusion reached by the Dy. Commissioner, based on the independence of annual assessments, was deemed invalid in light of the legislative provisions. Consequently, Justice Bhaskaran quashed the order Ex. P-13 and directed the Dy. Commissioner to pass a fresh order considering all material on record, including the reports submitted by the commissioner. The writ petition was disposed of without any costs imposed. The judgment highlights the importance of considering relevant reports in agricultural income tax assessments and upholds the significance of such evidence in the decision-making process.
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