D. V. SHYLENDRA KUMAR, J.

( 1 ) I have heard the learned Counsel for the petitioner and the learned HCGP appearing for the respondents.

( 2 ) STATEMENT of objections has also been filed on behalf of the respondents.

( 3 ) IN these petitions a common question having been raised on behalf of the petitioners, these petition are disposed of by this common order.

( 4 ) PETITIONERS are assesses under the provision of the Karnataka Agriculture Income Tax Act, 1957.

( 5 ) PETITIONER in W. P No. 41114/03 filed his returns of agricultural income for the assessment year 1996-1997 on 18-03-1998. This return, the petitioner was required to file by 31-07-1996. On such return, the Assessing officer completed the assessment as per his order dated 16-03-1999 and the Assessing Officer on noticing that there was a delay in filing the return of income, proposed levy of interest under Section 18 (3-A) of the Act. After affording an opportunity to the assessee, by his order dated 31-1-2002 levied a sum of Rs. 81,764/-as interest payable by the assessee due to the delayed filing of his agricultural income and due to the delayed payment of tax.

( 6 ) LIKEWISE, the petitioner in W. P. No 34039/2003 i

Click Here to Read the rest of this document