Judgment

HEGDE, J. :- These appeals by certificate raise common question of law.

2. The appellant is a partnership firm registered under the Indian Partnership Act, 1932. It consists of two partners. The partnership owns two estates namely (1) Chowkhani Tea Seed Estate and (2) Mahadeobari Tea Estate. The dispute in this case is as to the extent of the liability of appellant to pay the agricultural income-tax under the Assam Agricultural Income-tax Act, for the assessment years 1954-55, 1955-56, 1956-57 and 1957-58. The assessee submitted its returns in due course but thereafter it failed to produce its income-tax assessment orders on the basis of which the agricultural income-tax payable by the assessee had to be determined. Hence the assessing officer assessed the appellant under section 20 (4) of the Assam Agricultural Income-tax Act. In other words he assessed the assessee on the basis of best judgment. The assessee challenged the assessments in question by means of petitions under Art. 226 of the Constitution before the High Court of Assam and Nagaland. Various grounds were urged in support of the contention that the impugned assessments were invalid in law. The High Court reject