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Judgment
T.K. Joseph, J.—The Petitioner was assessed to agricultural Income Tax in respect of the accounting years 1122, 1123, 1124 and 1125 (M. E.). He appealed against the said assessments, his appeal against the assessment for the accounting year 1122 being appeal No. 172 of. 1953-54 and his appeals against the assessments for the accounting years 1123, 1124 and 1125, appeal Nos. 163, 164 and 165, respectively, of 1953-54.
The appeals were dismissed and he then filed revision petitions, No. 23 of 1954-55 and Nos, 24, 25 and 26 of 1953-54, before the Agricultural Income Tax Commissioner, Trivandrum. Revision Petition No. 23 of 1954-55 was in respect of the assessment for the accounting year 1122 and Revision Petitions 24, 25 and 26 of 1953-54, were in respect of the assessments for the accounting years 1123, 1124 and 1125. By his order L. Dis. 11352/54, the Commissioner rejected the revision petition No. 23 of 1954-55, and by his order L. Dis. 1.1353/54, the revision petitions, Nos. 24, 25 & 26 of 1953-54. Both the orders are dated 22-7-1954 and read as follows:
As the fee prescribed for revision has not been paid so far, tho revision petition is rejected.
The Commissioner of Agricultural Income Tax was apparently under the impression that, the petitions were governed by Section 46 of the Travancore Income Tax Act, 1,121 (Act 23 of 11.21). That section deals with the Commissioner''s power of revision under that Act and provides by Sub-section (3) that:
Every application by an Assessee under Sub-section (2) shall be accompanied by a fee of twenty-five rupees.
The fee of Rs. 25 was not paid in respect of the petitions and he came to the conclusion that they should be dismissed on that ground.
The Travancore Income Tax Act, 1121, in so far as it related to tax on agricultural income, was repealed by Section 71(1) of the Travancore-Cochin Agricultur Oncome-tax Act, 1950 (Act 22 of 1950) fat Act came into force on 1st April 1951 by of the Notification of the Government of ''ancore-Cochin, No. S. R. 1-4681/50/R.D., ''daVsd 31st March 1951. It is agreed that all the pic-iigs in respect of the accounting years 1122, 14 and 1125 were initiated only after 1st April I&5J. and hence it is impossible to understand how Section 46 of the Travancore Income Tax Act, 1121, can possibly apply to the four revision petitions in question.
The only contention that the learned Government Pleader was able to urge in support of the order passed by the Commissioner was that Sub-section (2) of Section 71 of the Travancorc-Cochin Agricultural Income Tax Act, 1950, may be considered as supporting the demand for the fee of Rs. 25. Sub-section (I) of Section 71 reads:
"The Travancore Income Tax Act, 1121 (Act 23 of 1121) as subsequently amended, and the Cochin Income Tax Act, 6 of 1117 as subsequently amended, in so far as they relate to tax on agricultural income are hereby repealed:
Provided that any reference in the said Acts to an Officer, authority, tribunal or Court shall be construed as a reference to the corresponding rollick; authority, tribunal, or Court appointed or constituted under this Act, and if any question arises as to who such corresponding officer, authority, tribunal or Court is, the decision of the Government thereon shall be final.'''' and all that the Sub-section (2) provides is that:
Nothing contained in Sub-section (1) shall affect the liability of any person to pay any sum due iron him or any existing right of refund under the said Acts." We are certainly not prepared to say that such a provision will attract Section 46 of the Travancore Income Tax Act, 1121, to cases in which every proceeding in respect of the assessments concerned was initiated only after the Travancore-Cochin Agricultural Income Tax Act, 1950, came into force on 1st April 1951.
Section 34 of the Travancorc-Cochin Agricultural Income Tax Act, 1950, provides:
(1) The Commissioner, may, of his own motion or on application by an Assessee, call for the record of any proceeding under this Act which has been taken by any authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such orders thereon as he thinks fit:
Provided that he shall not pass any order in judicial to an Assessee without hearing him or giving him a reasonable opportunity of being heard:
Provided further that an order passed declining to interfere shall not be deemed to be an order prejudicial to the Assessee.
Any order passed under Sub-section (1) shall be final subject to any reference that may be made to the High Court u/s 60."
and as the section does not contain any provision on die lines of Sub-section (3) of Section 46 of the Travancore Income Tax Act, 1121, we must hold that the Commissioner was in error in rejecting the petitions as he has done by his orders. No. L. Dis, 11352/54 and No. L. Dis. 11353/54 (Exts. A and IS) dated 22-7-1954 and direct: 1. that the said orders be quashed; and 2. that the files be immediately shut back to him for fresh disposal of the petitions u/s 34 of the Travancore-Cochin Agricultural Income Tax Act, 1950.
The petition is allowed to the extent indicated above; but in the circumstances of the case without any order as to costs. In the light of the dirsptions we have given the other contentions raised by the'' Petitioner do not naturally arise for consideration and arc not considered in this judgment.