1 This is an appeal from the judgment of Velu Pillai J. allowing O. P. No. 448 of 1959. The appellant is the Agricultural Income Tax Officer, Palai, the respondent in that petition.

2 The petitioner in the original petition -- the respondent before us -- challenged the validity of Exts. P. 3 and P. 4. The facts of the case and the contention urged by the petitioner are summarised as follows in the judgment under appeal:
"The petitioner was assessed to Agricultural Income Tax on October 6, 1958, for the assessment year 1955-'56 corresponding to the accounting year 1129 M. E. On November 27, 1958, the Agricultural Income Tax Officer, Pala', issued Ext P. 1, notice, to the petitioner, intimating him, that he proposed to re-assess his income for the accounting years 1129, 1130 and 1131 M. E. and inviting objections, if any, to be filed within 35 days of the receipt of the notice. This was followed by another notice, Ext. P. 2, dated January 30, 1959, which stated, that the assessments made on the petitioner for the assessment years 1955-'56, 1956-'57 and 1957-'58 will be reopened and fresh assessments made, under S.35 of the Agricultural Income Tax Act, 1950 . The petitioner took no ac