Court : Kerala
Reported in : AIR1959Ker182
..... of the madras state was, like the rest of that state area, not subject to any general law relating to agricultural income-tax. it was only income from plantations as defined in the madras plantations agricultural income-tax act v of 1955 that was subject to such tax. a system of land revenue including cesses and enhanced by surcharge and additional surcharges was on the other hand prevalent there ..... the petitioners was not allowable. the common complaint accordingly arose as to whether the travancore-cochin agricultural income-tax act, 22 of 1950, as amended by act 8 of 1957 hereinafter called the act, has effectively and validly authorised the levy of agricultural income-tax for the assessment year 1957-58 on the income derived from land situated in malabar and received by the petitioners during the 'previous year.' hence .....
Tag this Judgment!Court : Kerala
Reported in : [1973]90ITR496(Ker)
..... of the commissioner under section 60(1) of the agricultural income-tax act, 1950 (hereinafter referred to as ' the act '). the question referred is worded thus :' whether, on the facts and in the circumstances of the case, the finding of the tribunal that the income derived by the assessee by slaughter-tapping of rubber trees is not agricultural income is correct '2. the year of assessment is 1965 ..... , [1948] 16 i.t.r. 325 (p.c.) whether the interest payable on arrears of rent in respect of land used for agricultural purposes is agricultural income within the definition of that phrase contained in section 2(1) of the indian income-tax act, 1922. though the decision is not very helpful for deciding the question before us, we consider that a passage from it is ..... , the seal of the high court and the signature of the registrar will be sent to the appellate tribunal as required by sub-section (6) of section 60 of the agricultural income-tax act, 1950.
Tag this Judgment!Court : Kerala
Reported in : [1977]107ITR547(Ker)
..... final. we are unable to accept the view of the tribunal that there is any material difference in this respect between the provisions of the income-tax act and those of the wealth-tax act. the tribunal stated:'para. 14......it is not enough if he merely adds to the original figureof assessment the items which, according to him, ..... accepted and the original assessment was completed by including the value of the interest in the agricultural property also in the net wealth of the assessee. the wealth-tax officer subsequently reopened the assessment under section 17 of the wealth-tax act. the ground for reassessment was that the land acquisition compensation awarded by the sub-court in ..... the appellate tribunal is justified in law in holding that at the time of reassessment under section 17(1)(a) of the wealth-tax act the assessee's claim for exemption in respect of agricultural land, which claim he should have made at the time of original assessment but omitted to make, is admissible ?'2. the .....
Tag this Judgment!Court : Kerala
Reported in : [1993]204ITR567(Ker)
..... 1. whether the commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the commissioner was right in holding that the proceedings evidenced by the earlier revision order in ait rp 13, 14, 15/68 ..... the deputy commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the deputy commissioner was right in holding that the proceedings evidenced by annexure b did not preclude his comingto the conclusion that ..... the deputy commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the deputy commissioner was right in holding that the proceeding evidenced by annexure b did not preclude his coming to the conclusion .....
Tag this Judgment!Court : Kerala
Reported in : (1989)79CTR(Ker)205; [1989]180ITR57(Ker)
..... could be traced cautiously so as to watch the junction at which the conclusion is set in.27. the agricultural income-tax act, 1950, was initially intended to have territorial application over the former travancore-cochin portion of the state. the travancore-cochin agricultural income-tax (amendment) act, as the act was originally named soon after it had been framed, was itself an attempt at effecting uniformity in relation ..... are sections 9(2)(a)(i), 10(1)(d) and 18(5)(a) of the agricultural income-tax act, 1950. they read :'9. income from settlement, disposition, etc.--... (2) in computing the total agricultural income of any individual for the purpose of assessment, there shall be included (a) so much of the agricultural income of a wife or minor child of such individual as arises directly or indirectly- (i .....
Tag this Judgment!Court : Kerala
Reported in : [1998]231ITR693(Ker)
..... . usha, j.1. the above original petitions are filed by an assessee under sections 60(2) and 60(3) of the agricultural income-tax act, 1950, for orders directing the commissioner, agricultural income-tax, thiruvananthapuram, to refer questions of law extracted in the petition for opinion of this court. the common issue arising in these petitions is ..... have come up for our consideration on such reference.2. the petitioners are the legal representatives of the late koloor nanjappa, an assessee, under the agricultural income-tax act, 1950. the relevant assessment years are 1983-84, 1986-87 and 1987-88. the assessee filed returns claiming the status of tenants-in-common along ..... the light of the observations contained in the order passed by the commissioner.3. application filed by the assessee under section 60(2) of the agricultural income-tax act, 1950, seeking reference of certain questions of law for the opinion of this court was rejected by the commissioner. the original petitions are filed .....
Tag this Judgment!Court : Kerala
Reported in : [1969]72ITR664(Ker)
..... of section 25a of the indian income-tax act, 1922. but section 29 of the agricultural income-tax act, 1950, before its amendment by act 12 of 1964, contained substantially the same terms as section 25a of the indian income-tax act, 1922. the result of the amendment of section 29 of the agricultural income-tax act by act 12 of 1964 is that a ..... in the madras state became part of the state of kerala as and from november 1, 1956. the travancore-cochin agricultural income-tax (amendment) act, 1957 (act 8 of 1957), amended the travancore-cochin agricultural income-tax act, 1950, and extended the same to the whole of the kerala state including the malabar area with effect from april ..... aggrieved by any subsequent action of the department.' 7. again the department issued a notice dated february 9, 1960, under section 35 of the agricultural income-tax act, 1950, proposing to assess the petitioner in the status of hindu undivided family for the assessment year 1959-60. the notice was quashed in o .....
Tag this Judgment!Court : Kerala
Reported in : [1998]230ITR258(Ker)
..... escaped assessment for any financial year, or has been assessed at too low a rate, the agricultural income-tax officer may, . . . serve on the person liable to pay agricultural income-tax on such agricultural income ..... agricultural income-tax act, 1938. the terms of the above section are in pari materia with section 35 of the agricultural income-tax act, 1950. the relevant portion of section 26 of the bihar act reads as follows (page 390) :'if for any reason any agricultural income chargeable to agricultural income-tax has ..... there was no sufficient information gathered by the assessing authority, after completing the assessment under section 35 of the kerala agricultural income-tax act, 1950. the above view is under challenge at the instance of the revenue in this reference case.4. we heard .....
Tag this Judgment!Court : Kerala
Reported in : [1997]225ITR890(Ker)
..... with the fact of vesting afford us the necessary situation.18. in fact, the statutory provision of section 8 of the agricultural income-tax act, 1950, in the matter of consideration of levy and recovery of agricultural income-tax was the subject of consideration of this court in girigamma v. agrl ito [1963] klt 266. this was in ..... before us mainly with regard to the legal situation as to which of the two provisions-section 8(1)(a) or section 8(2)(a) of the agricultural income-tax act, 1950, would govern the situation.14. it would be necessary to reproduce the two statutory provisions separately. they are as follows :'8. liability of court ..... the assessment year 1983-84, the assessee, mr. sathrughnan pillai, a trustee of the trust named 'sree vardhana trust', was assessed under the provisions of the kerala agricultural income-tax act, 1950, and in connection therewith, the following two questions expect our answer :'(1) whether, on the facts and in the circumstances of the case, the tribunal .....
Tag this Judgment!Court : Kerala
Reported in : [1986]160ITR339(Ker)
..... the assessee that the expenditure incurred for levelling the football ground was an allowable expenditure in terms of section 5(j) of the kerala agricultural income-tax act, 1950.4. referring to section 37(1) of the income-tax act, 1961, the bombay high court held (at p. 747):'if land has been levelled and could be used as a playground like any ..... allowing the expenses of rs. 3,035.31 relating to cash in transit insurance and cash in safe insurance as items deductible under section 5(j) of the kerala agricultural income-tax act, 1950 ?' 2. question no. 2 which has been referred at the instance of the revenue has, in the light of the decision in i.t.r. no ..... by the assessee as being incidental to the activities of the assessee company.'5. section 37(1) of the income-tax act, 1961, which was considered in the bombay case is much wider in scope than section 5(j) of the kerala agricultural income-tax act, 1950. section 5(j) reads:'5. (j) any expenditure (not being in the nature of capital .....
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