Title : Power to Grant Extension of Time for Returns, Etc.
State : Karnataka
Year : 1957
The1[Assistant Commissioner of Agricultural Income-tax] may in his discretion, in the case of any person or class of persons extend the date before which the return under sub-section (1) of section 18 has to be furnished or, on application by an assessee, allow him such extension or extensions of time as the officer thinks fit to furnish the return or comply with the terms of a notice under this Act: 2[Provided that no such extension shall be granted unless the assessee undertakes to pay, in addition to the tax payable, interest at the rate3[of twenty-four percent]3 on the tax due as per the return from the due date specified in sub-section (1) of section 18 upto the date of actual payment of such tax.] ________________________ 1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. ..... View Complete Act List Judgments citing this sectionTitle : Composition of Agricultural Income Tax
State : Karnataka
Year : 1957
1 [66. Composition of Agricultural Income Tax (1) Where the total extent of land under plantation crop 2 [held by any person (other than a company) does not exceed one hundred and fifty acres] 3 [x x x] such person may 4 [subject to such rules as may be prescribed] apply to the prescribed Officer for permission to compound the agricultural income tax payable by him and to pay in lieu thereof a lumpsum at the rate specified in 5[in the Tables below]. 6 [7 [TABLE I] Sl. No. Extent of land Rate of lumpsum Payable 1) Where the extent of land does not exceed 15 acres. Nil. 2) Where the extent of land exceeds 15 acres but does not exceed 20 acres. Rs. 750/- per acre after 15 acres. 3) ..... View Complete Act List Judgments citing this sectionTitle : Short Title, Extent and Commencement
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. View Complete Act List Judgments citing this sectionTitle : Exemption in Respect of Insurance Premia, Contribution to Provident Fund Etc,.
State : Karnataka
Year : 1957
1 [5A. Exemption in respect of insurance premia, contribution to provident fund etc,. (1) From the total agricultural income of the assessee computed under section 5, there shall be deducted, in accordance with and subject to the provisions of this section, an amount calculated with reference to the aggregate of the sums specified in sub-section (2), at the following rates, namely:-- (a) Where such aggregate does not exceed Rs. 6,000. The whole of such aggregate. (b) Where such aggregate exceeds Rs. 6,000 but does not exceed Rs. 12,000. Rs. 6,000 plus 50 percent of the amount by which such aggregate exceeds Rs. 6,000. (c) Where such aggregate exceeds Rs. 12,000. Rs. 9,000 plus 40 percent of the amount by whichsuch ..... View Complete Act List Judgments citing this sectionTitle : Power of State Government to Reduce, Excempt or Remit Tax
State : Karnataka
Year : 1957
1[12A. Power of State Government to reduce, excempt or remit tax (1) The State Government may, if satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette, exempt, remit or reduce, whether prospectively or retrospectively, the tax payable under this Act or the lumpsum referred to in2[sub-section (1) of section 66,] in such areas, for such crops, during such period and subject to such conditions as may be specified in the notification. (2) Every notification under sub-section (1) shall be laid, as soon as may be, after it is issued, before each House of the State Legislature while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions and if, before the expiry of..... View Complete Act List Judgments citing this sectionTitle : Time Limit for Completion of Assessmants and Re-assessments
State : Karnataka
Year : 1957
(1) No assessment under sections 19, 19A, 19B and 19C for any year shall be made after a period of1[three years] from the date on which the return under section 18, for that year is submitted by an assessee. 2[Provided that the assessment proceedings relating to any year ending before the commencement of the Karnataka Taxation Laws (Amendment) Act, 1997, in respect of which a return under sub-section (1) has been submitted before such commencement, shall be completed within a period of two years from such commencement.] (2) In computing the period of limitation for assessment under sections 19, 19A, 19B and 19C,-- (a) the time during which the proceedings for assessment in question have been deferred on account of any stay order granted by any Court or any other authority shall be..... View Complete Act List Judgments citing this sectionTitle : Rectification of Mistakes
State : Karnataka
Year : 1957
1[37. Rectification of mistakes (1) With a view to rectifying any mistake apparent from the record, the assessing authority, appellate authority or revising authority may, at any time within five years from the date of an order passed by it, amend such order: Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the assessee shall not be made unless the assessing authority, appellate authority or revising authority, as the case may be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard. (2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the..... View Complete Act List Judgments citing this sectionTitle : Prosecution to Be at the Instance of the Joint Commissioner
State : Karnataka
Year : 1957
52. Prosecution to be at the instance of the1[Joint Commissioner] (1) A person shall not be proceeded against for an offence under section 50 or section 51 except at the instance of the1[Joint Commissioner.] (2) Before instituting proceedings against any person under sub-section (1), the1[Joint Commissioner] shall call upon such person to show cause why proceedings should not be instituted against him. (3) The1[Joint Commissioner] may either before or after the institution of proceedings compound any such offences. ________________________ 1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. View Complete Act List Judgments citing this sectionTitle : Revision by High Court
State : Karnataka
Year : 1957
1 [55. Revision by High Court (1) Within sixty days from the date on which he is served with the order, the assessee or the 2 [Joint Commissioner], in the case of an order under sub-section (4) or sub-section (6) of section 34, and the assessee, in the case of an order under section 35, may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal or the Commissioner, 3 [or the 2 [Additional Commissioner]] as the case may be, has either failed to decide or decided erroneously any question of law: Provided that the High Court may admit an application preferred after the period of sixty days aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period. (2) The petition shall be in the..... View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Karnataka
Year : 1957
1 [2 [19A. x x x]] ________________________ 1. Sections 19A to 19D inserted by Act 10 of 1987 w.e.f. 1.4.1987. 2. Sections 19A, 19B and 19C omitted by Act 18 of 1994 w.e.f. 1.4.1994. View Complete Act List Judgments citing this section