Court : Karnataka
Reported in : [1970]77ITR208(KAR); [1970]77ITR208(Karn)
..... coconut gardens in mundaje village of belthangady taluk in the district of south kanara. for the assessment year 1963-64, the petitioner filed an application for composition of tax under section 67 of the mysore agricultural income-tax act, 1957, hereinafter called the act. on that application composition was granted by order made on august 6, 1963, by the respondent under section 67(4) of the ..... act. pursuant to the said order, the petitioner paid the compounding fee as mentioned in the order of composition. on august 2, 1966, the agricultural income-tax officer, shimoga circle, issued a notice .....
Tag this Judgment!Court : Karnataka
Reported in : [1970]77ITR211(KAR); [1970]77ITR211(Karn)
..... issuing such a notice of demand, they were not served with a notice of the assessment as required by section 31 of the mysore agricultural income-tax act, 1957, hereinafter referred to as the 'act' and also that an opportunity contemplated under section 19(4) of the act had not been afforded to them before making the assessment in question. under section 19(4) of the ..... venkataswami, j.1. this writ petition is directed against a notice of demand of agricultural income-tax issued to two brothers who constitute members of a joint hindu family. it is not disputed that one of them had submitted the return as the 'karta' of the hindu ..... filed, an opportunity as the one contemplated under section 19(2) was afforded to the petitioners and the assessment in question had been made under section 19(3) of the act. sri srinivasa iyer, the learned counsel appearing in support of the writ petition, submits that it is really an assessment made under section 19(4) of the .....
Tag this Judgment!Court : Karnataka
Reported in : [1970]77ITR313(KAR); [1970]77ITR313(Karn); (1970)1MysLJ260
..... these two writ petitions arise under the mysore agricultural income-tax act, 1957, hereinafter called 'the act'. pursuant to a notice issued on 26th september, 1966, the petitioner filed two returns for the assessment year 1965-66 and 1966-67 furnishing only the extent of the areca gardens from which he derived agricultural income with their survey and sub-division numbers; ..... under the proviso to part i of the schedule, the petitioner is not chargeable to tax. the relevant proviso to part i of the schedule to the act states that no agricultural income-tax shall be payable by a person who derives agricultural income from land of not more than fifty acres of the eighth class of land or an ..... land which is not more than 50 acres of eighth class of land specified in part ii of the schedule to the act, and therefore no agricultural income-tax is payable under the act. the second ground is that the respondent, on an erroneous construction of the partition deed, has held that there was only a .....
Tag this Judgment!Court : Karnataka
Reported in : (1970)1MysLJ451; [1970]25STC489(Kar)
..... came up for consideration. it may be mentioned, the subsequent amendment act 28 of 1969 which replaced the said ordinance has not made any changes in regard to the provisions section 9(2) of the ordinance. the cases are : the deputy commissioner of agricultural income-tax and sales tax v. aluminum industries ltd. (reported at p. 476 supra), ( ..... act (7 of 1951), observed thus : 'it is impossible to consider that the imposition of penalty is also a mode of recovery ..... . in the case of m. m. mathew v. second additional income-tax officer, kottayam ([1956] 29 i.t.r. 456), a single judge of the kerala high court, while dealing with the question of levy of penalty imposed under section 29(1)(c) of the income-tax act, 1922, and the recovery thereof under the travancore-cochin revenue recovery .....
Tag this Judgment!Court : Karnataka
Reported in : [1971]79ITR194(KAR); [1971]79ITR194(Karn)
..... . thee petitioner, srimathi s. b. gowramma, is one of the partners of the firm by name 'punniah group of estates, sunticoppa', and is an assessee under the mysore agricultural income-tax act, 1957, hereinafter called 'the act.' during the assessment year 1967-68 there were five partners in the said firm, and one of them was a minor son of the petitioner. the petitioner submitted ..... return, the respondent, agricultural income-tax officer, coorg district, mercara, made an assessment order on october 31, 1968, by which he added the income of the petitioner's minor son to the income of the petitioner and assessed the tax on the said total income. on january 22, 1969, the petitioner made an application to the respondent under section 37 (2) (b) of the act for rectification of .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1971Kant50; AIR1971Mys50
..... the legislature of the new state of mysore was competent to amend the mysore agricultural income tax act, 1955. it could have also enacted an act levying tax on the agricultural income derived from lands in the bombay area where there was no agricultural income tax act in force on 1-11-1956. it was also open to the legislature of ..... lands in the area of the former state of mysore during the previous year 1957-58 is liable to be taxed under the mysore agricultural income tax act, 1955 and not under the act. in mallikarjunappa v. agricultural income tax officer, chickmagalur, (1964) 52 itb 778 the bench consisting of hegde and khan, jj. without reference to ..... and khan, jj.) held that for the assessment year 1957-58 the assessee in respect of agricultural income derived from lands in coorg is liable to be assessed underthe coorg agricultural income-tax act of 1951. in keshavamurthy chetty v. the agricultural income tax officer, chick-magalur, (writ petn. no. 1416 of 1960 (mys) on the file of .....
Tag this Judgment!Court : Karnataka
Reported in : [1971]79ITR730(KAR); [1971]79ITR730(Karn)
..... the area of the former state of mysore during the previous year 1957-58 is liable to be taxed under the mysore agricultural income-tax act, 1955, and not under the act. in mallikarjunappa v. agricultural income-tax officer, chickmagalur, the beach consisting of hegde and khan jj., without reference to the earlier decisions mentioned ..... section 119 of the states reorganisation act. the legislature of the new state of mysore was competent to amend the mysore agricultural income-tax act, 1955. it could have also enacted an act levying tax on the agricultural income derived from lands in the bombay area where there was no agricultural income-tax act in force on november 1, 1956 ..... jj.) held that for the assessment year 1957-58 the assessee in respect of agricultural income derived from lands in coorg is liable to be assessed under the coorg agricultural income-tax act of 1961. in keshavamurthy chetty v. agricultural income-tax officer (writ petition no. 1416 of 1960 on the file of this court) .....
Tag this Judgment!Court : Karnataka
Reported in : [1971]79ITR305(KAR); [1971]79ITR305(Karn)
..... in making the payment of the agricultural income-tax and as such the sum assessed cannot be recovered under section 34 of the hyderabad agricultural income-tax act, 1950. section 42 of the mysore agricultural income-tax act corresponds to section 34 of the hyderabad act. 5. for the above reasons, this writ petition succeeds and the impugned notice dated november 28 ..... due from him. the contention of the petitioner, in our opinion, is well founded. 4. a similar question arose under the hyderabad agricultural income-tax act, 1950, in raja pid naik v. agricultural income-tax officer, yadgiri, wherein this court has held that, unless the legal representative of an assessee is served with a notice of demand, he does not become an assessee in default .....
Tag this Judgment!Court : Karnataka
Reported in : [1971]80ITR653(KAR); [1971]80ITR653(Karn)
..... preferred by an assessee under the mysore agricultural income-tax act, 1957 (hereinafter called the 'act'), is directed against the order of the commissioner of agricultural income-tax in mysore (respondent no. 2), dated march 31, 1960, which affirmed the order of assessment dated april 11, 1959, made by the agricultural income-tax officer, dharwar (respondent no. 3), under section 19(4) of the act. the assessment relates to the assessment year ..... into force on october 1, 1957. sub-section (1) of section 18 of the act provides : '(1) every person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax shall furnish to the agricultural income-tax officer so as to reach him before the 1st june every year a return in the prescribed form and verified in the prescribed .....
Tag this Judgment!Court : Karnataka
Reported in : (1970)2MysLJ457; [1971]28STC144(Kar)
..... by him, the same turnover cannot be brought to assessment under section 12-a of the act as the turnover cannot be said to have escaped assessment. we relied on the decision in state of kerala v. appukutty : air1963sc796 . in deputy commissioner of agricultural income-tax and sales tax v. dhanalakshmi vilas cashew company : (1970)3scc273 , the supreme court has held that where a particular ..... income was before the agricultural income-tax officer and the same was exempted, the provision for assessing escaped income cannot be invoked or bringing such income to tax. the said decision has been applied to a sales .....
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