Title : Revision by Commissioner of Orders Pre-judicial to Revenue
State : Karnataka
Year : 1957
1[35A. Revision by Commissioner of orders pre-judicial to revenue (1) The Commissioner may call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by any authority subordinate to him is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee, an opportunity of being heard and after making or causing to be made such enquiries as he deems necessary, pass such order thereon, as the circumstances of the case justify, including an order enhancing or modifying the assessment, or canceling the assessment and directing a fresh assessment. (2) No action shall be initiated under sub-section (1), after the expiry of four years from the date of the order sought to be revised. (3)..... View Complete Act List Judgments citing this sectionTitle : Mode and Time of Recovery
State : Karnataka
Year : 1957
1[42. Mode and time of recovery (1) Where any assessee is in default in making payment of the tax or any other amount due under this Act,- (i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax or any other amount due under this Act, and (ii) the person or persons liable to pay the tax or any other amount due under this Act shall pay2[interest] equal to,- (a)3[two percent of the amount of tax remaining unpaid for each month] after the expiry of the time specified under sub-section (1) or allowed under sub-section (2), of section 41; and 4[(b) xxx] Explanation.- For the purposes of clause (ii), the2[interest] payable for a part of a month shall be..... View Complete Act List Judgments citing this sectionTitle : Petitions and Applications to Be Heard by the Bench of the High Court
State : Karnataka
Year : 1957
1[56. Petitions and applications to be heard by the Bench of the High Court Every petition or application preferred to the High Court under section 55 shall be heard by a Bench of not less than two judges, and in respect of such petition or application, the provisions of section 98 of the Code of Civil Procedure, 1908 (Central Act V of 1908) shall, so far as may be, apply.] ________________________ 1. Sections 55 and 56 substituted by Act 29 of 1963 w.e.f. 1.1.1964. View Complete Act List Judgments citing this sectionTitle : Amendment of Madras Act Xix of 1954
State : Karnataka
Year : 1957
In section 3 of the Madras Land Revenue (Surcharge) Act, 1954 (Madras Act XIX of 1954), Explanation II shall be omitted. View Complete Act List Judgments citing this sectionTitle : Power to Remove Difficulties
State : Karnataka
Year : 1957
(1) If any difficulty arises in giving effect to the provisions of this Act in consequence of the transition to the said provisions from the provisions of the Acts in force immediately before the commencement of this Act, the State Government may, by order published in the Official Gazette, make such provisions as appear to it to be necessary or expedient for removing the difficulty. (2) If any difficulty arises in giving effect to the provisions of this Act (otherwise than in relation to the transition from the provisions of the Acts in force before the commencement of this Act), the State Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the purposes of this Act, as appear to it to be necessary or expedient for removing the..... View Complete Act List Judgments citing this sectionTitle : False Statements in Declaration
State : Karnataka
Year : 1957
If any person makes a statement in a verification mentioned in section 18 or sub-section (3) of section 321[or sub-section (3) of section 34] or in any application under section 67 which is false and which he either knows or believes to be false or does not believe to be true, he shall be deemed to have committed the offence described in section 177 of the Indian Penal Code, 1860 (Central Act XLV of 1860). ________________________ 1. Substituted by Act 29 of 1963 w.e.f. 1.1.1964. View Complete Act List Judgments citing this sectionTitle : Offences by Companies
State : Karnataka
Year : 1957
1[62A. Offences by companies (1) If the person committing an offence under this Act is a company, the company as well as every person in charge of, and responsible to, the company for the conduct of its business at the time of the commission of the offence shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been..... View Complete Act List Judgments citing this sectionTitle : Revision by Additional Commissioner of Orders Prejudical to Revenue
State : Karnataka
Year : 1957
1[35. Revision by2[x x x3[x x]4[Additional Commissioner]] of orders prejudical to revenue (1) The2[x x x3[x x]4[Additional Commissioner]] may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any authority subordinate to him is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment. 5[(2) No power shall be exercisable under sub-section (1) after the expiry of four years from..... View Complete Act List Judgments citing this sectionTitle : Return of Income, Assessment, Etc.
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 : Preliminary
State : Karnataka
Year : 1957
(1) This Act may be called the1[Karnataka] Agricultural Income-tax Act, 1957. (2) It extends to the whole of the1[State of Karnataka]. (3) This section shall come into force at once, and the remaining sections of this Act shall come into force on such2[date] as the State Government may by notification in the Official Gazette appoint. ________________________ 1.Adapted by the Karnataka Adaptations of Laws Order 1973 w.e.f. 1.11.1973. 2.Act came into force on 1.10.1957 by notification Text of the notification is at the end of the Act. Section 2 - Definitions (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;] ..... View Complete Act List Judgments citing this section