Karnataka Court November 1967 Judgments

Raja Pid Naik Vs. Agricultural Income-tax Officer, Yadgiri and anr.

Court: Karnataka

Reported in: [1968]69ITR401(KAR); [1968]69ITR401(Karn); (1968)1MysLJ1

K.S. Hegde, J.1. In this petition under article 226 of the Constitution, the petitioner prays for a writ of prohibition or a direction in the nature of prohibition, restraining the respondents from pursuing the collection proceedings in the petitioner's case for the assessment for Faslis 1358 and 1359 in respect of the tax due from his father, late Raja Krishtappa Naik. 2. The material facts are not in dispute. The same may be stated thus : The petitioner's father was assessed to agricultural income-tax under the Hyderabad Agricultural Income-tax Act, 1950 (to be hereinafter referred to as the 'Act') for Faslis 1358 and 1359. For Fasli 1358, the tax assessed was Rs. 1,275-7-0 and for Fasli 1359, the tax assessed was Rs. 1363-3-0. The assesses (Raja Krishtappa Naik) unsuccessfully appealed against the assessment order. Thereafter, he was duly served with a notice of demand. Before the amounts assessed could be realised, he died. Hence, steps are being taken against his legal representat...