Title : 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 : Miscellaneous
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 : Schedule
State : Karnataka
Year : 1957
1[SCHEDULE (See section 3) (Rate of Agricultural Income Tax) Part I In the case of a person other than a Company or Firm Where the total agricultural income does not exceed Rs. 40,000 Nil Where the total agricultural income exceeds Rs. 40,000, but does not exceed Rs. 50,000 ten percent of the amount by which the total income exceeds Rs. 40,000. Where the total agricultural income exceeds Rs. 50,000 but does not exceed Rs. 75,000 Rs. 1,000 plus twenty percent of the amount by which the total income exceeds Rs. 50,000. Where the total agricultural income exceeds Rs. 75,000 but does not exceed Rs. 1 lakh Rs. 6,000 plus thirty percent of the amount by which the total income..... View Complete Act List Judgments citing this sectionTitle : Income-tax Authorities
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 : Recovery of Tax and Penalties
State : Karnataka
Year : 1957
(1) Any amount specified as payable in a notice of demand under section 31 or an order under section 32,1[section 32A,] section 34 or section 35, shall be paid within the time, at the place and to the person mentioned in a notice or order or if a time is not so mentioned, then on or before the first day of the second month following the date of the service of the notice or order and any assessee failing so to pay shall be deemed to be in default: 2[Proviso x x x] (2) If an assessee makes an application within the time mentioned in the notice of demand in section 31, for being allowed to pay the tax due, the3[Assistant Commissioner of Agricultural Income-tax] may in his discretion, by order in writing, allow the assessee to pay the tax due, in instalments not exceeding four in number..... View Complete Act List Judgments citing this sectionTitle : Karnataka Agricultural Income-tax Act, 1957
State : Karnataka
Year : 1957
THE1[KARNATAKA] AGRICULTURAL INCOME-TAX ACT, 19572 [Act, No. 22 of 1957] [6th September, 1957] PREAMBLE An Act to consolidate and amend the laws providing for the levy of a tax on agricultural income3[x x x] in the1[State of Karnataka]. WHEREAS it is expedient to consolidate and amend the laws providing for the levy of a tax on agricultural income3[x x x] in the1[State of Karnataka]; BE it enacted by the1[Karnataka State] Legislature in the Eighth Year of the Republic of India as follows:-- ________________________ 1.Adapted by the Karnataka Adaptations of Laws Order 1973 w.e.f. 1.11.1973. 2.First published in the Karnataka Gazette on the Thirteenth day of September, 1957. 3.Omitted by Act 29 of 1976 w.e.f. 1.4.1975. View Complete Act List Judgments citing this sectionTitle : Refunds
State : Karnataka
Year : 1957
(1) If any person satisfies the1[Assistant Commissioner of Agricultural Income-tax] that the amount of agricultural income-tax paid by him or on his behalf or treated as paid on his behalf for any year exceeds the amount with which such person is properly chargeable under this Act, for that year, he shall be entitled to a refund of any such excess. (2) The1[Joint Commissioner] in the exercise of his appellate powers, the Commissioner2[or the1[Additional Commissioner]] in the exercise of his3[x x x] revisional powers, if satisfied to the like effect, shall cause a refund to be made by the1[Assistant Commissioner of Agricultural Income-tax] of any amount found to have been wrongly paid or paid in excess. (3) Where agricultural income of one person is included under any provision of..... View Complete Act List Judgments citing this sectionTitle : Schedule-a
State : Karnataka
Year : 1957
1 [SCHEDULE-A [See section 2(1)(s)] Modifications subject to which the provisions of this Act shall apply in cases where the previous year in relation to the assessment year commencing on the first day of April, 1989, referred to in the second proviso to clause (s) of sub-section (1) of section 2, exceeds twelve months. 1. Definitions In this Schedule, "transitional previous year" means the period reckoned as the previous year for the assessment year commencing on the First day of April, 1989, in the manner specified in the second proviso to clause (s) of sub-section (1) of section 2. 2. Special provisions in case where the transitional previous year is longer than twelve months In a case where the transitional previous year is longer than twelve months, the provisions of..... View Complete Act List Judgments citing this sectionState : Maharashtra
Year : 1962
THE MAHARASHTRA AGRICULTURAL INCOME TAX ACT, 1962 THE MAHARASHTRA AGRICULTURAL INCOME TAX ACT, 1962 Maharashtra Act No. XLI of 1962 [15th December 1962] An Act to provide for the imposition of a tax on agricultural income derived from land situated in the State of Maharashtra WHEREAS, it is expedient to provide for the imposition of a tax on agricultural income derived from land situated in the State of Maharashtra; It is hereby enacted in the Thirteenth Year of the Republic of India as follows: CHAPTER I- PRELIMINARY SECTION 01: SHORT TITLE EXTENT AND COMMENCEMENT (1) This Act may be called the Maharashtra Agricultural Income-tax Act 1962. (2) It extends to the whole of the State of Maharashtra. (3) It shall be deemed to have come into force on the Ist day of April 1962...... List Judgments citing this sectionState : West Bengal
Year : 1944
BENGAL AGRICULTURAL INCOME TAX ACT, 1944 BENGAL AGRICULTURAL INCOME TAX ACT, 1944 4 of 1944 26th August, 1943 An Act to provide for the imposition of a tax on agricultural income derived from land situated in Bengal. WHEREAS it is necessary to make an addition to the revenues of Bengal, and for that purpose to impose a tax on agricultural income derived from land situated in Bengal. Preliminary Section 1 Short Title, Extent and Commencement. (1) This Act may be called the Bengal Agricultural Income-tax Act, 1944. (2) It extends to the whole of 11.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.[West Bengal]. (3) It shall be deemed to have come into force on the 1st day of April, 1944. Section 2 Definitions. In this Act, unless there..... List Judgments citing this section