MANU/SC/0098/1968

IN THE SUPREME COURT OF INDIA

Decided On: 14.08.1968

Appellants: State of Assam and Anr.
Vs.
Respondent: Deva Prasad Barua and Anr.

JUDGMENT

Grover, J.

1. These are two connected appeals by certificate from a common judgment of the High Court of Assam and Nagaland allowing two petitions under article 226 of the Constitution and setting aside the assessment made in respect of the respondents for the assessment years 1955-56 and 1957-58 under the Assam Agricultural Income-tax Act, 1939, hereinafter called the Act.

2. A general notice was issued under Section 19(1) of the Act

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