JUDGMENT

J.K. Tandon, J. - The Petitioner has been assessed by an order dated the 17th February, 1958, to agricultural income tax amounting to Rs. 3,346-12-0 under the UP Agricultural Income Tax Act, 1949, on an assessed income of Rs. 22,512-5-0. He is asking the said order to be quashed. Before commencing this petition he appealed against the order to the Commissioner Agricultural Income Tax and also went up in revision to the Board but was not successful.

2. The Petitioner owns agricultural lands in three different villages, viz. Khuchma, Parera and Akbarpore, all the three situate in the district of Rae Bareli. Prior to the order sought to be impugned he had been assessed ex-parte to a tax amounting to Rs. 1,278-1. On appeal by him against the said order the Commissioner remanded the case to the Assessing Authority for assessment afresh. On this occasion the Assessing Authority after serving the necessary notice on the Petitioner made the impugned assessment u/s ub S. (3) of Section 16 of the Act.

3. The Petitioner is challenging this assessment mainly on the grounds. The area situate in village Khuchma is partly directly under his own cultivation and partly measuring 42 bighas 11