1994 (2) TMI 6

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ommissioner of Agricultural Income-tax, Board of Revenue, Trivandrum, under section 34 of the Act. This is not a case where the third respondent has entirely rejected the claims of the appellant in revision. The third respondent has in fact directed certain modifications in the matter of estimating yield and expenses for the year 1987-88. Exhibit P-3 assessment order and exhibit P-5 appellate order challenged in the writ petition have necessarily merged in exhibit P-7 order of the third respondent. Thus, we have before us exhibit P-7 order of the Board of Revenue directing the assessing authority to effect certain modifications in the assessment for the year 1987-88 for consideration in this appeal. Learned counsel for the appellant mai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of the assessee. The report is ordinarily prepared after the inspection of the land as authorised by the provisions of the Act and after obtaining the adequate data for fixing the yield from the properties. Exhibit P-1 report came to the fore as a result of the sudden inspection made by the officer on April 28, 1988. Of course, the assessee makes serious challenge to the correctness of the results obtained through the inspection. However, the genuineness of the said report cannot be ruled out. Though the inspection was sudden, the assessee's son who was on the spot had signed the report in token of his being present at the time of inspection. Needless to point out that exhibit P-1 report could have been challenged in appropriate proceed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner under the above provision and obtained a fresh report regarding the correct yield and cultivation expenses. Such a right available under the aforesaid provision has not been made use of by the appellant. Exhibit P-3 assessment order has been confirmed in appeal as per exhibit P-5 by the second respondent. In revision against exhibit P-5 order, the Board of Revenue, as pointed out earlier, has directed certain modifications as per exhibit P-7. In the aforesaid background, we do not find our way to interfere with exhibit P-7 revisional order passed by the Board of Revenue. In fact, the learned judge, it appears to us, has very anxiously considered all the points urged before him, even though the points advanced are purely questions of f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X