Court : Rajasthan
Reported in : 1970WLN178
..... writ application has been filed by sardar amar singh and 12 others under article 226 of the constitution praying that the assessment orders passed against the petitioners under the rajasthan agricultural income-tax act for the years 1964-55.1955-56, 1956-57, 1957-58, 1958-59 and 1959-60 marked exs. 2 to 7 be quashed and by issuing a writ of certiorari ..... to dispose of the 6 revision applications filed by the petitioners before the said officer in accordance with the law.2. the agricultural income-tax officer assessed the petitioners under the provisions of the rajasthan agricultural income tax act, 1953 (hereinafter to be referred as the act) for the assessment years 1954 55 to 1959-60. the petitioners did not prefer any appeal against the said assessment orders .....
Tag this Judgment!Court : Rajasthan
Reported in : (1997)143CTR(Raj)252
..... mention here that entry 82 in first part of viith schedule is as regards taxes on income other than agricultural income. entry 46 in list ii of viith schedule is as regards taxes on agricultural income. art. 366(1) defines agricultural income as (i) 'agricultural income means agricultural income as defined for the purposes of the enactment relating to indian it act'.6. mr. kothari, learned advocate appearing for the writ petitioner cited before us ..... the gains are assessable as capital gains. it was further held that the expression agricultural land is not defined in the it act, 1961. the underlying object of the act to exempt agricultural income from income-tax is to encourage actual cultivation or de facto agricultural operations. the actual user of the land for agricultural purposes or absence thereof at the relevant time is undoubtedly one of the crucial tests .....
Tag this Judgment!Court : Rajasthan
Reported in : [1964]52ITR876(Raj)
..... revenue collected by said agency from the assessees jagir area is also to be included in computing the total agricultural income of the assessee under section 5 read with sections 2(20) and 6 of the rajasthan agricultural income-tax act, 1953?'(2) if the answer to question no. 1 be in the negative, whether the assessee is entitled ..... dave j. - these are thirteen references made by the rajasthan agricultural income-tax appellate tribunal, under section 86(2) of the rajasthan agricultural income-tax act, 1953, which will hereinafter be referred to as 'the act'.the facts giving rise to them are as follow :on the formation of the united state of rajasthan in the year 1948, an ordinance, ..... to a 15% deduction under section 6(c) of the act over and above the percentage already deducted in lieu of collection and .....
Tag this Judgment!Court : Rajasthan
Reported in : (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425
..... applies one or more process to it and converts it into a different commodity or applies process for the purpose of marketing. in their hands the income is not agricultural income and is subject to tax under the act of 1961. for such persons the produce purchased serves as raw material or the original material to which process is applied, if as a result of ..... market, and at what stage. it is relevant to mention here that under the it act, 1961, agricultural income is not taxable as the same is exempted under section 10(1) from the charge of tax. agricultural income has been defined under sub-section (1a) of section 2, which reads as under :'(1a) : 'agricultural income' means-- (a) any rent or revenue derived from land which is situated in india .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)217CTR(Raj)191; [2008]299ITR253(Raj)
..... (sc) , principally because the assessee in that case had not challenged the provisions of sub-section (1a).11. constitutional validity of section 143(1a)(a)(b) of the income-tax act was challenged in sanctus drugs pharmaceuticals p. ltd. v. union of india : [1997]225itr252(mp) . the division bench (headed by the hon'ble chief justice a. ..... filed by the assessee was correct by reason of the law as it stood when the return was filed. a retrospective amendment of section 28 of the income-tax act rendered that return incorrect. an adjustment in the return was made under sub-section (1) of section 143 and, therefore, the provisions of sub-section ..... account of fiscal statute, being given retrospective effect will be unfair and unjust (vide cit v. hindustan electrographite ltd. : [1998]229itr16(mp) .(iii) reliance is also placed on star india p. ltd. v. cce : [2006]280itr321(sc) ; national agricultural co-operative marketing federation of india ltd. v. union of india : [2003]260itr548(sc) ; rai .....
Tag this Judgment!Court : Rajasthan
Reported in : 1970WLN778
..... period, not being less than 30 days, as may be specified in the notice' in section 34 sub-section (2) of the rajasthan agricultural income tax act, 1953 (hereinafter referred to as the act) has been referred to this full bench by a division bench. the reference has been made as the bench hearing the writ application did not ..... proceedings by the agricultural income-tax officer, and that the proceedings relating to assessment and the assessment orders are without jurisdiction and unsustainable ..... 18. in the light of the above discussion we hold that the notice given by the agricultural income-tax officer requiring petitioner to submit reason within 30 days was not in conformity with the provisions of section 34 of the act and was bad in law and that there was no foundation for the initiation of the assessment .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)186CTR(Raj)1; [2004]268ITR305(Raj)
..... other hand, fruits and vegetables grown on the land are sold in market, income being agriculture and exempted from tax under section 10(1), no expenses relating thereto either revenue or capital become allowable as deduction from the income from the business. we have referred to these alternatives only because necessary facts about ..... carry on trade or business in intoxicating liquors meant for human consumption. on this premises, irresistible conclusion is that bottling fee chargeable under rajasthan excise act, 1950, r/w rule 69 of excise rules, 1956, cannot but be consideration for parting with states' right to exclusive privilege, whether bottling ..... question arose about the applicability of section 43b to claim deduction of the liability incurred to tax under the sales-tax rules as well as liability incurred on account of market cess under the agricultural produce marketing act. the petitioner had also challenged the constitutional, validity of section 43b.while considering and .....
Tag this Judgment!Court : Rajasthan
Reported in : 1981(8)ELT772(Raj)
..... debt due to it, is a general right conferred on it under the law either by a suit or by some other method open to it. section 32 (u.p. agricultural income-tax act 3 of 1948), though it does not have an explanation analogous to section 46 nonetheless does not preclude either specifically or by necessary implication a right to recover the arrears ..... , authority, tribunal or court appointed or constituted under the said act, and if any question arises as to who such corresponding officer, authority, tribunal or court is, the decision of the central government thereon shall be final:provided further that where under any such law, tax is chargeable on the total income including agricultural income, the assessment shall be made by the corresponding officer or .....
Tag this Judgment!Court : Rajasthan
Reported in : [1980]45STC274(Raj)
..... 12(1) of the rajasthan act read as under:if for any reason any agricultural income chargeable to agricultural income-tax has escaped assessment for any financial year...the agricultural income-tax officer...may proceed to assess...such income....12. assessment of tax and levy of exemption fee or ..... of bihar a.i.r. 1959 s.c. 1303, the words of section 26 of the bihar agricultural income-tax act (7 of 1938), which are analogous to the words appearing in section 12(1) of the rajasthan act, came up for interpretation. section 26 of the bihar agricultural income-tax act (as quoted in the kameshwar singh's case a.i.r. 1959 s.c. 1303) and section .....
Tag this Judgment!Court : Rajasthan
Reported in : 1978(11)WLN76
..... act read as under:if for any reason any agricultural income chargeable to agricultural income-tax has escaped assessment for any financial year...the agricultural income tax officer...may proceed to assess...such income ....12(1), assessment of fax and levy of exemption fee or ..... sri kameshwarsingh v. state of bihar : [1959]37itr388(sc) , the words of section 26 of the bihar agricultural income-tax act (7 of 1938), which are analogues to the words appearing in section 12(1), of the rajasthan act, came up for interpretation. section 26, of the, bihar agricultural income tax act, as quoted in kameshwar singh's case : [1959]37itr388(sc) , and section 12(1) of the rajasthan .....
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