Court : Karnataka
Reported in : [1964]51ITR339(KAR); [1964]51ITR339(Karn)
..... in that case, their lordships were called upon to pronounce on the scope of section 11(1) of the u. p. agricultural income-tax act, 1948, which reads : 'where any person holds land, from which agricultural income is derived, as a common manager appointed under any law for the time being in force or under any agreement or as ..... receiver, administrator or the like on behalf of persons jointly interested in such land or in the agricultural income derived therefrom, the aggregate of the sums payable as agricultural income-tax by each person on the agricultural income derived from such land and received by him, shall be assessed on such common manager, receiver, administrator or the ..... like, and he shall be deemed to be the assessee in respect of the agricultural income-tax so payable by each such person and shall be liable to pay the same.' 13. the question for consideration by their lordships was whether the trust .....
Tag this Judgment!Court : Karnataka
Reported in : (1986)56CTR(Kar)156; [1986]159ITR730(KAR); [1986]159ITR730(Karn); 1987(1)KarLJ349; [1986]24TAXMAN697(Kar)
k.a. swami, j.1. in all these petitions, the validity of the surcharge levied on the amount of agricultural income-tax pursuant to the amendment effected to the schedule to the karnataka agricultural income-tax act, 1957, by the karnataka ordinance no. 13 of 1980 is involved. 2. the contention of the petitioners is that, by the time the ..... a circular no. 2/1985-86 bearing no. ait. cr. 19/1983-84 dated september 13, 1985, under section 17(5) of the karnataka agricultural income-tax act, directing that in pending assessments, no surcharge should be levied. the relevant portion of the circular is as follows : 'therefore, surcharge levied by completing ..... ordinance. therefore, as long as the assessments relate to the period during which the ordinance was in force, the surcharge becomes leviable on the amount of agricultural income-tax irrespective of the fact whether the assessment is completed during the period when the ordinance was in force or subsequent to its lapse. therefore, it is not .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1998KAR3718; [1999]238ITR376(KAR); [1999]238ITR376(Karn)
..... no. 2397 of 1988 ( : [1997]227itr421(kar) ), and other connected matters, it has become necessary to amend the karnataka agricultural income-tax act, 1957, retrospectively with effect from april 1, 1975, to facilitate assessment of income received after dissolution of a firm even though at the time of such assessment the firm .stood dissolved.'6. in l. p. ..... date of its dissolution cannot be spelt out from section 26(4), the amendment effected by act 10 of 1987 has not in any way changed the legal position with regard to the point at issue and the agricultural income-tax officer could not have relied on the amended section 26 to assess the dissolved firm after ..... ) and explanation thereto of the karnataka agricultural income-tax, 1957, have been assailed in all these writ petitions. since the question involved is common, these petitions are disposed of by this common order.2. the provisions of section 26(4) of the act as they exist today were substituted by act no. 18 of 1997 with effect .....
Tag this Judgment!Court : Karnataka
Reported in : (2005)193CTR(Kar)107; [2004]270ITR356(KAR); [2004]270ITR356(Karn)
..... string of decisions of the supreme court.8. section 19a of the karnataka agricultural income-tax act, 1957, that held the field till march 31, 1994, envisaged determination of agricultural income-tax payable by registered firms and allocation of the share of each partner in such income to be included in his total income for assessment to tax separately. sub-section (2) to section 19a stipulated that if such share ..... ,56,221.6. appearing for the appellants mr. naganand, learned senior counsel, argued that the karnataka taxation laws (amendment) act, 1994, had omitted sections 19a, 19b, 19c and subjected registered firms to a uniform tax rate of 40 per cent, on their total agricultural income. while doing so, the legislature had according to learned counsel omitted to make a provision under which unabsorbed losses .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1998KAR1370; [1999]235ITR112(KAR); [1999]235ITR112(Karn)
..... has to be exercised within four years from the date of the order sought to be revised. sub-section (2) of section 35 of the karnataka agricultural income-tax act prescribes a ban stating that after expiry of fours years' time from the date of the order sought to be revised, the power shall not be exercised ..... granted by the deputy commissioner. therefore, that order can be revised by the joint commissioner by virtue of the power under section 35 of the karnataka agricultural income-tax act, 1957.5. in view of the above contentions, the important question of law that arises for our consideration is :whether the revisional authority can exercise ..... petitioner is an owner of tea and coffee plantations and an assessee under the karnataka agricultural income-tax act, 1957 (hereinafter referred to as the 'act'). for the assessment years 1967-68, 1968-69 and 1970-71, the petitioner filed its returns under the act. after due enquiries, the assessments came to be completed. the orders are passed on .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1990KAR946; [1990]181ITR139(KAR); [1990]181ITR139(Karn); 1989(3)KarLJ375
..... government of karnataka dated november 25, 1983, in no. fd 11 cax 83 (annexure-q) issued under section 12(g) of the karnataka agricultural income-tax act, 1957 (hereinafter referred to as 'the act'), by which the government withdrew the approval granted to the charitable trust under the name of 'chamundeswari dharma nidhi', chikmagalur. 2. the petitioner in ..... the rival contentions, it is necessary to set out the relevant portion of section 12(g) of the act which reads as follows : '12. exemption from assessment of income-tax. - agricultural income-tax shall not be payable on that part of the total agricultural income of a person which is - ... (g) any sums paid by such person as donations to any ..... in art silk yarn, etc., an activity not involving the carrying on of any activity for profit within the meaning of section 2(15) of the income-tax act and the assessee was entitled to relief under section 11(1)(a) thereof. thus, where the primary objects are distributive, each and every one of the .....
Tag this Judgment!Court : Karnataka
Reported in : [1984]147ITR688(KAR); [1984]147ITR688(Karn)
..... years 1974-75 and 1975-76, the petitioner filed his returns under the karnataka agricultural income tax act, 1957 (karnataka act 22 of 1957) (hereinafter referred to as the act), before the agricultural income-tax officer, virajpet, coorg district (hereinafter referred to as the aito), who on their examination, completed the assessments and recovered the taxes due thereon also. some time thereafter, the aito by two separate but similar notices ..... dated november 22, 1976, (exhibits a and b) purporting to be under s. 36 of the act, called upon the petitioner .....
Tag this Judgment!Court : Karnataka
Reported in : [1984]148ITR243(KAR); [1984]148ITR243(Karn)
..... shetty, j.1. these revision petitions arise out of the order dated may 5, 1978, of the commissioner of agricultural income-tax, bangalore, made under s. 35 of the karnataka agricultural income-tax act, 1957 ('the act'). the commissioner by the said order set aside the assessments for the years 1971-72 to 1974-75. he has ..... ii) of part i of the schedule under s. 3 of the act. the said proviso (ii) reads : 'schedule part i (see section 3) rates of agricultural income-tax........................... provided that no agricultural income-tax shall be payable........ (ii) by a person who derives agricultural income from land not more than fifty acres of the eighth class of land ..... thereunder. 4. the commissioner was of the opinion that proviso (ii) is applicable only for the purpose of determining the composition of agricultural income-tax under s. 67 of the act and not for the purpose of determining whether the assessee is assessable. 5. the view taken by the commissioner appears to be one- .....
Tag this Judgment!Court : Karnataka
Reported in : [1984]150ITR382(KAR); [1984]150ITR382(Karn)
..... . 21 of the karnataka agricultural income-tax act, 1957 (the 'act') is appealable or not is the short question raised for consideration in these revision petitions. 2. for the years 1969-70 and 1970-71, the agricultural income-tax officer (aito) concluded assessments under s. 19(4) of the act in respect of the agricultural income of the respondent who did ..... s. 21 is maintainable. it gave the following reasons : '.... the provisions of section 21 are such that the agricultural income-tax officer shall cancel the assessment made under section 19(4) of the act if any of the conditions stipulated under s. 21 are satisfied. section 21 is something like an appeal provision against ..... given and specifically excluded appeals against order under section 19(4) of the act by introducing the proviso to section 32(1) of the act. in case the agricultural income-tax officer refuses to exercise his powers under section 21 of the act judiciously, there was no way of redressal except to go in appeal provisions .....
Tag this Judgment!Court : Karnataka
Reported in : (1986)51CTR(Kar)120; [1986]161ITR216(KAR); [1986]161ITR216(Karn)
..... march 31, 1975, the petitioner filed his return under the karnataka agricultural income-tax act, 1957 (karnataka act 22 of 1957) ('the act'), before the agricultural income-tax officer who on an examination of the same completed the assessment under the act on may 28, 1976. in the purported exercise of his powers under section 37 of the act, the agricultural income-tax officer issued a show-cause notice on february 1, 1978, proposing ..... opportunity of hearing, have really no relevance to decide the maximum period of limitation prescribed by sub-section (7) of section 37 of the act. 10. on the above analysis, it follows that the order made by the agricultural income-tax officer was beyond the period of four years and was without jurisdiction and illegal. 11. in subramanya's case : [1969]73itr499(kar) , a .....
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