Case: Boloma Tea Estate and Others Vs. Assistant Commissioner of Taxes, Assam and Others

The question of law arising for decision in this case is fully covered by the decision of this court in State of Assam v. Deva Prasad Barua The appellants in the cases are the owners of a tea estate. The assessment with which we are concerned herein is of the assessment yearIn that year the assessees did not file their return in response to the general notice under section 19(1) of the Assam AgriculturalAct, 1939 (hereinafter referred to as "the Act"). Thereafter, in the year 1961, the AgriculturalOfficer asked the assessee to submit its return for the assessment years2. But, the assessees did not submit any return. It appears that in February, 1962, theOfficer again called upon the assessee to submit their returns for the assessment years in question. In response to that demand the assessees submitted their return for the assessment yearon March 5, 1962. TheOfficer assessed the income of the assessees on the basis of the said return. The assessees challenged the validity of that assessment on the ground that the same was barred by limitation. Their contention was not upheld either by theOfficer or by the appellate authority. Thereafter, the assessees challenged the impugned order of assessment before the High Court of Assam and Nagaland, but the High Court dismissed their petition. Against the decision of the High Court this appeal has been brought by special leave

Court's reasoning:
But, that allegation was denied by the department in theirThe appellants have not adduced any evidence to show that the return in question was submitted under protest. We have gone through the return submitted by the appellants. There is no mention in that return that it was made under the protest. There is no other evidence to show that the return in question was made under protest. The contention that the return was made under protest does not appear to have been taken before the appellate authority. Therefore, there appears to be no merit in the plea taken by the appellants. If the said return was not made under protest, then it is a return submitted in response to the general notice under section 19(1) of the Act. That being so, the assessment made is a valid assessment as held by this court in Deva Prasad Baruas case, referred to earlier