Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 3 charge of agricultural income tax Court: privy council Page 1 of about 1 results (0.010 seconds)

The English and Scottish Joint Co - Operative Wholesale Society Ltd. V ...

Court : Privy Council

..... but, taking into account the circumstance that the present case began not long after the assam agricultural income - tax act came into operation, and making allowance for the lack of experience which may have been the cause of the inadequate presentation of the case in the submission, they will accede ..... by a society or company, whether incorporated or not, which cultivates produce on its own land and sells it exclusively to its own members, is by its nature incapable of begetting profits as that term is understood in the assam agricultural income - tax act or, since there is no distinction on this point, the indian or the united kingdom ..... [3] the assam agricultural income - tax act applies to all agricultural income derived from land situated in ..... that agricultural income - tax at the rate specified in the annual assam finance acts shall be charged for each financial year on the total agricultural income of ..... agricultural income - tax act ..... that the appellants found their claim to exemption from the assam agricultural income - tax act. ..... that the judgment of the high court should be varied by the substitution for an affirmative answer to the question of this following answer : "the society is not exempt from liability to assam agricultural income - tax in respect of profits from the sale to its members of tea cultivated or manufactured at its deckiajuli estate in the province of assam" and that subject thereto the appeal should be dismissed. ..... the charging section (s. ..... definition section (s .....

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Reported in : (1924)ILR51Cal504

..... neither of these sources of income is assessable to income-tax, and he founds his contention upon two grounds: (i) that such income is 'agricultural income' as defined in section 2, and is exempted from assessability under section 4(3)(viii) of the income tax act of 1922, (ii) that the imposition of 'income-tax upon income derived from the sources in question would be an additional 'public demand' upon permanently settled land, the jama in respect of which was fixed for ever under regulation i of 1793, and that such income, therefore, is not within the ambit of the charging sections of the income tax act.44. ..... in section 2 of the income tax act the meaning of 'agricultural income', so far as is material for the purposes of this reference, is stated to be '(a) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land revenue in british india or subject to a local rate assessed and collected by officers of government as such; (6) any income derived from such land by--(i) agriculture, or (ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received ..... the commissioner has held that income derived from pasturage is not assessable to income-tax on the ground that it is 'agricultural income' within sections 2 and 4 of the income tax act. .....

Probhat Chandra Barua Vs. Emperor

Court : Kolkata

Reported in : AIR1924Cal668

..... neither of these sources of income is assessable to income-tax, and he founds his contention upon two grounds : (i) that such income is 'agricultural income' as defined in section 2, and is exempted from assessability under section 4(3)(viii) of the income-tax act of 1922, (ii) that the imposition of income tax upon income derived from the sources in question would be an additional 'public demand' upon permanently settled land, the jama in respect of which was fixed for ever under regulation i of 1793, and that such income, therefore, is not within the ambit of the charging sections of the income-tax act.46. ..... the commissioner has held that income derived from pasturage is not assessable to income-tax on the ground that it is 'agricultural income' within sections 2 and 4 of the income-tax act. ..... in section 2 of the income-tax act the meaning of ' agricultural income' so far as is material for the purposes of this reference, is stated to be-(a) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land revenue in british india or subject to a local rate assessed and collected by officers of government as such; (b) any in-come derived from such land by - (i) agriculture, or (ii) the performance by a cultivator or receiver of rent-in-kind or any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised .....

Narendra Narayan Chowdhury Vs. the Province of Assam.

Court : Kolkata

Reported in : [1949]17ITR243(Cal)

..... the rule which follows the provisions of section 42 of the indian income-tax act is to my mind clearly a rule made within the powers conferred by section 50 of the assam agricultural income-tax act and, therefore, it cannot be said that the rule is ultra vires. ..... is not liable to be assessed for agricultural income-tax under the assam agricultural income-tax act.the answer to question 3 must be that the assam agricultural income-tax act is not ultra vires the provincial legislature as on its true constructions it does not authorise the assessment of agricultural income-tax on the maharaja of tripura.question 4 - whether rule 22 of the rules under the assam agricultural income-tax act is ultra vires the government of assam.this raises the question whether rule 22 of the rules under the assam agricultural income-tax act is ultra vires the powers of the ..... the assam agricultural income-tax act contains no provision for the appointment of an agent, through by section 50 it is provided that the provincial government may make rules for carrying out the purposes of the act. ..... thereupon the petitioner filed applications before the assam agricultural income-tax board for referring certain question of law arising out of the earlier orders to the high court for its decision.the assam agricultural income-tax board stated a case under section 28(2) of the act referring three questions of law for the decision of the high court. .....

All India Spinners Association, in Re. Vs.

Court : Mumbai

Reported in : [1941]9ITR484(Bom)

..... the only dispute was whether the purpose or object was one of general public utility within the meaning of the section of the indian income-tax act, and their lordships helm that it was.it was stated on behalf of the association that the surplus amount realised by the sale of the cloth woven out of the hand-spun yarn was also utilised in ..... is a reference made by the commissioner of income-tax raising a question which he was directed to raise by this court under section 66(3) of the income-tax act. ..... raised by the reference involves consideration of a point of law based on section 4(3)(i) of the indian income-tax act or 1922, read with the proviso at the end of the sub-section. ..... and subscriptions from the members of the association, the association buys charkhas and hand-looms, and supplies them to the inhabitants of village within the limits of the various branches of the association free of charge and further buys raw cotton and gives the same to the said persons for the purpose of spinning yarn from such cotton. ..... to assume on reading the constitution that the real, underlying object of the association was to benefit the poor agriculturists in the villages, specially at the time of the year when they are nop actively engaged in agricultural operations. ..... , it is argued that this scheme is a scheme for poor relief, the idea being to provide work at certain remuneration to poor agriculturists during that season of the year in which they are not engaged in active agricultural employment. .....

Mustafa Ali Khan Vs. the Commissioner of Income-tax

Court : Mumbai

Reported in : (1949)51BOMLR431

..... trees growing on land naturally and without the intervention of human 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?their lordships would observe that, inasmuch as (as is stated in the order passed by the appellate tribunal under section 33 of the act) the income-tax officer and the assistant commissioner 'have devoted considerable parts of their orders to a consideration of the question whether the land ..... , and thereby granted and transferred the property comprised in the mortgage to the mortgagee by way of usufructuary mortgage from july 1, 1937, 'to the intent that the said premises shall remain in possession of the mortgagee and be charged by way of usufructuary mortgage as security for the payment to the mortgagee of the said principal sum interest thereon and costs till the entire satisfaction of such amount.... ..... it is payable whether the land on which it is supposed to be a charge is used for agricultural purposes or not or whether it yields any profits or not. ..... the land is in no real sense its source; and even if it is to be regarded as secured by a charge on the land, that is no more decisive of the question in the present case than it was in gopal saran narain singh v. .....

King-emperor Vs. Rajah Probhat Chandra Baruah

Court : Kolkata

Reported in : AIR1927Cal432

..... the further knowledge, with which it must be credited, that the precise point now raised had been raised in the past, had deliberately chosen, subject to the exemption of 'agricultural income' (the other exemptions need not be considered in this case) to say that the indian income-tax act 1922 shall apply to all income, profits or gain as described or comprised in section 6 from whatever source derived, accruing or arising or received in british india or deemed under the provisions of this ..... fixed for ever and, therefore, could not be enhanced or altered; that the legislature is competent to assess the income derived from land in permanently settled estates, subject to exemptions provided for by the legislature itself, to income-tax; that the words used in the charging sections of the indian income-tax act, 1922, are very wide and that they must include income from land in permanently settled estates, subject to the said exemptions; that the rule about a subsequent enactment of ..... not said in the direct manner suggested by the assessee in the course of the argument that to the extent to which income from profits of land in permanently settled areas is assessable to income-tax, the permanent settlement is repealed or abrogated or derogated from ; but on looking at the matter purely as a question of construction of the charging sections in the indian income-tax act 1922 taking along with the exemptions, i am of opinion that the legislature has said in the most direct manner possible .....

In Re: Hon'ble Nawab K. Habibulla Bahadur of Dacca

Court : Kolkata

Reported in : AIR1941Cal598

..... no case has been cited to us in which a specific sum, not expressed to be the rent or revenue of land used for agricultural purposes, has been held to be exempt from income-tax as being agricultural income as defined by section 2(1), income-tax act, 1922. ..... 49,500 received by the assessee as his remuneration as mutwalli was agricultural income within the meaning of section 2(1), income-tax act' should be answered in the negative. ..... 500, was shown in the return by mistake and that though the return itself did not indicate it, the amount mentioned was really agricultural income within the meaning of section 2, income-tax act, and as such was not liable to tax. ..... those circumstances, i hold that the remuneration that he received as mutwalli is remuneration for discharging the duties of his office and as such comes within section 3 (2) (viii), income-tax act, 1922, being a receipt arising from the exercise of his vocation whether the fund from which he is paid comes originally from an agricultural source or not. ..... my opinion what the assessee is receiving under the scheme of arrangement is not agricultural income as defined by the income-tax act, but a cash payment as to the source of which the income-tax department is not bound to enquire. ..... from the wakf shall be rupees two thousand five hundred monthly together with a fixed allowance of rupees five hundred monthly for his conveyance, the lighting of his apartments, medical attendance and other personal charges incidental to his position. .....

K. Habibulla Vs. Re.

Court : Kolkata

Reported in : [1941]9ITR292(Cal)

..... 49,500 was shown in the return by mistake and that though the return itself did not indicate it, the amount mentioned was really agricultural income within the meaning of section 2 of the income-tax act and as such was not liable to tax.the assessee stated that the first return was drawn up by his officers and that he being a busy gentleman, had not had time to scrutinise the return before he signed it, and that the return was ..... a commission basis and proportionate to the rents collected, does not alter the essential nature of the relationship.no case has been cited to us in which a specific sum, not expressed to be the rent or revenue of land used for agricultural purposes, has been held to be exempt from income-tax as being agricultural income as defined by section 2(1) of the indian income-tax act, 1922.in the case to which reference has already been made, commissioner ..... 49,500 received by the assessee as his remuneration as mutwalli was agricultural income within the meaning of section 2(1) of the income-tax act' - should be answered in the negative.no order is made as to costs in this matter.panckridge, j. ..... from the wakf shall be rupees two thousand five hundred monthly together with a fixed allowance of rupees five hundred monthly for his conveyance, the lighting of his apartments, medical attendance and other personal charges incidental to his position. .....

In Re: the All-India Spinners' Association

Court : Mumbai

Reported in : (1941)43BOMLR742

..... is a reference made by the commissioner of income-tax raising a question which he was directed to raise by this court under section 66(3) of the indian income-tax act, 1922. ..... question raised by the reference involves consideration of a point of law based on section 4(3)(i) of the indian income-tax act of 1922, read with the proviso at the end of the sub-section. ..... real question for consideration is whether the income assessed by the income-tax authorities is income derived from property held under a trust or other legal obligation, and the words and acts relied upon do not effectively create such trust or other legal obligation within the meaning of the section.16. ..... public and subscriptions from the members of the association, the association buys charkhas and handloorns, and supplies them to the inhabitants of villages within the limits of the various branches of the association free of charge and further buys raw cotton and gives the same to the said persons for the purpose of spinning yarn from such cotton. ..... to assume on reading the constitution that the real, underlying object of the association was to benefit the poor agriculturists in the villages, specially at that time of the year when they are not actively engaged in agricultural operations. ..... it is argued that this scheme is a scheme for poor relief, the idea being to provide work at certain remuneration for poor agriculturists during that season of the year in which they are not engaged in active agricultural employment. .....