The High Court dismissed the petitioner's challenge against notices under the Kerala Agricultural Income-tax Act requiring return filing, holding such notices are not challengeable.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 18TH FEBRUARY 2009 / 29TH MAGHA 1930
OP.No. 9747 of 1998(I) ----------------------
PETITIONER(S):
K. PADMANABHA BHAT, AGED 48 YEARS, S/O. PURUSHOTHAMA BHAT, KOREKKANA HOUSE, UBRANGALA VILLAGE AND POST, KASARAGOD TALUK & DIST.
BY ADV. SRI.P.SREEHARI SMT.P.VANI
RESPONDENT(S):
GOVT. PLEADER SRI. K.P. PRADEEP.
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 18/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
S. Siri Jagan, J.
O.P. No. 9747 of 1998
Dated this, the 18th February, 2009.
J U D G M E N T
Petitioner challenges Exts.P1 and P2 in this original petition. Ext. P1 is only a notice directing the petitioner to file return under the Kerala Agricultural Income-tax Act. The petitioner cannot challenge Ext. P1 in so far as he is bound to file return even if it is Nil return. Ext. P2 is again a notice under Section 41 of the Kerala Agricultural Income-tax Act, 1991, whereby the petitioner had been required to deliver to the Agricultural Income-tax Officer a return in the form attached for the agricultural income assessable for the years 1991-92, 1992-93 and 1993-94. Again that also, the petitioner cannot challenge since the petitioner is bound to file a return under the Act. The petitioner raises a contention that the issue involved is covered by the decision in K.G. Reshava Bhat v. State of Kerala and others , [1997(7) KTR 128 (Ker.).
It is for the petitioner to raise all his contentions in support of his return based on that judgment. Therefore, without prejudice to the petitioner's right to raise all his contentions before the respondents, this original petition is closed.
Sd/- S. Siri Jagan, Judge.
Tds/
[True copy]
P.S to Judge.
1 issue framed by the court
Whether the petitioner can challenge the notice under Section 41 of the Kerala Agricultural Income-tax Act to deliver a return.
Colour shows how this judgement treated each authority
K.G. Reshava Bhat v. State of Kerala and othersReferred¶19
K.G. Reshava Bhat v. State of Kerala and others, [1997(7) KTR 128 (Ker.)
1 provisions across 1 enactments
K. Padmanabha Bhat
Agricultural Income Tax and Sales Tax Officer, Kasaragod
State of Kerala
S. Siri Jagan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
