Court : Supreme Court of India
Reported in : AIR1950SC134; (1950)52BOMLR719; [1950]181ITR472(SC); [1950]1SCR335
..... act the tax was leviable on a person residing outside s who was carrying on business ..... drawn to the international harvester company of canada v. the provincial tax commissioner [1949] a.c. 36. in that case the question was of the liability to tax of a resident outside the province of s, under the income-tax act of s, in respect of profits arising from the sale in that province of agricultural implements which were manufactured outside the province. under the relevant .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1950]18ITR472(SC)
..... . in that case the question was of the liability to tax of a resident outside the province of s under the income-tax act of s, in respect of profits arising from the sale in that province of agricultural implements which were manufactured outside the province. under the relevant act the tax was leviable on a person residing outside s who was carrying on ..... to section 4(2) of the income-tax act, and if so, to what exten it was held by the learned judges that the assessee was entitled to exemption of the whole profits earned by the sale of the produce at mangalore, and the ground upon which the decision tested was that the agricultural produce itself could be taken to be ..... was by no means an easy one. the same principle was applied by the calcutta high court in a case where the growing of tea as an agricultural produce, which not liable to income-tax, was carried on along with the business of manufacturing te : vide killing valley tea co. v. secretary of state. it is true these are cases .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1950SC265; [1950]18ITR569(SC); [1950]1SCR435
..... the particular statute or inferred from the different provisions of the statute and the rules framed thereunder. as already stated, there are many indications in the bengal agricultural income-tax act, 1944, and the rules made thereunder evidencing an intention to exclude the common law rule in the matter of the signature of the assessee, appellant or ..... appeal. they are shortly as follows : in response to a notice issued under section 24(2) of the bengal agricultural income-tax act, 1944, the assessee, who is the respondent before us, submitted a return showing his total agricultural income for the assessment year 1944-45 to be rs. 335. this return is dated the 3rd april, 1945, ..... permissible it could easily have defined the word 'sign' so as to include the signature by an agent. section 25(2) of the act requires that if the agricultural income-tax officer is not satisfied without requiring the presence of the person who made the return or the production of evidence that a return made under .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1951SC23; [1951]19ITR132(SC); [1951]2SCR1
..... but it can, i think, be disposed of on the simple ground that the mere issuing of a notice under section 4 of the bengal agricultural income-tax act by the agricultural income-tax officer cannot be held to be an actionable wrong, because no right known to law can be said to have been infringed thereby. one of ..... the facts of the case which may be briefly stated. 21. in 1944, the bengal legislature passed an act called the bengal agricultural income-tax act, 1944 (bengal act iv of 1944), which enabled it to impose a tax on the agricultural income of various classes of persons including 'every ruler of an indian state', holding lands within the territory of bengal ..... could be said to have been a party to the pending proceeding on the facts of this case was the right to tax the agricultural income of the plaintiff under the provisions of the bengal agricultural income-tax act, 1944, and that right was not derived by the province of east bengal by transfer under the rights, property and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC252; [1952]1SCR1020
..... ten years preceding the date of vesting and not the actual income as in the case of rent realized during the previous agricultural year. the expenditure has been inflated by taking in respect of the big forests the average income-tax paid during the period of thirty agricultural years. no agricultural income-tax existed during most of this period. it only came into existence recently. the cost of ..... . 45. i agree with my lord the chief justice that these petitions should be dismissed. das, j. 46. the madhya pradesh abolition of proprietary rights (estates, mahals, alienated lands) act 1950 (act i of 1951) having on january 22, 1951), received the assent of the president of india a notification was published in the madhya pradesh gazette of january 27, 1951, fixing .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1952]1SCR1056
..... state government under section 4 of the act, the intermediaries filed petitions under article 226 of the constitution praying inter alia, for the issue of a writ in the ..... farms. chapter xii deals with miscellaneous matters. broadly speaking, the act provides for acquisition of the interest of intermediaries for a compensation calculated at eight times the net income arrived at by deducting from the gross assets (which are the same as the gross income) the government revenues, cesses and local rates, agricultural income-tax and costs of management. 53. before notification was issued by the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1952]1SCR889
..... payable as land revenue or rent ; (b) any sum payable by such proprietor as agricultural income-tax in respect of any agricultural income derived from such estate of tenure for the previous agricultural year : (c) any sum payable by such proprietor or tenure holder as income-tax in respect of any income derived from such estate or tenure, other than royalties for the previous ..... where certain trusts have been created by the tenure-holder or proprietor. section 22 defines 'previous agricultural year' and the phrase 'gross assets' with reference to a proprietor or tenure- holder.'gross assets' in the act means the aggregate of the rents including all cesses which were payable in respect of the estates ..... and incapable by itself of being given effect to, and as payment of compensation was an inextricable part of the scheme of acquisition under the act, the entire act must go. i see no force in this argument. the legislature has applied its mind to the form in which compensation has to be paid .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC158; [1954]25ITR58(SC); [1954]1SCR541
..... make laws with respect to 'taxes on income other than agricultural income'. in exercise of that power and pursuant to the recommendation of the indian states finances enquiry committee referred to above, parliament enacted the finance act, 1950 (act xxv of 1950) providing by section 2(1) that income-tax and super-tax shall be charged 'for the ..... appropriate writ' directing the appellant not to take any action under the indian income-tax act, 1922, (hereinafter referred to as the indian act) as amended by the indian finance act, 1950, for the assessment or levy of income-tax on the income which accrued or arose to the respondent or was received by him prior to ..... 487 where it was said that the word 'assessment' was used in the indian income-tax act as meaning 'sometimes the computation of income, sometimes the determination of tax payable and sometimes the whole procedure laid down in the act for imposing liability on the taxpayer.' mr. chatterjee reinforced the argument by referring to the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC3; [1954]26ITR754(SC); [1955]1SCR769
..... bros. as an association of persons. on the 30th november, 1953, various assessment orders were passed by the income-tax officer assessing the petitioner under the income-tax act and the excess profits tax act. proceedings were then taken against the petitioner for recovery of the tax assessed by the income-tax officer and in those proceedings the properties of the petitioner in the district of belgaum were attached for ..... brothers used to run a bus service and dealt in cotton and money-lending also. all the brothers owned extensive properties, both agricultural and non-agricultural. though prior to the assessment year 1926-27 all the brothers were assessed to income-tax as a hindu undivided family, since then up to the year 1946 they were assessed separately on account of a partition alleged .....
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