Court : Kolkata
Reported in : AIR1958Cal192,[1958]34ITR567(Cal)
..... maund.3. under section 7 of the bengal agricultural income-tax act, tax was payable by the assessee in respect of his agricultural income of 1,836 maunds of paddy received by him during the year 1358 b. s. the act, however, does not know of income in kind. it has provided in column vii ..... chakravartti c. j. 1. this reference under section 63(1) of the bengal agricultural income-tax act involves one aspect of a point which has many aspects and some of which are ..... in the circumstances of the case and in view of the mandatory provisions of rule 4 (2) (a) of the bengal agricultural income-tax rules 1944, the appellate tribunal was justified in valuing 1,651 maunds, 20 seers of paddy (harvested in the accounting year 1358 b ..... the value of the balance of 185 maunds should be computed at the rate of rs. 18/- per maund. the commissioner of agricultural income-tax was not satisfied with that decision and he has caused the following question to be referred to this court:'whether in the facts and .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1954Cal225,[1953]24ITR70(Cal)
..... mention of agriculture, agricultural income and forests as separate items in the constitution act indicates that forest income is not agricultural income is, in my view, to oversimplify the problem and also to forget that the constitution. act took over the definition of agricultural income from the income-tax act itself.primarily, we are not concerned with the intention of the constitution act but with that of the income-tax act, but the definition in the income-tax act might ..... item no. 54 in list i, section 311(2) provided that 'agricultural income' meant agricultural income as defined for the purposes of the enactments relating to indian income-tax. one is thus thrown back on the definition in the income-tax act. to explain agricultural income as contemplated by the income-tax act by reference to the provisions of the government of india act, 1935 is thus to argue in a circle. nor do i .....
Tag this Judgment!Court : Kolkata
Reported in : [1944]12ITR241(Cal)
..... the estate which includes current and arrear demand during 1938-39.' the relevant section of the assam agricultural income-tax act, 1939, for the determination of the total agricultural income from rent or revenue is section 7, in accordance with which the agricultural income mentioned in sub-clause (1) of clause (a) of section 2 shall be demand to be ..... mine can express them better.the answer, therefore, to the question submitted is that the phrase 'accrued due in the previous agricultural year' in section 7(c) of the assam agricultural income-tax act of 1939 refers only to the current demand of rent for that year.the answer to the question referred will be the same ..... with which i respectfully agree. in my opinion the answer to the question should be the phrase 'accrued due in the previous agricultural year' in section 7(c) of the assam agricultural income-tax act, 1939, does not include arrears of rent remaining unpaid but relaters solely to rent which first became due for payment during .....
Tag this Judgment!Court : Kolkata
Reported in : [1997]226ITR34(Cal)
..... the supreme court held that the grevelia trees were capital assets and the proceeds derived by sale as firewood of those trees did not constitute income under the kerala agricultural income-tax act, 1950, but while doing so observed that there is no controversy about the fact that the owners of tea estates plant grevelia trees not ..... whether or not connected with his business or profession, but does not include, inter alia, agricultural land in india. the word 'agricultural land' has not been defined in the income-tax act. however, agricultural income has been defined in section 2(1a) of the income-tax act.21. in state of kerala v. karimtharuvi tea estate ltd. : [1966]60itr275(sc) ..... for the purpose of deriving any income therefrom but solely for the purpose of providing shade for the tea plants and that such shade .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1967Cal532
..... in order to demonstrate the restrictive nature of the provision in section 34 of the income tax act as it existed in 1944. when section 38(1) of the bengal agricultural income-tax act was enacted. if, therefore, the provision in the bengal act be not only pari materia but substantially similar in language, the jurisdiction of the officer ..... . . . 7. it is evident that section 38(1) of the bengal agricultural income-tax act, 1944, was drafted on the model of section 34(1) of the indian income-tax act, as it stood after the amendment of 1939 (at the time when the bengal act was made), and that, accordingly, the interpretation put by the courts on the ..... on this petition under article 226 of the constitution.2. the petitioner is the owner of certain agricultural lands. there was no assessment proceeding against him under the bengal agricultural income-tax act. 1944 (hereinafter referred to as 'the act') prior to 1949. in 1919-51 there were such proceedings bill the assessment was nil upon the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1958Cal579,62CWN670,[1959]36ITR288(Cal)
..... must, as i have also pointed out, be held to be a 'hired labourer' within the meaning of the proviso to section 7 (1) of the agricultural income-tax act, he is not a labourer working under the owner as directed by him, but is a special type of labourer with many independent rights of his own. i ..... said to suggest that only casual labourers or labourers specifically hired for the purpose were contemplated. i think, however, that the word 'labourers', as used in the agricultural income-tax act, carries a wider meaning and included bargadars and other crop-sharers who are not tenants. that meaning is in accord with the concept of a bargadar under the ..... refer the two following questions: 1. whether, in the facts and circumstances, the actual receipt should be the basis of assessment under section 7 of the bengal agricultural income-tax act: 2. whether, in the facts and circumstances of the case, the procurement rate fixed by the government in the locality should be taken as the basis of .....
Tag this Judgment!Court : Kolkata
Reported in : [1945]13ITR263(Cal)
..... per cent. for collection, by the assessee as salamis for the grant of letting of waste lands or the re-letting of abandoned holdings is agricultural income within the meaning of the agricultural income-tax act of assam.there will be no order as to costs in this case.gentle, j. - i agree and have nothing to add.reference answered ..... not be taxable.'the learned chief justice decided that in that case the salami paid in respect of the grant of an agricultural lease was not income within the meaning of the bihar agricultural income-tax act and declined to follow the case of birendra kishore manikya v. secretary of state for india where a special bench of this ..... assessee once only as consideration for the settlement of agricultural land at the time of granting a lease can be held to be income within the meaning of the bihar agricultural income-tax act in which the words corresponding to 'rent or revenue' in the assam act are 'rent or income'. the learned chief justice sir trevor harries was of .....
Tag this Judgment!Court : Kolkata
Reported in : 82CWN117,[1978]112ITR233(Cal)
..... for 1972-73 and 1973-74 under the bengal agricultural income-tax act, 1944. the main point seems to be that under the agricultural income-tax act under section 7, income is assessable on the basis of the amount of the agricultural income received by the assessee inthe previous year. agricultural income has been defined to mean, inter alia, any income derived from land by agriculture. the assessee's contention is that as a result ..... of the west bengal land reforms act his lands being cultivated by bargadars .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]113ITR545(Cal)
..... was neither a rent nor an income from an agricultural land under the provisions of the bihar agricultural income-tax act, 1938. in mrs. bacha f. guzdar v. commissioner of income-tax : [1955]27itr1(sc) , the question was whether the dividend realised by the assessee from an agricultural company was an agricultural income in the hands of the assessee. ..... at page 4 of the report, the supreme court observed that ' agricultural income ' as defined in the 1922 act ..... year the assessee received a certain amount of the aforesaid pension and; the question was whether it was an agricultural income within the meaning of section 2(1) of the indian income-tax act, 1922, in the hands of the assessee.19. in view of the agreement of 1837, it was held .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]79ITR278(Cal)
..... v. devaprasad barua, : [1970]75itr18(sc) . that was a case under the assam agricultural income-tax act, 1939. sections 19 and 20 of that act are in the same terms as sections 22 and 23 of the indian income-tax act. section 30 is in the following terms :' if for any reason any agricultural income chargeable to agricultural income-tax has escaped assessment for any financial year, or has been assessed at too ..... issued under that section.'32. the supreme court held that the words ' at any time ' in section 19(3) of the assam agricultural income-tax act, 1939, are not to be limited to the year of assessment. if a return of agricultural income is voluntarily submitted by an assessee under section 19(3) after the expiry of the relevant assessment year, then section 30 of that .....
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