Court : Andhra Pradesh
Reported in : 2002(4)ALD697
..... refer to the high court any question of law arising out of such order and thereupon the provisions of sections 66 and 66-a of the indian income tax act shall apply with this modification that the reference shall be heard by a bench of not less than three judges of the high court. we think ..... , the notification issued by the district collector, nellore, dated 13-3-2002 would give false hopes to large number of agriculturists who availed co-operative loans from primary agricultural co-operative societies as well as district co-operative central banks. 11. in the result, having heard the learned counsel for the petitioners and the learned asst. govt ..... there were floods in 2001-2002 resulting in crop loss. he further submits that the petitioners are witling to deposit 25% of the loan amount with the primary agricultural co-operative societies. in these circumstances, he would urge that any coercive recovery of loans would be arbitrary and illegal. 7. the impugned order/auction notice is .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2004ACJ218; 2002(5)ALD94
..... . the appellants have contended that the deceased was having agricultural properties and several businesses. but, unfortunately, the counsel who could secure the particulars of income of the deceased has not made any effort to bring the same to the notice of the court. the deceased being a businessman definitely would have been paying the income tax. but the counsel for the appellants did not ..... know even those elementary principles to prove the income of the deceased. therefore, the tribunal having assessed the gross income of the deceased at rs. 9,000/- per month deducted 1/3rd towards his personal expenses, estimated .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2002AP493; 2002(4)ALD34; 2002(5)ALT530
..... . in that case, having regard to the clear intendment of the law-maker reflected in the proviso to sub-section (2) of section 42 of the kerala agricultural income tax act, 1957, the court held that during the period of stay, the assessee cannot be said to be in default, and consequently no penalty can be imposed for ..... no. 32.2.1 cannot be applied. the judgment of the apex court in the above case is besides the point. in that case, the agricultural income tax officer, completed assessments under the provisions of kerala agricultural income tax act, 1957, against which the assessee filed appeals. on the assessee's applications, the assistant commissioner, the appellate authority, stayed recovery of ..... from him is operating and is liable to pay penalty. the apex court, on examination of the provisions of section 41 and 42 of the kerala agricultural income tax act, 1957, in paragraph 6, held-section 42 speaks of an assessee in default. the question, therefore, is : can an assessee be said to be .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(4)ALD508
..... tenant to show that it is manufacturing process. it is also stated by the supreme court in a decision reported in aspinwall and co., limited v. commissioner of income tax, (2001) scc 525, that converting and receiving the raw coffee berries making it undergo nine processes to reach the shape of coffee beans, certainly amounts to manufacturing ..... may be inferred from possession and acceptance of rent and other circumstances. it is conceded that in the case before us the tenancy was not for manufacturing or agricultural purposes. the object was to enable the lessee to build structures upon the land. in these circumstances, it could be regarded as a tenancy from month to ..... of his earlier suit by the lower appellate court, the high court definitely held that the defendant's tenancy was one from month to month under section 106 tp act, and the only question left open was whether payment to the receiver amounted to payment to the plaintiff himself. in this suit the defendant admitted in his .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(6)ALT600
..... is a thing to be taken into consideration in the matter of granting writs,. vide also k.s. rashid and son v. the income-tax investigation commission and where such remedy exists, it will be a sound exercise of discretion to refuse to interfere in a petition under ..... in the plot purchased by the writ petitioner was no longer an agricultural land but had become an abadi land. (a) if the said extent did not become the property of then ruler, then the act itself does not apply to it: there could have been no ..... , say that the land comprised in the plot concerned herein did not vest in the state under the provisions of the rajasthan act of 1963 (act 11 of 1964 for more than one reason: (a) if the said land was or had become the property of the ..... then ruler of jaipur and/or maharaja bhawani singhji, it could not vest in the state for the simple reason that on 1-09-1964 it was not an agricultural .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(4)ALT383
..... revenue cesses, rates and taxes payable in respect of wakf properties.- rs. 9. the expenses incurred in the realisation of the income and pay or other remuneration of mutawalli of the wakf details of wakf properties attached to the wakf (agricultural):10. survey number:11. extent- dry.12. extent. wet.13. non-agricultural: nature of property i ..... was no need for a legislative exercise because even otherwise the certified copy of the document could have been admitted in evidence. section 64 of the evidence act says that 'documents must be proved by primary evidence except in the cases hereinafter mentioned.' section 65 mentions, the cases in which secondary evidence can ..... of india : [1993]3scr371 and p. ram reddy v. land acquisition officer : [1995]1scr584 that even in spite of section 51-a of the act certified copies of the sale deed could not be considered without examining persons connected with the transactions mentioned therein.'52. therefore, the court has to consider the genuineness .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : II(2002)ACC625; 2003ACJ59; 2002(2)ALD569; 2002(3)ALT343
..... two companies and rs. 90,000/- remuneration from krishna construction company. according to the counsel, section 10(2-a) of the income tax act, the said amount of rs. 12,85,751/- was exempted and on this remuneration of rs. 90,000/- tax was paid. it is submitted that in the pleadings as well as in the evidence of pw1, the claimants have brought ..... .28. pw2, aged about 61 years, who is stated to be an eye-witness to the incident, deposed that he is a resident of kalraodpally village and lives by doing agriculture. he deposed that on the date of accident, around 1-30 p.m., he noticed the accident from a distance of two to three yards. he deposed that he found ..... ,480/-. whereas for the assessment year 1993-94 under ex.a24, an amount of rs. 12,85,751/-was declared as his income from the partnership firm and rs. 90,000/- towards his salary. as provided under section 10(2-a) of the income tax act, the amount of rs. 12,85,751/- received by the deceased from the partnership firm is exempted from .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(1)ALD182; 2001(6)ALT567
..... partners of a firm, if not in their individual capacity, defendants 1 to 3, as partners of the firm which is carrying on the business, must be submitting income tax and sales tax returns on behalf of the firm. it is the case of defendants 1 to 3 that the firm took the suit land on lease from the 5th defendant but ..... have been in possession thereof for over 12 years prior to the date of filing of suit, by constructing a petrol bunk and carrying on business, which is not an agricultural purpose, the title, if any, of atchamma and the plaintiff to the suit property stood extinguished by their adverse possession. it is no doubt true that both the trial ..... the contention of mr. n. subba reddy, learned senior counsel for the plaintiff is that since the trial court and the learned single judge concurrently held that ex.a1 was acted upon by the parties, and since there is no evidence on record to show that atchamma, the mother of plaintiff, or the plaintiff were dispossessed from the suit land, and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(6)ALT397
..... documents were produced to show that survey nos. 54 and 56 of hafeezpet and survey no. 284/6 of gudimalkapur villages were included in the income-tax returns as filed by the writ petitioner herein as 'huf'. as regards the land in survey nos. 54 and 56, it was noticed:'(ii ..... the land in 56 also as vacant land for the reason its not being used for agriculture as earmarked for that purpose in the extended master plan and proceeded to determine vacant land held on the appointed day i.e., 28-1- ..... master plan w.e.f. 29-9-80 in which s.no. 54 is earmarked for residential and s.no. 56 is earmarked for agricultural purpose as per the s.o's provisional orders under section 8(1) and 8 (3) dated 12-6-90. the s.o. treated ..... terms of subsection (5) of section 6-a of the 1971 act. in the event such passbooks are issued, the lands in question would be treated to be agricultural lands and would fall beyond the purview of the 1976 act.10. a reading of section 5, 5-a, 6 and 7 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(6)ALT373
..... being in force, or any contract or other instrument having the force of law with effect on and from the commencement of this act, every debt, including interest, if any, owing to any creditor by an agricultural labourer, a rural artisan or a small farmer shall be deemed to be wholly discharged.(2) (a) no civil court shall entertain ..... sake of brevity) praying for arrest of the respondent/ judgment-debtor for realisation of the decretal amount, inter alia, on the ground that the judgment-debtor has an annual income rs. 50,000/- and also cash of rs. 50,000/-. a counter was filed by the respondent/judgment-debtor denying and disputing the aforementioned allegations and he stated ..... not include;(i) a debt due to the central government or any state government or any local authority or a co-operative society or a bank, including arrears of taxes due to the central government or a state government, or a local authority;(ii) a debt due to any government company within the meaning of section 617 of .....
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