Court : Kerala
Reported in : (1994)117CTR(Ker)166; [1994]208ITR86(Ker)
..... of partnership specifying the individual shares of the partners may, under the provisions of section 27 of the agricultural income-tax act, 1950 (hereinafter in these rules referred to as the act), register with the agricultural income-tax officer the particulars contained in the said instrument on application made in this behalf.such application shall be signed ..... it is necessary to refer to section 27 of the kerala agricultural income-tax act and rule 2 of the kerala agricultural income-tax rules. section 27 of the act reads as follows :'27. procedure in registration of firms. - (1) application may be made to the agricultural income-tax officer on behalf of any firm, constituted under an instrument of ..... 17, 1989, has referred the following two questions of law for the decision of this court under section 60(3) of the kerala agricultural income-tax act, 1950 :'(a) whether, on the facts and in the circumstances of the case, the application for registration submitted by the assessee before .....
Tag this Judgment!Court : Kerala
Reported in : [1998]231ITR719(Ker)
..... conclusion reached by the tribunal correct in law ?' 3. the relevant assessment years are 1980-81 to 1983-84. the respondent/ assessee was assessed under the agricultural income-tax act, 1950, assigning the status as individual. the contention taken by the assessee that he along with his wife and three daughters formed a joint hindu family and ..... the case, the tribunal was right in finding that the property held by the respondent is liable to be assessed under the provisions of the agricultural income-tax act for the half share of income due to him assigning the status of tenants-in-common ? 3. whether, on the facts and in the circumstances of the case, the ..... wife and daughters should be deemed to hold the property as tenants-in-common and that the income from the properties allotted to the assessee as per partition deed no. 56 of 1958 has to be assessed under the agricultural income-tax act, 1950, assigning them the status of tenants-in-common. the view taken by the assessing authority .....
Tag this Judgment!Court : Kerala
Reported in : [1981]127ITR855(Ker)
..... life-estate holder under the agricultural income-tax act '6. under section 3(1) of the act, the tax is charged on the total agricultural income of every person; and section 4(1) specifies that such income comprises all agricultural income derived from land situated within the state and received by him. the tax is thus on the income received by a person from ..... did not become his legal representative, in respect of both the properties. under the circumstances, she cannot be held liable for the agricultural income-tax due from ramayya under section 24 of the act.10. if support is required for the above view, we find it in the full bench decision in balakrishna menon v. iac ..... of agrl. i.t. : [1968]70itr548(ker) . the question was whether agricultural income-tax due in respect of the income derived by a sthanamdar from sthanam property .....
Tag this Judgment!Court : Kerala
Reported in : [1984]149ITR120(Ker)
..... his power taking into account all relevant matters and that the petitioner could have filed a petition before the agricultural income-tax officerunder the proviso to section 40 of the agricultural income-tax act to obtain the relief. 3. exhibit p-4 order of the aac of agricultural income-tax and sales tax, dated october 22, 1981, states as follows : 'examined the contentions raised in the appeal and stay petitions and ..... an appeal before the aac, the assessee can file a petition under the proviso to section 40 of the agricultural income-tax act before the agricultural income-tax officer to treat him as not in default pending the appeal. section 40 is to the following effect : ' recovery of tax and penalties.--any amount specified as payable in a notice of demand under section 30 or an order under .....
Tag this Judgment!Court : Kerala
Reported in : [1991]190ITR385(Ker)
..... and reasons, the finance minister categorically stated that as regards the rates of agricultural income-tax, it would be brought on par with the central income-tax rates, and that the system of paying admitted tax along with the return would be introduced ..... it would be relevant to refer to section 140a of the income-tax act which was in force at the time of passing the amendment act 17 of 1980. sub-section (3) of section 140a, as it stood then, is identical to section 17a(3) of the agricultural income-tax act. it should be remembered that, in the statement of objects ..... . section 17a has been introduced for the purpose of introducing the system of paying admitted tax along with the return : see the statement of objects and reasons for act 17 of 1980 printed at page 1847 of the book 'the agricultural income-tax act, 1950' by n. sugathan and s. soman, 1985 edn. prior to this system .....
Tag this Judgment!Court : Kerala
Reported in : [1973]91ITR438(Ker)
..... 19(1)(f) of the constitution. i will have to consider these attacks here. 10. it is necessary to consider whether the amendment to the definition of ' agricultural income ' effected in the agricultural income-tax act, 1950, by act 12 of 1971 was competent, for, if it is not so, it is not necessary to consider any of the other contentions raised by way of challenge to ..... the state or subjected to any local rate from the scope of definition of agricultural income. as the agricultural income-tax act stands now, as amended by act 12 of 1971, the definition is in accordance with the definition in the income-tax act, 1961. but, counsel contends that there can be no amendment to the term ' agricultural income ' so as to depart from the definition of the term as contained in .....
Tag this Judgment!Court : Kerala
Reported in : (2004)187CTR(Ker)79; [2004]265ITR385(Ker)
..... 8, 1998. the kerala agricultural income-tax act, 1950, was repealed and the kerala agricultural income-tax act, 1991, was enacted. it must be noted that there was no provision in the agricultural income-tax act, 1950, for registration of a charitable/religious institution. the relevant portion of section 4 of the agricultural income-tax act, 1950, reads as follows :'4. total agricultural income.--(1) subject to the provisions of this act, the total agricultural income of any previous year of ..... any person comprises all agricultural income derived from land .....
Tag this Judgment!Court : Kerala
Reported in : AIR1969Ker238
..... not the same in this respect. he submitted that under clause (i) of section 5 of the agricultural income-tax act, the expenditure must be one laid out or expended 'for the purpose of deriving the agricultural income', while under clause (xv) of section 10 (2) of the indian income-tax act, it is enough if it is laid out or expended 'for the purpose of such business, profession ..... isaac, j.1. these are two references made by the kerala agricultural income-tax appellate tribunal under section 60 (1) of the agricultural income-tax act 1950 (hereinafter referred to as the act) on the application of the commissioner of the agricultural income-tax, kerala. the assessee is the same in both the cases; and the questions of law referred are also the same, and they read as follows;--1. whether in .....
Tag this Judgment!Court : Kerala
Reported in : [1984]150ITR480(Ker)
..... of partnership specifying the individual shares of the partners may, under the provisions of section 27 of the agricultural income-tax act, 1950 (hereinafter in these rules referred to as the act), register with the agricultural income-tax officer the particulars contained in the said instrument on application made in this behalf. 4. such application ..... will not be entitled to registration.3. section 27 of the kerala agricultural income-tax act and rule 2 of the kerala agricultural income-tax rules are as follows :'27. procedure in registration of firms.--(1) application may be made to the agricultural income-tax officer on behalf of any firm, constituted under an instrument of partnership ..... the issue of a writ of mandamus or other direction directing the respondent to treat the petitioner-firm as a firm registered under the kerala agricultural income-tax act and for other reliefs.2. counsel for the petitioner, mr. c. k. sivasankara panicker, contended that the main reason advanced in ex. .....
Tag this Judgment!Court : Kerala
Reported in : [1965]56ITR193(Ker)
..... . taxable under that act.we entertain no doubt that the agricultural income-tax officer is not ..... common ground that sixty per cent. of the income of the assessees is liable to be taxed as agricultural income under the agricultural income-tax act, 1950. the only question for determination is whether the agricultural income-tax officer functioning under that act is bound to calculate that sixty per cent. on the basis of the income as evaluated by the income-tax officer functioning under the indian income-tax act, 1922, for calculating the forty per cent .....
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