Title : Assessment of Agricultural Income in Regard to Tea, Coffee and Rubber
State : Karnataka
Year : 1957
8. Assessment of agricultural income in regard to tea,1[coffee and rubber] In the case of cultivation and manufacture of tea,1[coffee and rubber] the agricultural income for the purposes of this Act shall be deemed to be that portion of the income from cultivation, manufacture and sale computed under the2[Income-tax Act, 1961 (Central act 43 of 1961)] which is excluded from taxation under that Act as being agricultural income, after deducting from the said portion any allowance authorized by this Act in so far as the same has not been allowed in the computation of the income for the purposes of the2[Income-tax Act, 1961 (Central Act 43 of 1961)] ________________________ 1. Inserted by Act 7 of 2003 w.e.f. 1.4.2002 2. Substituted by Act 29 of 1976 w.e.f. 1.4.1975 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 : Powers of Comissioner to Transfer Cases
State : Karnataka
Year : 1957
1[17A. Powers of Comissioner to transfer cases The Commissioner may, by an order in writing, transfer any case or classes of cases, or cases or classes of cases relating to any area or any specified persons or classes of persons, from,-- (a) an2[Assistant Commissioner of Agricultural Income-tax] to any other2[Assistant Commissioner of Agricultural Income-tax], or (b) a2[Joint Commissioner] to any other2[Joint Commissioner.]] ________________________ 1. Inserted by Act 38 of 1986 w.e.f. 17.10.1986 2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992 View Complete Act List Judgments citing this sectionTitle : Power to Make Provisional Assessment in Advance of Regular Assessment
State : Karnataka
Year : 1957
(1) The1[Assistant Commissioner of Agricultural Income-tax] may, at any time after the receipt of a return made under section 18, proceed to make in a summary manner, a provisional assessment of the tax payable by the assessee, on the basis of his return and the accounts and documents, if any, accompanying it, after giving due effect to (i) the allowance referred to in paragraph (2) of the proviso to clause (c) of section 5, and (ii) any loss carried forward under section 15. (2) A partner of a firm may be provisionally assessed under sub-section (1) in respect of his share in the firm's income, profits and gains, if its return has been received, although the return of the partner himself may not have been received. (3) There shall be no right of appeal against a provisional..... View Complete Act List Judgments citing this sectionTitle : Tax of Deceased Person Payable by Representative
State : Karnataka
Year : 1957
(1) Where a person dies, his executor, administrator or other legal representative shall be liable to pay out of the estate of the deceased person, to the extent to which the estate is capable of meeting the charge of the agricultural income-tax assessed as payable by such person or any agricultural income-tax which would have been payable by him under this Act if he had not died. (2) Where a person dies before the 1st June in any year or before he is served with a notice under sub-section (2) of section 18 or under section 36, as the case may be, his executor, administrator or other legal representative shall, on the serving of the notice under sub-section (2) of section 18 or under section 36, as the case may be, comply therewith, and the1[Assistant Commissioner of Agricultural..... 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 : Power to Set off Amount of Refund Against Tax Remaining Payable
State : Karnataka
Year : 1957
Where under any of the provisions of this Act, refund is found to be due to any person, the1 [Assistant Commissioner of Agricultural Income-Tax], the 2 [1 [JointCommissioner], the 2 [Additional Commissioner]] or the Commissioner, as the case may be, may, in lieu of payment of the refund, set off the amount to be refunded, or any part of that amount against the agricultural income-tax, if any, remaining payable by the person to whom the refund is due. ________________________ 1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 2. Inserted by Act 14 of 1983 w.e.f. 1.12.1982. View Complete Act List Judgments citing this sectionTitle : Income from Settlement, Disposition Etc.
State : Karnataka
Year : 1957
(1) All agricultural income arising to any person by virtue of settlement or disposition, whether revocable or not, and whether effected before or after the commencement of this Act, from assets remaining out of the property of the settler or disponer shall be deemed to be the agricultural income of the settlor or disponer, and all agricultural income arising to any person by virtue of a revocable transfer of assets shall be deemed to be the agricultural income of the transferor: Provided that, for the purposes of this sub-section, a settlement, disposition or transfer shall be deemed to be revocable if it contains any provision for the re-transfer directly or indirectly of the agricultural income or assets to the settlor, disponer or transferor or in any way gives the settlor,..... View Complete Act List Judgments citing this sectionTitle : Exemption from Assessment of Income-tax
State : Karnataka
Year : 1957
Agricultural income-tax shall not be payable on that part of the total agricultural income of a person which is,-- (a) any sum which he receives out of the agricultural income of a Hindu undivided family, Marumakkattayam tarwad or aliyasanthana family if he receives such sum as a member of the family or tarwad and tax under this Act has been levied on the agricultural income; (b) any dividend which he receives as a shareholder out of the agricultural income of a company which has certified that it has paid or will pay the tax under this Act in respect of the agricultural income of such company; 1 [(c) any sum which he receives as his share out of the agricultural income of a firm or association of persons, if the tax under this Act, has been levied on the agricultural income of..... View Complete Act List Judgments citing this sectionTitle : Assessment of Income
State : Karnataka
Year : 1957
(1) If the1 [Assistant Commissioner of Agricultural Income-tax] is satisfied that a return made under section 18 is correct and complete, he shall, by order in writing, assess the total agricultural income of the assessee and determine the sum payable by him on the basis of such return. (2) If the1 [Assistant Commissioner of Agricultural Income-tax] is not satisfied without requiring the presence of the person who made the return or the production of evidence, that the return is correct and complete, he shall serve on the person who made the return a notice requiring him on the date specified therein, either to attend at the office of the1 [Assistant Commissioner of Agricultural Income-tax] or to produce or to cause to be produced, any evidence on which such person may rely in support..... View Complete Act List Judgments citing this section