JUDGMENT

M.C. Desai, C.J. - The respondent in this special appeal, which is a company, admittedly derived agricultural income during the assessment year in question viz. 1361 Fasli and was liable to be assessed to tax on it under Sec. 3 of the U.P. Agricultural Income-tax Act. Under sub-Sec. (2) of Sec. 15 of the Act it is the duty of principal officer of every company to furnish to the Collector every year a return of its agricultural income during the previous year. Sub-Sec. (3) provides that the assessing authority may serve a notice requiring a person, whose agricultural income is liable to be taxed, to furnish to him within a certain time a return in the prescribed form setting forth along with such other particulars as may be provided for in the notice) his total agricultural income during the previous year. Sub-Sec. (3-B), is to the effect that the assessing authority should send along with a notice under sub-Sec. (3) a statement showing the provisional estimate of the agricultural income prepared in accordance with the provisions of clause (a) of sub-sec. 6(2). sub-Sec. (4) reads as follows:-

"If any person having furnished a return under sub-Sec. (1), (2) or (3) discovers a