AR. Lakshmanan, J.

Heard both sides.

2. Petitioner is a firm and an assessee on the file of the Agricultural Income Tax office, Kozhikode for the assessment year 1978-79 year ending S1.3.1978). Petitioner's assessment was completed under S.18(3) of the Agricultural Income Tax Act (for short'the Act') by order dated 27.3.1984. The assessment order and the demand notice were despatched and were served on the petitioner only on 20.7.1984, that is, long thereafter. A copy of the said order is produced as Ext. P1. Petitioner preferred an appeal against Ext. P1 proceedings contending that the disallowance of certain expenses were not proper. The Appellate Authority modified Ext. P1 by his order dated 3.10.1985. Thereafter, a revised order was passed by the Agricultural Income Tax Officer on 25.1.1989 determining the total agricultural income at Rs. 2,99,876.20 as against Rs. 3,52,108/-fixed originally in Ext.P1 order. Against Ext. P1 order, petitioner preferred a revision before the Commissioner of Agricultural Income Tax, Trivandrum under Ext. P2 dated 29.11.1988. It was contended that the assessment order, Ext. P1. was served on the petitioner only on 20.7.1984, though it is