TMI Blog1972 (3) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ax is not in itself a ground for refusing to exercise the discretion under the proviso to Section 40 - - - - - Dated:- 8-3-1972 - Judge(s) : VEERASWAMI., RAGHAVAN. JUDGMENT The judgment of the court was delivered by VEERASWAMI C. J.-These petitions are to quash the orders of the Agricultural Income-tax Officer, dated January 11, 1972. The matter related to the assessment year 1971-72. By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of opinion that the orders of the Agricultural Income-tax Officer cannot be sustained. Section 40 occurs in Chapter VI relating to recovery of tax and penalties. It gives discretion to the Agricultural Income-tax Officer to make a demand of the tax in such number of instalments, within such time, at such place and in such manner as may be prescribed. If an assessee fails to pay tax as demanded, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, if an appeal is filed, that will be a ground for treating the assessee as not being in default to the extent of the tax covered by the appeal. Normally, therefore, once the officer is satisfied that an appeal has been filed, he has to treat the assessee as not being in default. Notwithstanding the filing of an appeal, there may be a sound and relevant reason why the benefit of the discretion m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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