Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Page 18 of about 40,703 results (0.538 seconds)

B. Rajeevi R. Hegde Vs. Addl. Agricultural Income-tax Officer (1st Cir ...

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 .....

R. Venkatachala thevar Vs. State of Madras and anr.

Court : Chennai

Reported in : [1972]86ITR701(Mad)

..... section 9(2) dealing with computation of the total agricultural income of any individual for the purpose of assessment provides for certain deeming inclusions in such income, in stated circumstances enumerated therein. one such circumstance is that income from assets transferred directly or indirectly, to the ..... determining the income of the petitioner. his contention is that this is not a case in which it could be said that the transfer effected by padmavathi ammal should be deemed to be an indirect transfer made by the petitioner within the meaning of section 9(2)(a)(iv) of the madras agricultural income-tax act. 4. ..... children. it should, however, be noted that her holding was always treated as the holding of her husband for the purpose of reckoning the agricultural income-tax under the act, until the date when the second settlement was made by the wife. by the mere fact that the wife resettles the properties in favour of .....

Deputy Commissioner of Agricultural Income-tax (Law), Board of Revenue ...

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 .....

State of Tamil Nadu Vs. P. Subbiah thevar

Court : Chennai

Reported in : [1977]109ITR445(Mad)

..... 'person' coming within the scope of section 3(1) of the tamil nadu agricultural income-tax act as defined in section 2(q) of the act and, therefore, the income derived by the respondent by his unauthorised occupation of the poramboke land cannot be subjected to tax under the provisions of the tamil nadu agricultural income-tax act, 1955. therefore, the conclusion of the tribunal does not call for any interference ..... by the state against the order of the tamil nadu agricultural income-tax appellate tribunal is whether the income derived by a person by unauthorised occupation of poramboke land belonging to the government can be taxed under the provisions of the tamil nadu agricultural income-tax act, 1955. the charging section is section 3(1) which says that agricultural income-tax at the rate or rates specified in part i of the .....

K.C. Gajapati Narayan Deo and ors. Vs. the State of Orissa

Court : Supreme Court of India

Reported in : AIR1953SC375; 20(1954)CLT1(SC); [1954]1SCR1

..... part of the abolition act itself should not, it is argued, make any difference in principle. as the question is of some importance ..... january following and it was passed on the 28th september, 1951. there was an agricultural income-tax act in force in the state of orissa from the year 1947 which provided a progressive scale of taxation on agricultural income, the highest rate of tax being 3 annas in the rupee on a slab of over rs. 30,000 received ..... 889. which held two provisions of the bihar land reforms act, namely, sections 4(b) and 23(f) to be unconstitutional on the ground, among others, that these provisions constituted a fraud on the constitution. the fact that the provisions in the amended agricultural income-tax act were embodied in a separate statute and not expressly made a .....

V.N. Purushothaman Vs. Agrl. Income-tax Officer and anr.

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 .....

Velimalai Rubber Co. Ltd. Vs. Inspecting Assistant Commissioner of Agr ...

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 .....

Ramchandra Mardaraj Deo Vs. Collector of Commercial Taxes, OrissA.

Court : Orissa

Reported in : 22(1956)CLT105; [1957]31ITR651(Orissa)

..... allowance paid by the proprietor of an impartible estate to his son.3. section 6 of the orissa agricultural income-tax act specifies various items of expenditure which may be lawfully deducted from the total agricultural income, in computing the new income liable to agricultural income-tax. the last clause of that section, clause (k), however, confers power on the government to make ..... an exemption is claimed they cannot apply in respect of deductions. it is true that in the orissa agricultural income-tax act and the rules framed thereunder a distinction is made between 'exemptions' and deductions'. 'exemptions are in respect of the income received by the assessee (see sections 8 and 9) whereas 'deductions' relates to the expenditure incurred by ..... narasimham, j. - this is a reference under section 29 (2) of the orissa agricultural income-tax act, 1947, by the member, board of revenue, orissa, in which the following question of law has been raised :'whether in the facts and circumstances .....

Banamali Tea Estate Vs. State of Assam and ors.

Court : Guwahati

..... counsel submits that the provisions of rule 11(2)(b)(i) to (ix) and the proviso thereto are illegal, void and ultra vires section 19 of the assam agricultural income-tax act, 1939 (for short 'the act'). the second contention is that the levy of interest beyond the date of submission of the return by the petitioner on february 24, 1972, is illegal and void ..... that the impugned orders marked annexures a and b are invalid to the extent of the levy of interest beyond 6 per cent. purported to have been made by the agricultural income-tax officer acting under void and invalid rule 11(2)(b)(i) to (ix) of the rules.5. the second contention of the petitioner also must be accepted on the authority of ..... shall be liable to pay interest if he fails to comply with the terms of section 19 of the act. such a defaulter is liable to pay interest at the rate of 6 per cent. per annum on the amount of agricultural income-tax with effect from the 1st day of january to the date of filing of the return or the last .....

Maharajadhiraja Sir Kameshwar Singh Vs. Commissioner of Income-tax, Bi ...

Court : Supreme Court of India

Reported in : AIR1961SC362; [1961]41ITR169(SC); [1961]2SCR74

..... under section 4(3)(viii). 8. we may briefly refer to the authorities which illustrate the meaning of 'agricultural income' in section 2(1) of the income-tax act. 9. in nawab habibulla v. commissioner of income tax, bengal (1943) l.r. 70 indap 14 privy council held that the remuneration received by a mutwalli of a wake estate, not depending on the nature of the properties ..... assets which constitute the wake nor on the amount of income derived from the wake estate, is not agricultural income within the meaning of section 2(1) of the indian income-tax act even though the income derived by the wake estate is from properties used for agricultural purposes. 10. in premier construction co., ltd. v. commissioner of income tax, bombay city (1948) l.r. 75 indap 246 it was .....