Court : Supreme Court of India
Reported in : AIR1965SC54; [1964]7SCR800
..... the answering respondents satisfy the above tests we must consider what is meant by the terms 'occupant' and 'recorded'. the word 'occupant' is not defined in the act. since khasra records possession and enjoyment the word 'occupant' must mean a person holding the land in possession or actual enjoyment. the khasra, however, may mention the ..... questions the entry and the other the right of the answering respondents even if the record be correct to claim adhivasi rights under s. 20 of the abolition act. we shall consider them separately. 12. the first question is whether these entries were regularly made. it is pointed out that they were doubted by the ..... who was the zamindar of village rhonda, pargana and tehsil khurja, district bulandshahr, before the coming into operation of the u.p. zamindari abolition and land reforms act, 1950. the opposite parties (who will be referred to as the answering respondents in this judgment) are persons whose names were recorded in column 23 (miscellaneous) .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC198; [1964]53ITR158(SC); 1964MhLJ435(SC); [1964]7SCR838
..... the rules contained in schedule i to the act. under r. 8 of schedule i the zamindar would be entitled to compensation at 10 times the net income. the net income would be calculated by deducting from the gross income, inter alia, the average of the income-tax paid in respect of the income from big forest during 30 agricultural years preceding march 31, 1951. on november 30 ..... . schedule i to the act rule 2. (2). the net income of an estate or mahal in the central provinces shall be calculated by deducting from the gross income the sums under the following heads, namely :- * * * * * (c) the average of the income-tax paid in respect of the income received from big forest during the period of thirty agricultural years preceding the agricultural year in which the relevant .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC321; [1964]53ITR186(SC); [1964]8SCR60
..... gudalur, disallowed rs. 21,057-15-1, allowing rs. 1,570-10-7, under section 5(k) of the madras plantations agricultural income-tax act (madras act v of 1955) (hereinafter referred to as the act.) the relevant part of the assessment order is reproduced below : 'interest on borrowing rs. 21,057-15-1. the assessee has ..... tea, coffee, rubber, cinchona or cardamom;' 6. section 3 is the charging section and it directs that 'agricultural income-tax at the rate or rates specified in part i of the schedule to this act shall be charged for each financial year commencing from 1st april, 1955, in accordance with and subject to the provisions ..... expended wholly and exclusively for the purpose of the plantation. in this connection, it is pertinent to note that what the act purports to tax is agricultural income and not agricultural receipts. from the agricultural receipts must be deducted all expenses which in ordinary commercial accounting must be debited against the receipts. there is nothing in .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1964]53ITR307(SC); [1964]8SCR263
..... thetotal income including agricultural income, the state rate of tax shall be therate determined by dividing the amount of income-tax and supertax on the totalincome including the agricultural income without taking into account anyreduction of tax allowed on the agricultural income by the state law by theamount of such total income; 11. explanation. - where there was no state law relating to charge ofincome-tax and super-tax, the rates of income-tax and super-tax in ..... same meaning in both paras. further, but for theprovisions of the concession order, the said companies would have been taxed atthe rates prescribed by the relevant finance act. the concession order remitswhat would otherwise be the proper tax leviable under the finance act, readwith indian income tax act. the word 'rebate' is an apt word to use in respectof a remission. 18. that a rebate as such .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC279
..... income including agricultural income, the state rate of tax shall be the rate determined by dividing the amount of income-tax and super-tax on the total income including the agricultural income without taking into account any reduction of tax allowed on the agricultural income by the state law by the amount of such total income. explanation. - where there was no state law relating to charge of income-tax and super-tax, the rates of income-tax and super-tax ..... in both paragraphs. further, but for the provision of the concession order, the said companies would have been taxed at the rates prescribed by the relevant finance act. the concession order remits what would otherwise be the proper tax leviable under the finance act, read with indian income tax act. the word 'rebate' is an apt word to use in respect of a remission. 12. that a .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC516; [1964]8SCR347
..... not. the archaka who was in possession of the land on behalf ofthe deity had to give information as regards the tax payable in respect of theland in his possession. in that context the expression 'income derivedfrom the manibam' can only mean the assessment fixed on the land. afterstating that full assessment was only rs. 24- ..... trustees appointed by the coimbatore districttemple committee filed an application before the revenue division officer unders. 44-b-11(a) of the madras hindu religious endowments (amendment) act, 1934,for a declaration that the alienations of portions of inam land attached to thetemple were null and void and for resumption and regrant of the same to ..... coimbatore, for a declaration that the inam grant in favourof the plaint temple comprised both the varams. the learned subordinate judgeheld that s. 44-b of the act had no application as the grant was to the deityand was not a service inam. the result of this litigation was that there was nofinal decision on the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1966]59ITR728(SC)
..... rao, j. 1. this appeal by certificate is directed against the judgment of the high court of judicature of andhra pradesh and raises the within the meaning of the hyderabad agricultural income-tax act, 1950 (xiii of 1950). 2. the following genealogy will be useful to appreciate the contentions raised by the parties. maharaja sir kishen pershad| (d. in 1940)----------------------------|-----------------------| | |khaja pershad sultan kunwar ..... assessment year 1359 fasli, raja ratan gopal filed a return under the hyderabad agricultural income-tax act, 1950 (xiii of 1950), hereinafter called the act, in respect of his share of the income of o. s. rs. 20,426 from the estate. the agricultural income-tax officer rejected the return and assessed him to tax on the total income of four co-sharers on the basis of 'association of persons'. the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1267; [1965]57ITR17(SC); [1965]1SCR336
..... they are as follows : on january 10, 1953, for the assessment year 1952-53, the additional collector, banaras, assessed the appellant to agricultural income-tax under then u.p. agricultural income-tax act, 1948 (u.p. act 3 of 1949). on february 9, 1956, u.p. agricultural income-tax (amendment) ordinance, 1956 (2 of 1956) was passed enacting that the word 'collector' shall always be deemed to include additional collector. that ..... the governor on april 17, 1956, and was published in the u.p. gazette (extraordinary) dated may 19, 1956. section 2 of act 14 of 1956 reads : 'in section 2 of the u.p. agricultural income tax act, 1948 (hereinafter called the principal act), for clause (4), the following shall be and be deemed always to have been substituted - . . . . . . . . . '(4-a) 'collector' shall have the meaning .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1281; [1965]55ITR722(SC); [1965]1SCR565
..... the yarn acquired by the association were supplied to other poor people for hand-weaving. the income of the association was treated by the commissioner of income-tax act as not exempt under section 4(3)(i) of the indian income-tax act inasmuch as (i) the dominant purpose of the association was political, (ii) even assuming ..... the general promotion of agriculture. all prizes were open to competition in the united kingdom, but certain privileges were attached to membership of the society. the income of the society was derived from entry fees and gate receipts, local subscriptions for prizes, ..... and interests merely of persons engaged in trade, commerce and industry. 15. in commissioners of inland revenue v. yorkshire agricultural society [1928] 1 k.b. 611 an association called the yorkshire agricultural society was formed with the object of holding annual meetings for the exhibition of farming stock, implements, etc., and for .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1436; [1965]56ITR34(SC); [1965]1SCR650
..... the decisions in v. m. raghavalu naidu v. commissioner of income tax and excess profits tax, madras : [1950]18itr787(mad) . and asit kumar ghose v. commissioner of agricultural income-tax west bengal : [1952]22itr177(cal) , he held that the 'levy of tax on the separate individual incomes of the beneficiaries can be made only when the administration of the ..... sikri j. 1. these are two appeals by certificates under s. 66a(2) of the indian income tax act, 1922, against the judgment of the high court at calcutta, answering two questions referred to it by the income-tax appellate tribunal against the appellant. the two questions are : 1. whether on the facts and in the ..... amounted to lacs 498 os. 11d. the association applied under section 105 of the income tax act, 1842, to the special commissioner of income tax for repayment of two-thirds of that sum, viz., lacs 332 os. 7d., as being income tax on income payable to the association and applicable, and in fact applied, by it solely for charitable .....
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