TMI Blog1977 (3) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... him after the expiry of the assessment years relevant to the previous years, no assessment could have been made without reference to section 35 of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as "the Act"). The Tribunal accepted this contention and allowed the appeals preferred by the respondent herein. Hence, the present tax revision petitions by the State. It is necessary to refer to the relevant provisions of the Act. It is section 16 which deals with filing of return of income. Sub-section (1) of that section states : "Every person who held land in excess of the exempted extent at any time during the previous year shall, unless he has been permitted to compound the tax under section 65, furnish to the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as may be, apply accordingly as if the notice were a notice issued under that sub-section : Provided that the tax shall be charged at the rate at which it would have been charged if such income had not escaped assessment or full assessment, as the case may be." Thus, it will be seen that section 16(1) contemplates filing of a voluntary return within the time prescribed in that sub-section. Section 16(2) contemplates the Agricultural Income-tax Officer serving a notice on the assessee calling upon him to file a return within the time mentioned therein. Section 35 deals with a case where income has escaped assessment and the officer wants to assess that income and, therefore, he issues a notice as contemplated by section 16(2) and, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng disposed of. Therefore, we have no hesitation whatever in coming to the conclusion that the Tribunal erred in holding that in view of the fact that the returns were filed after the time prescribed by section 16(1) had elapsed, the Agricultural Income-tax Officer could not make the assessment without having recourse to section 35(1) and issuing the notice prescribed therein. It would appear that the attention of the Tribunal was not drawn to section 16(3) at all and that may be the reason why the Tribunal took this view. In coming to the conclusion which it did, the Tribunal has purported to follow two decisions, one of the Kerala High Court and the other of the Assam High Court. The decision of the Kerala High Court is V. Srinivasa Nai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act (corresponding to section 35 of the Act now before us) in the present case, would be necessary if at the end of the assessment year no return has been made by the assessee and the authorities wish to proceed under section 19(2). The case would be entirely different where he himself chooses voluntarily to make a return. This he can do after the publication of a general notice under section 19(1) of the Act. If the return is filed no question arises of any income having escaped assessment. The return under the provisions of section 19(3) (corresponding to section 16(3) of the Act with which we are concerned) can be furnished at any time before the assessment is made. This is what this court held in State of Assam v. Deva Prasad Barua [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia, that section 22(3) of the Indian Income-tax Act, 1922, permitted an assessee to furnish a return at any time before the assessment was made, namely, before the time mentioned in section 34(3) of that Act. In the present case it is not disputed, and cannot indeed be disputed, that if the words "at any time" in sub-section (3) of section 19 of the Act has not to be limited to the year of assessment as has been contended by the learned counsel for the respondents, the present case would be governed by the principles laid down by this court in the above decisions." We may mention that section 19 of the Assam Agricultural Income-tax Act corresponds to section 16 of the Tamil Nadu Agricultural Income-tax Act and section 30 of the Assam Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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