TMI Blog1990 (3) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... proposing to sell 3.40 acres of cardamom land belonging to the petitioner. The third respondent was an assessee on the file of the first respondent. The petitioner purchased from the third respondent 4.05 acres of land by exhibit P-1 sale deed dated July 2, 1979. Before purchasing the same, the petitioner obtained a certificate, exhibit P-2 dated December 17, 1979, certifying that Shri Rajagopal, S/o Chokkalinga Servai, Kuchanoor, is an assessee on the file of the Agricultural Income-tax and Sales tax Office and that there is no tax liability against him by way of agricultural incometax or sales tax for the period up to March 31, 1979. It would appear that the assessment for the year 1978-79 had not been completed when the certificate was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land. -Where a person in receipt of agricultural income from any land in the State is found to have transferred his interest in such land to another person, the transferor and the transferee shall each be assessed in respect of his actual share, if any, of such agricultural income : Provided that when the transferor cannot be found, the assessment of such agricultural income of the previous year in which the transfer took place up to the date of the transfer and for the years preceding that year shall be made on the transferee in like manner and to the same amount as it would have been made on the transferor or when the tax in respect of the assessment made for any or all of such years assessed on the transferor cannot be recovered from h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the order by affixture and by registered post, it has not reached him at all. The present address of the third respondent is given in exhibit P-6. The contention of the third respondent before me is that if proper assessment has been made on him, there would not be any liability on him for the year. In the circumstances of the case, he agrees that if there is any liability, it will be discharged by him. But he prays that an opportunity may be given to him to contest the validity of assessment for the year 1978-79. The original of the order for the year 1978-79 was not available on the file of the Government Pleader. 1, therefore, direct the first respondent to send by registered post to the third respondent a copy of the order for the y ..... X X X X Extracts X X X X X X X X Extracts X X X X
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