K. M. Mohammed Kutty Vs. Commissioner of Agricultural Income-tax and Others. - Court Judgment

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head note: income tax agricultural income tax assessment--best - labour & services appointment: [v.k. bali, ch, p.r. raman & s. siri jagan, jj] post of pharmacist in homeopathy subordinate service - special rules for kerala homeopathy subordinate service rules, 1999 introducing new qualifications vacancy arising subsequent to coming into force of the said special rules held, vacancies have to be filled up only in accordance with special rules, 1999. unfilled vacancy that had arisen prior to amendment cannot be filled up by candidate not possessing amended qualifications prescribed by special rules. state government has the power to frame or amend the special rules with or without retrospective effect. mohanan k.r. & anr vs director of homeopathy, kerala homeopathy services, trivandrum & ors. - held :(i) so long as a best judgment assessment cannot be found to be arbitrarily made, the high court cannot interfere with it in writ proceedings. conclusion :best judgment assessment cannot be set aside in writ proceedings provided made after considering data furnished by assessee. assessment--setting aside in writ proceedings.held :(i) so long as a best judgment assessment cannot be found to be arbitrarily made, the high court cannot interfere with it in writ proceedings. (ii) the petitioner could not show that the estimate of income was not in accordance with law. the data furnished by the petitioner for the years 1978-79 to 1982-83 had been considered. the orders of assessment for the asst. yrs. 1982-83 and 1983-84 were valid and could not be quashed.conclusion :best judgment assessment cannot be set aside in writ proceedings provided made after considering data furnished by assessee.application :also applicable to the cases under the it act, 1961.kerala agrl ita 1950 s.17(4)constitution of india art 226