An order of assessment comes into force only when it is communicated, and the date of making or signing the order is not determinative of its effect.

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 dated 27.3.1984 and hence, barred by limitation. There were other contentions also regarding the disallowance of labour charges for maturing etc. The Commissioner, by his proceedings dated 18.7.1989 in a common order for the assessment years 1978-79 and 1979-80, remanded the case to the Agricultural Income Tax Office, Kozhikode with a direction to dispose it according to law. A copy of the common order in Agricultural Income Tax Revision Petition Nos. 144 and 145 of 1989 is produced and marked as Ext. P3. Thereafter, the petitioner filed a petition dated 27.8.1989 for rectifying the mistakes in Ext. P3, namely that no specific finding was given regarding the ground that the assessment was barred by limitation. A copy of the said petition is produced and marked as Ext. P4. Petitioner has also filed a Reference Application under S.60 of the Act to draw a statement of the case and refer it to the High Court, which is marked as Ext. P5. The Commissioner, by his order dated 2,12.1989, dismissed the same under Ext. P6.

3. Sri. P. Balachandran, learned counsel appearing for the petitioner, submitted that the assessment order (Ext. P1) and the demand notice are barred by limitation. He invited my attention to S.35(2) of the Act, which reads thus:

"35. Income escaping assessment: - (1) If for any reason agricultural income chargeable to tax under this Act has escaped assessment in any financial year or has been assessed at too low a rate, the Agricultural Income Tax Officer may, at any time within five years of the end of that year, serve on the person liable to pay the tax or in the case of a company on the principal officer thereof a notice on training all or any of the requirements which may be included in a notice under sub-s.(2) of S.17 and may proceed to assess or re-assess such income and the provisions of this Act shall so far as may be, apply accordingly as if the notice were a notice issued under that sub-section:

Provided that the tax shall be charged at the rate at which it would have been charged if such income had not escaped assessment or lull assessment, as the case may be:

Provided further that the Agricultural Income Tax Officer shall not issue a notice under this sub-section unless he has recorded in his reason for doing so.

(2) No order of assessment under S.18 or of assessment or re-assessment under sub-s.' (1) of this Section shall be made after the expiry of five years from the end of the year in which the agricultural income was first assessable:

The above Section provides that no order of assessment under S.18 or of assessment or re-assessment under sub-s.(1) of this Section shall be made after the expiry of five years from the end of the year in which the agricultural income was first assessable. Under S.18 of the Act, the Officer shall a