Court : Karnataka
Reported in : [1964]52ITR778(KAR); [1964]52ITR778(Karn)
..... for very good reasons the charging section, namely, section 3 of the mysore agricultural income-tax act, 1957, was made retrospective. ..... the mysore agricultural income-tax act, 1957 brought about uniformity in the matter of agricultural income-tax. 4. ..... in 1957, the legislature of the new mysore state enacted the mysore agricultural income-tax act, 1957 (act no. ..... this is what section 3(1) say : 'agricultural income-tax at the rate or rates specified in part i of the schedule to this act shall be charged for each financial year commencing from the first april, 1957, in accordance with and subject to the provisions of this act, on the total agricultural income of the previous year of every person.' 5 ..... in 1955 the legislature of the old mysore state enacted the mysore agricultural income-tax act, 1955. ..... in the instant case agricultural income-tax was levied on the petitioner for the assessment year 1957-58, the accounting year ending on march 31, 1957. ..... previously, there was no law imposing agricultural income-tax in the 'bombay area' of the mysore state ..... in other areas agricultural income-tax was being imposed on the basis of the enactments which had been passed by the legislatures of the states of which these areas were parts before october 1, ..... 14/57-58 by the agricultural income-tax officer, chickmagalur. ..... in view of this provision the income realised in the accounting year ending march 31, 1957, was liable to tax under the 1957 act, though that act came into force only on october, 1957. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1998KAR2207; [1999]238ITR388(KAR); [1999]238ITR388(Karn)
..... section 3 of the karnataka agricultural income-tax act, 1957, is a charging section, providing that the agricultural income is a tax at the rate specified in the schedule to the act for the financial year in accordance with the provisions of the act, on the total agricultural income of ..... section 20 of the karnataka agricultural income-tax act, 1957, was issued on may 10, .1984, treating the status of the assessee as an association of persons and proposed to levy tax ..... taxes while exercising revisional power under section 35 of the karnataka agricultural income-tax act, has issued notice stating that the order of the appellate authority is not correct and after considering the objections passed an order setting aside the order under appeal and directed the assessing authority to levy the agricultural income-tax on the income ..... that, while exercising the power under section 35 of the said act, the revisional authority cannot go into the merits of the case and decide the same beyond the scope of section 35 of the act. ..... by reading sub-section (3) of section 2 of the definition of 'person', it is manifest that co-owners have to be taxed as association of persons and the ..... case are, that the dealer has filed return of income in the status of tenants-in-common for the assessment year ..... the scope of section 35 is already decided by this court in a number of cases and held that wherever there is erroneous view of the appellate authority which causes loss to the revenue and the method of assessment .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1962KAR919; [1963]49ITR811(KAR); [1963]49ITR811(Karn)
..... follows : '(1) whether section 24 of the mysore agricultural income-tax act, 1957, is applicable to the facts of the case and the residuary income derived by the executors and trustees is to be charged to agricultural income-tax at the hands of an association of persons representing the deceased (2) whether the beneficiaries cannot be assessed separately and the income received by the executors and trustees is one indivisible (3) whether the residuary income from the estates was ..... divisible into six or in the alternative two equal shares each of which was receivable by six beneficiaries or the two sets of beneficiaries referred to in the will separately (4) whether section 10 of the mysore agricultural income-tax act, 1957 is the section ..... applicable to the case to the whether the tax is to be levied upon and recovered from the executors and trustees in like manner and to the same extent as it would be levied by .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker182
..... the charging section 3 under that act was word for word the same as here and total agricultural income was defined under section 2 (r) as meaning the aggregate of the amounts of agricultural income derived from land situated in the province of orissa and received whether within or without the province and determined in the manner laid down in sections 6 and 7.the question was whether the agricultural income which accrued to the assessee during the previous year 1948-'49 was liable to be assessed to agricultural income-tax in the ..... nine original petitions arise out of nine separate assessments of the respective petitioners for the financial year 1957-58 under the travancore-cochin agricultural income-tax act, 22 of 1950 as amended by act 8 of 1957. ..... take up now the first part of the main contention of the petitioners about the ultra vires character of the deeming provision in the t-c agricultural income-tax (amendment) act 8 of 1957 as to its coming into force on 1-4-1957. ..... however was the result of making the travancore-cochin agricultural income-tax (amendment) act retroactive as and from 1-4-1957. ..... 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 .....
Tag this Judgment!Court : Karnataka
Reported in : [1971]79ITR730(KAR); [1971]79ITR730(Karn)
..... 25 of 1962 read with sections 3 and 4 of the act, in so far as it seeks to tax agricultural income derived from lands situated in the former state of mysore before november 1, 1956, is unconstitutional; and, secondly, that the mysore agricultural income-tax act, 1955, having been repealed only with effect october 1, 1957, the period up to that date is governed by that act and section 3 of the act which seeks to charge to tax the agricultural income for the same period is repugnant to section 69 of the act and, therefore, unenforceable. ..... in sub-section (1) of section 2 of the mysore agricultural income-tax act, 1957 (mysore act 22 of 1957) (hereinafter referred to as 'the principal act'), for clause (v), the following clause shall be and shall always be deemed to have been substituted, namely :- (v) 'state' or 'state of mysore' means the state of mysore comprising the territories specified in clauses (a), (b), (c), (d) and (e) of sub-section (1) of section 7 of the states reorganisation act, 1956 (central act no. ..... section 3 of the act, which is the charging section, charged agricultural income-tax at the rates specified in part i of the schedule to the act on the total agricultural income of the previous year of every person and that charge was levied for each financial year commencing from the 1st day of april, 1957. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1971Kant50; AIR1971Mys50
..... 25 of 1962 read with sections 3 and 4 of the act in so far as it seeks to tax agricultural income derived from lands situated in the former state of mysore before 1-11-1956 is unconstitutional and secondly, that the mysore agricultural income tax act, 1955 having been repealed only with effect from 1-10-1957, the period upto that date is governed by that act and section 3 of the said act which seeks to charge to tax the agricultural income for the same period is repugnant to section 69 of the act and therefore unenforceable. ..... in sub-section (1) of section 2 of the mysore agricultural income tax act, 1957 (mysore act 22 of 1957) (hereinafter referred to as the principal act) for clause (v), the following clause shall be and shall always be deemed to have been substituted, namely:- (v) 'state' or 'state of mysore' means the state of mysore comprising the territories specified in clauses (a), (b), (c), (d) and (e) of sub-section (1) of section 7 of the states reorganisation act, 1956 (central act no. ..... section 3 of the act which is the charging section, charged agricultural income tax at the rates specified in part i of the schedule to the act on the total agricultural income of the previous year of every person and that charge was levied for each financial year commencing from 1st day of april 1957. .....
Tag this Judgment!Court : Karnataka
Reported in : [1986]160ITR200(KAR); [1986]160ITR200(Karn)
..... this revision is directed against the order of the commissioner of agricultural income-tax, karnataka, bangalore, under section 35 of the karnataka agricultural income-tax act, 1957. 2. ..... this aspect of the matter will now be considered by the agricultural income-tax officer. ..... 24,000 was meant for deriving agricultural income wholly and exclusively. ..... show that the payment made to the consultants was for the purpose of deriving agricultural income. ..... , has not been furnished to establish the correctness of the various items of expenditure claimed under the head 'general charges' and the assessee is entitled only to such of the items of expenditure as are directly associated with the process of deriving agricultural income. ..... turning now to the second item relating to general charges, it may be stated that the assessee claimed in all rs. ..... we entirely agree with this reasoning that in the absence of the nature of the advice given by the consultants, it is not possible to find out whether the payment made in respect of such advice could fall within section 5(1)(k) of the act. 4. ..... to claim such exemption and the particulars of the advice received by the assessee from the consultants are also necessary and, in the absence of any such particulars, it is not possible to judge whether or not it is allowable under section 5(1)(k) of the act. ..... it is not as if the assessing officer has allowed the general charges as claimed by the assessee. ..... 24,000, (2) general charges rs. .....
Tag this Judgment!Court : Karnataka
Reported in : [1967]64ITR114(KAR); [1967]64ITR114(Karn); (1966)2MysLJ608
..... in this reference made by the commissioner of agricultural income-tax under section 55 (2) of the mysore agricultural income-tax act, 1957 (mysore act xxii of 1957), at the instance of the assessee, there are ..... correct to say that for the period from june 1, 1956, to october 31, 1956, no assessment is possible under the mysore agricultural income-tax act, no assessment is possible under any mysore agricultural income-tax act, 1955, and for the period from november 1, 1956, to may 31, 1957, also no assessment under the mysore agricultural income-tax act, 1957 (3) where the assessment order passed by the agricultural income-tax officer, bangalore sub-division, in no. a. i. t. ..... charge of income of income-tax on agricultural income under the new act took within its orbit agricultural income earned by the assesses in the case before us during the previously year commencing on june 1, 1956, and ending on may 31, 1957 ..... is that in respect of the financial year commencing on april 1, 1957, in respect of which income-tax was charged on agricultural income for the first time under the new act, an assessment is possible only under the new act. ..... section 3 of the 1957 act which will be referred to as the new act, is the charging section, and the charge under that section is on agricultural income in respect of every financial year commenting from the first april, 1957, 'financial year' is defined by section 2 (1) (k), which reads : ''financial year' means the year beginning on the 1st april and .....
Tag this Judgment!Court : Karnataka
Reported in : [1962]46ITR568(KAR); [1962]46ITR568(Karn)
..... sub-section (1) of section 3 of the act which is the charging section reads : 'agricultural income-tax at the rate or rates specified in part i of the schedule to this act shall be charged for each financial year commencing from the 1st of april, 1957, in accordance with and subject to the provisions of this act, on the total agricultural income of the previous year of every person.' 7. ..... the mysore agricultural income-tax act came into force on october 1, 1957, and it is under the provisions of this act that the income-tax officer required the petitioner to furnish his return. ..... it is clear from the provisions of this section that the charge of agricultural income-tax is on the 'total agricultural income of the previous year'. ..... he depends, not unnaturally, upon the provisions of section 3(1) of the act which charges income-tax on the 'total agricultural income' of the previous year. ..... mahajan, the 'total agricultural income' of the previous year, but forms part of it and, therefore, not falling within section 3(1) of the act so as to attract the tax charged by it. 21. .....
Tag this Judgment!Court : Karnataka
Reported in : [1963]47ITR958(KAR); [1963]47ITR958(Karn)
..... section 3(1) of the mysore agricultural income-tax act provides : 'agricultural income-tax at the rate or rates specified in part 1 of the schedule to this act shall be charged for each financial year commencing from the first april, 1957, in accordance with and subject to the provisions of this act, on the total agricultural income of the previous year of ..... this case is that as the coorg agricultural income-tax act continued to be in force till october 1, 1957, in view of section 119 of the states reorganisation act, the assessee should have been taxed for the period from april 1, 1957, till september 31, 1957, under the coorg agricultural income-tax act and not under the mysore agricultural income-tax act. ..... (1) on the facts of this case, the commissioner had no competence to act under section 37; and (2) on a true interpretation of section 3 of the mysore agricultural income-tax act, it should have been held that the state on and after october 1, 1957. 5. ..... act continued to be in force till it was repealed by the mysore agricultural income-tax act, 1957 which came into force on october 1, 1957 ..... dispute that the new state of mysore had legislative competence to enact the mysore agricultural income-tax act, 1957. ..... to the extent section 3 covers a field, the operation of the coorg agricultural income-tax act to that extent ..... section 37 of the mysore agricultural income-tax act provides that the commissioner may at any time within three years from the date of any order passed by him on .....
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