Karnataka Court June 1970 Judgments
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Devon Tea and Produce Co. Ltd. Vs. Agricultural Income-tax Officer, Ba ...
Court: Karnataka
Decided on: Jun-04-1970
Reported in: [1971]79ITR730(KAR); [1971]79ITR730(Karn)
Govinda Bhat, J.1. The petitioner is a public limited company which owns plantations in the area of the farmer State of Mysore. The territories comprised in the former State of Mysore were integrated in the new State of Mysore formed on November 1, 1956, under the State Reorganisation Act, 1956. The Mysore Agricultural Income-tax Act, 1955, was in force in the territories of the former State of Mysore and the petitioner was an assessee under the said Act. 2. The legislature of the new State of Mysore enacted the Mysore Agricultural Income-tax Act, 1957 (Mysore Act No. XXII of 1957) (herein after called 'the Act'), and it came into force on the first day of October, 1957. As the preamble of the Act shows, it was enacted to consolidate and amend the laws providing for the levy of a tax on the agricultural income from lands used for growing commercial crops in the State of Mysore. The Agricultural Income-tax Acts in force in the different areas integrated in the new State of Mysore were r...
Devon Tea and Produce Co. Ltd. Vs. Agricultural Income Tax Officer
Court: Karnataka
Decided on: Jun-04-1970
Reported in: AIR1971Kant50; AIR1971Mys50
Govinda Bhat, J. 1. The petitioner is a public limited company which owns plantations in the area of the former State of Mysore. The territories comprised in the former State of Mysore were integrated in the new State of Mysore formed on 1-11-1956 under the States Reorganisation Act, 1956. The Mysore Agricultural Income Tax Act 1955 was in force in the territories of the former State of Mysore and the petitioner was an assessee under the said Act.2. The Legislature of the new State of Mysore enacted the Mysore Agricultural Income Tax Act, 1957 (Mysore Act No. XXII of 1957) hereinafter called the 'Act' and it came into force on the first day of October, 1957. As the preamble of the Act shows, it was enacted to consolidate and amend the laws providing for the levy of a tax on the agricultural income from lands used for growing commercial crops in the State of Mysore. The Agricultural Income Tax Acts in force in the different areas integrated in the new State of Mysore were repealed by Se...
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