Title : 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 : Assessee Not to Recover Rent in Excess of That Mentioned in Rents-roll, Etc.
State : Karnataka
Year : 1957
(1) If for the purpose of calculating or verifying the agricultural income specified in a return under section 18, the assessee produces before any Agricultural Income-tax Authority any rent-roll or other document showing the amount of rent due to him, he shall not be entitled to recover by suit or otherwise rent in respect of any tenure or holding included in his return at a rate higher than that mentioned in such rent-roll or document in respect of such tenure or holding, unless the rent thereof has, since the date of the return, been lawfully enhanced. (2) Any person who has produced a rent-roll or other document referred to in sub-section (1) may, within one year of producing such rent-roll or document, apply to the1[Assistant Commissioner of Agricultural Income-tax] to make any..... View Complete Act List Judgments citing this sectionTitle : Recovery of Tax from Certain Other Persons
State : Karnataka
Year : 1957
1[43A. Recovery of tax from certain other persons (1) The2[Assistant Commissioner of Agricultural Income-tax] may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the assessee at his last address known to the2[Assistant Commissioner of Agricultural Income-tax] require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee, to pay to the2[Assistant Commissioner of Agricultural Income-tax], either forthwith or upon the money becoming due or being held at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the assessee in respect of the..... 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 : 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 : 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 : 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 : 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 sectionTitle : Penalty for Concealment of Income
State : Karnataka
Year : 1957
(1) If the1[Assistant Commissioner of Agricultural Income-tax] or the1[Joint Commissioner] or the Commissioner is satisfied that any person,-- (a) has without reasonable cause failed to furnish the return of his total agricultural income which he was required to furnish under sub-section (1) or sub-section (2) of section 18; or (b) has without reasonable cause failed to furnish such return within the time allowed and in the manner required by sub-section (1) of section 18 or by a notice served under sub-section (2) of that section; or (c) has, without reasonable cause, failed to comply with a notice issued under sub-section (4) of section 18 or under sub-section (2) of section 19; or (d) has concealed the particulars of his agricultural income or has deliberately furnished..... View Complete Act List Judgments citing this section