Judgment

GROVER, J.: These are two connected appeals by certificate from a common judgment of the High Court of Assam and Nagaland allowing two petitions under Article 226 of the Constitution and setting aside the assessments made in respect of the respondents for the assessment years 1955-56 and 1957-58 under the Assam agricultural Income-tax Act, 1939, hereinafter called the Act.

2. A general notice was issued under Section 19 (1) of the Act for submission of the return for the purpose of agricultural income-tax on April 13, 1945 (1955 ?) for the assessment year 1955-56. According to the departmental authorities a notice was also issued under S. 19 (2) on September 16, 1955 to the respondents by the Agricultural Income-tax Officer for submission of a return for the same year which was followed by reminders sent on April 30, 1956 and April 15, 1958. It is, however, not disputed that the respondents themselves filed a return on May 31, 1958 relating to agricultural income for the assessment year 1955-56. On April 7, 1959 the Agricultural Income-tax Officer made an assessment order under Section 20 (1) of the Act and a notice of demand was issued under Section 33 on April 13, 1959. I