Court : Karnataka
Reported in : ILR1991KAR1371; 1991(1)KarLJ500
..... where the kerala high court while interpreting the provisions of the madras general sales tax act found that in the madras plantation agricultural income-tax act the agricultural income derived from rubber plantation was included. therefore, for the purpose of sales tax it cannot be treated otherwise. then again reliance was placed on the decision ..... term has not been defined by the madras general sales tax act, yet the madras plantations agricultural income tax act, 1955, in defining what is agricultural income included that from rubber as well by second explanation to section 2(2)(ii) which reads as follows: agricultural income derived from such plantation by the cultivation of coffee, ..... .' therefore, the line of reasoning adopted in the aforesaid case was entirely different having regard to the definition of agricultural income under the madras plantations agricultural income tax act, 1955 and the concession which loom large in india coffee & tea distributing co. ltd. v. state of madras .....
Tag this Judgment!Court : Karnataka
Reported in : [2004]135TAXMAN105(Kar)
..... hereunder:'the present case is different, in disallowing the claim of depreciation allowance, nothing is added to the computed (under income tax act) component of 60% of the agricultural income (to be dealt under the agricultural income-tax act) which is proposed to be done in the disallowance, wrongly claimed and allowed since the condition to avail the same ..... 55(1) of the karnataka agricultural income tax act, 1957 (hereinafter referred to as 'the act), the petitioner (hereinafter referred to as 'the assessee') has called in question the correctness of the order dated 16-10-1995 made in no. air sr 1/95/96 by the commissioner of agricultural income tax, karnataka, bangalore, a copy ..... allowed under rule 3.'18. the assessing authority had adopted 60 per cent of the net income from the tea which was excluded from taxation under the income tax act, 1961 as being agricultural income in terms of section 8 of the act after allowing initial depreciation allowance of rs. 49,07 1, rs. 90,446, rs .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR1365; 1985(2)KarLJ397; [1985]60STC142(Kar)
..... delivered by bhavani tea produce company limited prior to 1st april, 1955 which maintained its accounts in mercantile system of accounting was exigible or not to agricultural income-tax under the madras plantations agricultural income-tax act (madras act 5 of 1955) later titled as the madras agricultural income-tax act. in deciding that the court framed the very question that arises for our determination examined all the provisions of the coffee ..... bench of the supreme court speaking through hidayatullah, j. (as his lordship then was) examining the scheme of the coffee act and the position of the board vis-a-vis a grower and his exigibility to taxes under the madras plantations agricultural income-tax act of 1955 has rejected a similar contention in these words : 'the coffee board is neither a trustee nor even an agent .....
Tag this Judgment!Court : Karnataka
..... no.205/2010 on the file of karnataka appellate tribunal, dismissing the appeal filed under section 32 of karnataka agricultural income-tax act 1957.) 1. the matter arises under the provisions of the karnataka agricultural income tax act, 1957 (the 'act' for short). 2. the assessee is a coffee planter. for the assessment year 2007-08, the petitioner/ ..... firm filed the return declaring coffee income of rs.6,33,376/-. in turn, the assessing officer examined the yield of coffee ..... appearing for the appellant would contend that the assessee had maintained eb-2 register which is in conformity with rule 9-a(iv) of the karnataka agricultural income tax rules, 1957 ('rules' for short) to maintain the yield account. the authorities below and the tribunal out rightly rejected the eb-2 register without .....
Tag this Judgment!Court : Karnataka
Reported in : [1963]48ITR830(KAR); [1963]48ITR830(Karn)
..... ordinarily employed by a cultivator' must, in our opinion, mean one in ordinary use amongst cultivators generally, and the income-tax act, so far as agricultural income is concerned, only relieves the producer from liability to income-tax so long as he is a bona fide agriculturist carrying on that business in the ordinary course of good husbandry.' ..... held : 'the process 'ordinarily employed by a cultivator' must mean one in ordinary use amongst cultivators generally. the income-tax act so far as agricultural income is concerned only relieves the producer from liability to income-tax so long as he is a bona fide agriculturist carrying on that business in the ordinary course of good husbandry. where ..... us is the decision of a special bench of the patna high court in j. m. casey v. commissioner of income-tax. in that case the assessee among other activities of an agricultural nature cultivated aloe plants and from them by means of machinery prepared sisal fibre which he sold in the market; the .....
Tag this Judgment!Court : Karnataka
..... the relevant figures have been published before the first day of the previous year; e. the relevant definition and provisions of the karnataka agricultural income tax act, 1957 is as follows: 2. definitions.- (1) in this act, unless the context otherwise requires, (a) agricultural income means, -:89. :- (1) any rent or revenue derived from land situated in the state of karnataka and used for growing plantation crops ..... crops and plantation land refer to only cardamom, coffee, pepper, rubber and tea.62. under 2013 act, agricultural land means land used for the purpose of raising or crops. crops would include plantation crops referred to above.63. under karnataka agricultural income tax act, 1957, agricultural income means any revenue derived from land situated within the state and used for growing plantation crops. on an analogy, the expression .....
Tag this Judgment!Court : Karnataka
..... the relevant figures have been published before the first day of the previous year; e. the relevant definition and provisions of the karnataka agricultural income tax act, 1957 is as follows: 2. definitions.- (1) in this act, unless the context otherwise requires, (a) agricultural income means, -:89. :- (1) any rent or revenue derived from land situated in the state of karnataka and used for growing plantation crops ..... crops and plantation land refer to only cardamom, coffee, pepper, rubber and tea.62. under 2013 act, agricultural land means land used for the purpose of raising or crops. crops would include plantation crops referred to above.63. under karnataka agricultural income tax act, 1957, agricultural income means any revenue derived from land situated within the state and used for growing plantation crops. on an analogy, the expression .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR661; [1985]58STC177(Kar)
..... as including farming, horticulture and forestry. 11. article 366 of the constitution defines 'agricultural income' as follows : 'agricultural income' means agricultural income as defined for the purposes of the enactments relating to indian income-tax. 12. section 2(1) of the income-tax act, 1961 reads as follows : 'agricultural income' means - (a) any rent or revenue derived from land which is situated ..... agency, even if the land is assessed to land revenue, is agricultural income within the meaning of section 2(1)(a) of the income-tax act and as such exempt from income-tax under section 4(3)(viii) of the act ?' in that case, income has been derived from the sale of trees described as forest trees ..... of cultivation of the land, some expenditure of skill and labour upon it, it cannot be said to be used for agricultural purposes within the meaning of the income-tax act. in the absence of evidence in that behalf, their lordships held that it was not possible to justify the conclusion that .....
Tag this Judgment!Court : Karnataka
Reported in : (1988)67CTR(Kar)91; [1987]168ITR381(KAR); [1987]168ITR381(Karn)
..... within the asst. yr. 1980-81. among several amendments, the ordinance also inserted the following provision in the schedule to the principal act : 'the amount of agricultural income-tax computed in accordance with the preceding provisions of this part shall be increased by a surcharge calculated at the rate of ten per cent of ..... schedule was not in force and, therefore, the assessing authority was not justified in imposing the surcharge 'at the rate of ten per cent of such agricultural income-tax'. no doubt, the ordinance no. 13 of 1980 has not been replaced by an enactment passed by the legislature. therefore, it had ceased to operate ..... such agricultural income-tax.' accordingly, by taking into consideration the aforesaid provision, the petitioner has been assessed to agricultural income-tax for the year 1980-81 by levying surcharge as per the aforesaid provision by the assessment order dated april .....
Tag this Judgment!Court : Karnataka
..... falls within the assessment year 1980-81. among several amendments, the ordinance also inserted the following provision in the schedule to the principal act : 'the amount of agricultural income-tax computed in accordance with the preceding provisions of this part shall be increased by a surcharge calculated at the rate of ten per cent. ..... was not in force and, therefore, the assessing authority was not justified in imposing he surcharge 'at the rate of ten per cent. of such agricultural income-tax'. no doubt, the ordinance no. 13 of 1980 has not been replaced by an enactment passed by the legislature. therefore, it had ceased to operate ..... of such agricultural income-tax'. accordingly, by taking into consideration the aforesaid provision, the petitioner has been assessed to agricultural income-tax for the year 1980-81 by levying surcharge as per the aforesaid provision by the assessment order dated april .....
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