Title : 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 : Assessment of a Hindu Undivided Family
State : Karnataka
Year : 1957
(1) The total agricultural income of a Hindu undivided family shall be treated as the income of one individual and assessed as such. (2) In the case of a Marumakkattayam tarwad or Aliyasantana family, the total agricultural income of the tarwad or family shall be assessed on the karnavan of the tarwad or the manager of the family and treated as the income of one individual for the purpose of levy of agricultural income-tax: Provided that in cases where properties have been set apart for each tavazhi in the tarwad or branch of the family for maintenance under any family arrangement, the karnavan, manager or other person in management of the tavazhi or branch shall be assessed separately. (3) In the case of a family governed by the Coorg Customary Law, or a family owning jama..... View Complete Act List Judgments citing this sectionTitle : Right, Title and Interest in Property Sold for Arrears of Tax in Certain Cases
State : Karnataka
Year : 1957
(1) Where any property of a Hindu undivided family, an Aliyasanthana family or branch, or a Marmakkattayam tarwad, tavazhi, is sold for the realisation of arrears of agricultural income-tax, the right, title and interest of all the members of such family, branch, tarwad to tavazhi in the property shall pass to the purchaser. (2) Where any person has been assessed to agricultural income-tax on the agricultural income derived from a land held by him wholly or partly for the benefit of other persons and the tax payable by him is in arrears, the land so held by him may be attached and sold for the realisation of such arrears and on such sale, the right, title and interest of such person in the said land shall pass to the purchaser. View Complete Act List Judgments citing this sectionTitle : Effect of Transfer of Land
State : Karnataka
Year : 1957
Where a person in receipt of agricultural income for any previous year from any land in the State is found to have transferred his interest in such land to any other person, the transferor and the transferee shall, each, be assessed in respect of his actual share, if any, of the agricultural income for the previous year: Provided that where the transferor cannot be found, the assessment of such agricultural income of the previous year in which the transfer took place up to the date of the transfer and for the year preceding that year shall be made on the transferee in the like manner and to the like extent as it would have been made on the transferor or where the tax in respect of the assessment made for any or all of such year assessed on the transferor cannot be recovered from him,..... View Complete Act 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 : 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 sectionTitle : Limtation of Claims for Refund
State : Karnataka
Year : 1957
No claim to any refund of agricultural income-tax under this Chapter shall be allowed, unless it is made within three years from the last day of the financial year commencing next after the expiry of the previous year in which the agricultural income was received or one year from the date on which the assessment is completed, whichever is later. View Complete Act List Judgments citing this sectionTitle : Assessment of Income Derived from Lands Partly Within the State and Party Without
State : Karnataka
Year : 1957
Where agricultural income is derived from land situated partly within the State and partly without the State, agricultural income-tax shall be levied under this Act,-- (i) where the portion of such income attributable to the lands situated within the State can be determined from the accounts maintained by the assessee, on the portion so determined; 26 (ii) where the portion of the income so attributable cannot be determined by the method specified in clause (i) on such portion as may be determined in the prescribed manner. 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 : 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 section