( 1 ) THIS application is for prohibition restraining the Agricultural Income-tax Officer of Bagalkot from proceeding with the assessment which he proposed to make in respect of the agricultural income of the petitioner for the assessment year 1957-58.

( 2 ) THE petitioner, who is a resident of Mudhol in the district of Bijapur, was called upon by the income-tax Officer by a notice issued to him on June 10, 1958, to file his return in respect of his agricultural income for the assessment year 1957-58. Although the petitioner did furnish the return he was called upon to furnish he asserts in this application that the Income-tax Officer had no jurisdiction to assess his agricultural income for the year 1957-58.

( 3 ) THE challenge made to the competence of the Income-tax Officer is based on the ground that since during a part of the previous year to which that assessment year related, the lands from which the petitioner derived his agricultural income were not within the new State of Mysore, that income did not attract the tax imposed by the Mysore, that income did not attract the tax imposed by the Mysore Agricultural Income-tax Act.

( 4 ) THE taluk of Mudhol in