ABDUL FATTEH vs STATE OF U. P. - 1963 Supreme(All) 288

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1963 Supreme(All) 288

C. J, M. C. DESAI
ABDUL FATTEH – Appellant
Versus
STATE OF U. P. – Respondent

JUDGMENT

M. C. DESAI, C.J. - This is a statement of a case referred by the Revision Board u/s 24(4) of the U.P. Agricultural Income Tax Act at the instance of the assessee, Abdul Fatteh, and this courts answers are required on the following four questions :

(1) Whether the Boards is empowered by section 22 of the Act to revise an earlier order made by it ?

(2) Whether the return filed by the assessee in respect of the notice u/s 15(3) served on the assessee on the 7th July, 1950, could be treated as a return filed in response to the general notice published u/s 15(1) ?

(3) Whether in the circumstances of the case the Revision Board could lawfully remand the case for fresh assessment ?

(4) Whether an assessment could be lawfully made as mutawalli without prior service of notice in respect of income from endowed properties and on him in his personal capacity in respect of other income ?"

The assessee is the mutawalli of a wakf which owns certain property. There is other property in villages Piprahia and Seharia which is owned by him along with 5 others as proprietors. A general notice u/s 15(1) for the assessment year 1356 fasli was issued but it is not known within what period the assesse

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