Title : Liability of Court of Wards, Administrator-general, Etc.
State : Karnataka
Year : 1957
(1) (a) In the case of agricultural income taxable under this Act, which the Court of Wards, Administrator-General or Official Trustee or any receiver, administrator, executor, trustee, guardian or manager appointed by or under any law or by an order of Court or by written agreement, is entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from the Court of Wards, Administrator-General, official trustee, or from such receiver, administrator, executor, trustee, guardian or manager, as the case may be, in the like manner and to the same amount as it would be leviable upon and recoverable from the person on whose behalf such agricultural income is receivable and all the provisions of this Act shall apply accordingly. (b) Where the agricultural income..... View Complete Act List Judgments citing this sectionTitle : Non-residents
State : Karnataka
Year : 1957
(1) In the case of any person residing outside the State, his total agricultural income shall be chargeable to agricultural income-tax either in his name or in the name of his agent and in the later case, such agent shall be deemed to be, for all the purposes of this Act, the assessee in respect of such tax. (2) Any person employed by or on behalf of a person residing out of the State, or through whom the non-resident person is in receipt of any agricultural income, upon whom the1[Assistant Commissioner of Agricultural Income-tax] has caused a notice to be served of his intention of treating him as the agent of the non-resident person shall, for all the purposes of this Act, be deemed to be such agent: Provided that no person shall be deemed to be the agent of a non-resident person,..... View Complete Act List Judgments citing this sectionTitle : Liability in Case of Discontinued Firm or Association
State : Karnataka
Year : 1957
1[27. Liability in case of discontinued firm or association (1) Where the business of a firm or association of persons is discontinued or such firm or association is dissolved, the2[Assistant Commissioner of Agricultural Income-tax] shall make the assessment of the agricultural income of the firm or association of persons as if no such discontinuance or dissolution has taken place and all the provisions relating to the levy of penalty or any other sum chargeable under any provisions of this Act shall apply, so far as may be, to such assessment. (2) Every person who was at the time of such discontinuance or dissolution, a partner of such firm or a member of such association and the legal representative of any such person who is deceased, shall be jointly and severally liable to the..... View Complete Act List Judgments citing this sectionTitle : Power to Inspect Registers of Members of Comnpany, Etc.
State : Karnataka
Year : 1957
The Agricultural Income-tax Authority or any person authorised by him in writing in that behalf may inspect and, if necessary, take copies or cause copies to be taken of any register of the members, debenture holders or mortgagees of any company or of any entry in such register. View Complete Act List Judgments citing this sectionTitle : Method of Accounting
State : Karnataka
Year : 1957
Agricultural income shall be computed for the purpose of sections 5 and 6 in accordance with the method of accounting regularly employed by the assessee: Provided that, if no method of accounting has been regularly employed by the assessee, or if the method employed is such that, in the opinion of the1[Assistant Commissioner of Agricultural Income-tax], the agricultural income cannot properly be deduced therefrom, then the computation shall be made upon such basis and in such manner as he may determine: Provided further that in the case of coffee crop of an assessee, the agricultural income therefrom may be computed on the basis of valuation on points declared by the Indian Coffee Board in respect of such crop. ________________________ 1. Substitued by Act 5 of 1993 w.e.f...... View Complete Act List Judgments citing this sectionTitle : Change in Constitution of a Firm and Succession to Business
State : Karnataka
Year : 1957
(1) Where at the time of making an assessment under section 19, it is found that a change has occurred in the constitution of a firm or that a firm has been newly constituted, the assessment shall be made on the firm as constituted at the time of making the assessment. If the agricultural income-tax cannot be recovered from the firm as so constituted, such tax shall be recoverable from the persons who were members of the firm during the previous year. (2) Where a person carrying on any business in the course of which agricultural income is received has been succeeded in such capacity by another person, such person and such other person shall each be assessed in respect of his actual share of the agricultural income of the previous year: Provided that, when the person succeeded in..... View Complete Act List Judgments citing this sectionTitle : Place of Assessment
State : Karnataka
Year : 1957
(1) Subject to any orders passed under sub-section (2), the agricultural income of a person shall be assessed by the1[Assistant Commissioner of Agricultural Income-tax] of the area in which is situated the land from which the greater part of the agricultural income is derived: Provided that where an assessee has made a return under sub-section (1) of section 18 to the1[Assistant Commissioner of Agricultural Income-tax] having jurisdiction over the assessees place of residence or the place where any of his lands is situated or where his accounts are maintained, he shall be deemed to have elected such place as his place of assessment and it shall be accepted by the Officer concerned unless for reasons to be recorded in writing he passes an order that the assessment shall be made in any..... View Complete Act List Judgments citing this sectionTitle : Computation of Agricultural Income
State : Karnataka
Year : 1957
1 [(1)] The agricultural income of a person shall be computed after making the following deductions, namely:-- (a) any sums paid in the previous year on account of,-- (i) land revenue, local rates and cesses and municipal taxes in respect of the land from which the agricultural income is derived; and (ii) any excise duty or tax as may be prescribed in respect of the agricultural produce from such land; (b) any rent paid in the previous year to the landlord, or superior landlord as the case may be, in respect of the land from which the agricultural income is derived; (c) any expenses incurred in the previous year on the maintenance of any irrigation or protective work constructed for the benefit of the land from which the agricultural income is derived; (d) any expenses..... View Complete Act List Judgments citing this sectionTitle : Assessee Not to Recover Rent in Excess of That Mentioned in Rents-roll, Etc.
State : Karnataka
Year : 1957
(1) If for the purpose of calculating or verifying the agricultural income specified in a return under section 18, the assessee produces before any Agricultural Income-tax Authority any rent-roll or other document showing the amount of rent due to him, he shall not be entitled to recover by suit or otherwise rent in respect of any tenure or holding included in his return at a rate higher than that mentioned in such rent-roll or document in respect of such tenure or holding, unless the rent thereof has, since the date of the return, been lawfully enhanced. (2) Any person who has produced a rent-roll or other document referred to in sub-section (1) may, within one year of producing such rent-roll or document, apply to the1[Assistant Commissioner of Agricultural Income-tax] to make any..... View Complete Act List Judgments citing this sectionTitle : Recovery of Tax from Certain Other Persons
State : Karnataka
Year : 1957
1[43A. Recovery of tax from certain other persons (1) The2[Assistant Commissioner of Agricultural Income-tax] may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the assessee at his last address known to the2[Assistant Commissioner of Agricultural Income-tax] require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee, to pay to the2[Assistant Commissioner of Agricultural Income-tax], either forthwith or upon the money becoming due or being held at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the assessee in respect of the..... View Complete Act List Judgments citing this section