Title : [Omitted]
State : Karnataka
Year : 1957
1[5B. x x x] ________________________ 1. Inserted by Act 6 of 1995 w.e.f. 1.4.1995 and Omitted by Act 7 of 1997 w.e.f. 1.4.1997 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 in Case of Discontinued Company, Firm or Association or Dissolved Firm
State : Karnataka
Year : 1957
1[26. Assessment in case of discontinued company, firm or association2[or dissolved firm]2 3[(1) Notwithstanding anything contained in section 3 where agricultural income is received by a company, firm or association of persons and the 41 business through which such income is received is discontinued or any such firm or association of persons is dissolved in any assessment year, the income for the period from the expiry of the previous year for that assessment year upto the date of such discontinuance or dissolution may, at the discretion of the4[Assistant Commissioner of Agricultural Income Tax] be charged to tax in that assessment year. (2) The total income of each completed previous year or part of the previous year included in such period shall be chargeable to tax at the rate..... 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 Take Evidence on Oath, Etc.
State : Karnataka
Year : 1957
The Commissioner, 1 [Joint Commissioner,] and the 1 [Assistant Commissioner of Agricultural Income-tax] shall, for the purposes of this Chapter, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Central Act V of 1908), when trying a suit, in respect of the following matters, namely:-- (a) enforcing the attendance of any person and examining him on oath or affirmation; (b) compelling the production of documents; and (c) issuing commissions for the examination of witnesses; and any proceeding before the Commissioner, 2 [1 [Additional Commissioner]] 1 [Joint Commissioner] or 1 [Assistant Commissioner of Agricultural Income-tax] shall be deemed to be a "Judicial proceeding" within the meaning of sections 193 and 228 and for the purposes of section..... View Complete Act List Judgments citing this sectionTitle : Power to Withhold Refund in Certain Cases
State : Karnataka
Year : 1957
1[45A. Power to withhold refund in certain cases (1) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceeding under this Act is pending, and the2[Assistant Commissioner of Agricultural Income-tax] is of the opinion that the grant of the refund is likely to adversely affect the revenue, the2[Assistant Commissioner of Agricultural Income-tax] may, with the previous approval of the2[Joint Commissioner], withhold the refund till such time as the2[Joint Commissioner] may determine. (2) Where a refund is withheld under the provisions of sub-section (1), the State Government shall pay to the assessee simple interest at3[twelve per cent] per annum on the amount of refund ultimately determined to be due as a result of the..... View Complete Act List Judgments citing this sectionTitle : Appearance by Authorised Representative
State : Karnataka
Year : 1957
(1) Any assessee who is entitled or required to attend before any Agricultural Income-tax Authority in connection with any proceeding under this Act otherwise than when required under section 38 to attend personally for examination on oath or affirmation, may attend either in person or by any person duly authorised by him in writing in this behalf being a relative or a person wholly or principally employed in the service of the assessee or a lawyer or an accountant or an Income-tax practitioner1[or a Sales Tax Practitioner] and not being disqualified on the ground of misconduct by or under any law or under any order of Government. (2) No person who has been dismissed from Government service shall be qualified to represent an assessee under sub-section (1); and if any lawyer or..... View Complete Act List Judgments citing this sectionTitle : Manner of Service of Notices
State : Karnataka
Year : 1957
(1) A notice or requisition under this Act may be served on the person therein named either by registered post or, as if it were a summons issued by a Court, under the Code of Civil Procedure, 1908 (Central Act V of 1908). (2) Any such notice or requisition may, in the case of a firm, Hindu undivided family, an Aliyasanthana family or branch or a Marumakkathayam tarwad or tavazhi be addressed to any member of the firm or to the manager, yajaman or karnavan, or any adult male member of the family branch, tarwad or tavazhi and in the case of any other association of persons be addressed to the principal officer thereof. View Complete Act List Judgments citing this sectionTitle : Bar of Suits in Civil Courts
State : Karnataka
Year : 1957
No suit shall be brought in any Civil Court to set aside or modify any assessment made under this Act and no prosecution, suit or other proceeding shall lie against any officer of the State Government for anything in good faith done or intended to be done under this Act. View Complete Act List Judgments citing this section