Title : [Omitted]
State : Karnataka
Year : 1957
1 [2 [19C. x x x]] ________________________ 1. Sections 19A to 19D inserted by Act 10 of 1987 w.e.f. 1.4.1987. 2. Sections 19A, 19B and 19C omitted by Act 18 of 1994 w.e.f. 1.4.1994. 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 : Definitions
State : Karnataka
Year : 1957
(1) In this Act, unless the context otherwise requires,-- (a) "agricultural income" means,-- 1 [(1) any rent or revenue derived from land situated in the State of Karnataka and used for growing plantation crops;] (2) any income derived from such land by,-- (i) agriculture, or (ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market, or (iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him in respect of which no process has been performed other than a process of the nature described in paragraph (ii); (3) any income derived from any building owned and occupied by the..... View Complete Act List Judgments citing this sectionTitle : Assessment After Partition of a Hindu Undivided Family
State : Karnataka
Year : 1957
(1) Where at the time of making an assessment under section 19, it is claimed by or on behalf of any member of a Hindu Undivided Family, or branch, an Aliyasanthana family or a Marumakkattayam tarwad or tavazhi hitherto assessed as undivided that a partition or maintenance division has taken place among the members or groups of members of such family, branch, tarwad or tavazhi, the1[Assistant Commissioner of Agricultural Income-tax] shall make such inquiry therein to as he may think fit, and if he is satisfied that there has been a partition or maintenance division of the property by metes and bounds among the various members or groups of members and separate enjoyment by them he shall record an order to that effect: Provided that no such order shall be recorded until notice of the..... View Complete Act List Judgments citing this sectionTitle : Agricultural Income-tax Act, 1957
State : Karnataka
Year : 1957
Preamble 1 - KARNATAKA AGRICULTURAL INCOME-TAX ACT, 1957 Chapter 1 Section 1 - Short title, extent and commencement Section 2 - Definitions Chapter 2 Section 3 - Charge of Agricultural Income-Tax Section 4 - Application of the Act Section 5 - Computation of agricultural Income Section 5A - Exemption in respect of insurance premia, contribution to provident fund etc,. Section 5B - [Omitted] Section 6 - Assessment of income derived from lands partly within the State and party without Section 7 - Method of accounting Section 7A - Accounts to be maintained by certain assessees Section 8 - Assessment of agricultural income in regard to tea, coffee and rubber Section 9 - Assessment of a Hindu undivided Family Section 10 - Liability of Court of Wards, Administrator-General, etc. ..... List Judgments citing this sectionTitle : Charge of Agricultural Income-tax
State : Karnataka
Year : 1957
(1) Agricultural Income-tax at the rate or rates specified in1[x x x] the Schedule to this Act shall be charged for each financial year commencing from the first April 1957 in accordance with and subject to the provisions of this Act, on the total agricultural income of the previous year of every person. 2[Provided that where by virtue of any provision of this Act, agricultural income tax is to be charged in respect of the income of a period other than the previous year, agricultural income in the total tax shall be charged accordingly.] (2) Where there is included agricultural income of an assessee any income exempted from agricultural income-tax by or under the provisions of this Act, the agricultural income-tax payable by the assessee shall be an amount bearing to the total..... View Complete Act List Judgments citing this sectionTitle : Income-tax Authotities
State : Karnataka
Year : 1957
17. Income-Tax Authotities (1) There shall be the following classes of income-tax authorities for the purposes of this Act, namely:-- (a) Commissioner of Agricultural Income-tax; 1[(aa)2[Additional Commissioner] of Agricultural Income-tax;] (b)2[Joint Commissioner] of Agricultural Income-tax; 3[(bb)2[Deputy Commissioner] of Agricultural Income-Tax;] (c)2[Assistant Commissioner of Agricultural Income-tax] 4[(d)2[Agricultural Income-tax Officers]] (2) The authorities specified in sub-section (1) shall be appointed by the State Government and shall exercise such powers and perform such functions and duties under this Act in respect of such classes of persons or classes of income and in such areas,5[as the Commissioner may, by notification in the official Gazette, direct.] ..... View Complete Act List Judgments citing this sectionTitle : Return of Income
State : Karnataka
Year : 1957
(1) Every person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax1 [or every person who holds land under plantation crop the total extent of which is not less than2 [fifteen acres]] shall furnish to the 3 [Assistant Commissioner of AgriculturalIncome-tax] so as to reach him before the 4 [expiry of four months from the end of the previousyear] a return in the prescribed form and verified in the prescribed manner, setting forth his total agricultural income during the previous year: 5 [Provided that the return of agricultural income for the previous year ending on or after the 31st March, 1982, but before the date of commencement of the Karnataka Agricultural Income-tax (Amendment) Act, 1983 shall be..... View Complete Act List Judgments citing this sectionTitle : 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 : Power to Assess Individual Members of Certain Associations
State : Karnataka
Year : 1957
(1) Where the1[Assistant Commissioner of Agricultural Income-tax] is satisfied that any association of individuals other than a Hindu undivided family, and Aliyasanthana family or branch, Marumakkattayam tarwad or tavazhi or a company is under the control of one member thereof, and that such association has been formed or is being used for the purpose of evading or reducing the liability to agricultural income-tax of any member thereof, he may, with the previous approval of the1[Joint Commissioner] of Agricultural Income-tax, pass an order that the sum payable as agricultural income-tax, by the association shall not be determined, and thereupon the share of each member in the agricultural income of the association shall be included in his total agricultural income for the purpose of his..... View Complete Act List Judgments citing this section