STATE OF UTTAR PRADESH vs RAJA YADVENDRA DUTT DUBE

The Supreme Court held that under the U.P. Agricultural Income-tax Act, 1948, the Collector is the assessing authority when the gross agricultural income exceeds Rs. 1 lakh, and the Assistant Collector lacks jurisdiction to assess in such cases. The Court ruled that the notice issued under Section 15(3) by the Assistant Collector did not empower the Collector to make an assessment based on that notice, as the Assistant Collector's assessment was invalid. Consequently, the Board of Revision's direction for a fresh assessment was deemed beyond its authority due to the limitation period under Section 25.