Court : Chennai
Reported in : [1973]92ITR168(Mad)
..... the assessee is also a central income-tax assessee, that the central income-tax authorities have determined the agricultural income from tea, that rule 7 of the madras agricultural income-tax rules enjoins that the portion of the income worked out under the indian income-tax act and left unassessed as being agricultural shall be assessed under the agricultural income-tax act, that, therefore, the agricultural income-tax officer cannot make a fresh computation of the agricultural income from tea except when he .....
Tag this Judgment!Court : Chennai
Reported in : [2000]243ITR702(Mad)
..... , mgr district. they cultivate cas-uarina in the said land and they are duly assessed under the tamil nadu agricultural income-tax act, 1955, (hereinafter called 'the act'). the said land falls within the definition of section 2(vv)(xii)(b) of the act and therefore the said lands were rightly treated as ordinary acres and were duly categorised under the ratio 3 : ..... acres has been categorised under the ratio 3 : 1 as against 1 : 1 as per the provisions of section 2(vv)(xii) of the tamil nadu agricultural income-tax act. thus there is an escapement of 46.64 standard acres. in order to bring the escaped extent of assessment and to levy additional ..... can be said to be a valuable tree. further, according to the petitioners, the respondents failed to see that in their own rule 7a of the tamil nadu agricultural income-tax rules, 1955, the casuarina is classified as fuel plantation. according to the petitioner, the first respondent failed to see that the second respondent has not served notice on .....
Tag this Judgment!Court : Chennai
Reported in : (1980)16CTR(Mad)243; [1982]133ITR184(Mad)
..... himself had applied for compounding on the basis that there was a liability to the agricultural income-tax and that the assessee cannot be now heard to say that there was no liability under ..... the act.12. two questions arise for our consideration.(1) whether the lands can be treated as agricultural lands and (2) whether the assessee can be permitted to ..... and that the lands under consideration were not even agricultural lands so as to come within the scope of the agrl. i.t. act.11. learned govt. pleader contended that the lands were dry lands, that they were subjected to dry assessment and that, consequently, the agrl. income-tax act would apply. he pointed put that the assessee .....
Tag this Judgment!Court : Chennai
Reported in : [2000]242ITR344(Mad)
..... ]133itr184(mad) , wherein this court has held that as there are no agricultural operations on the land, there is no question of agricultural income and, consequently, there is no liability of income-tax under the act.5. when coming to the provisions of the tamil nadu agricultural income-tax act 'agricultural income' is defined under section 2(a). according to section 2(a), 'agricultural income' means any rent or revenue derived from land ; any ..... s. no. 351, village in the year 1981. it is stated that the second respondent passed the revised orders under section 65a(3) of the tamil nadu agricultural income-tax act, 1955 (hereinafter referred to as 'the act'), by his proceedings gir. no. 31/r/upm/1981-82, dated september 14, 1987, for the assessment years of 1981-82 to 1986-87 bringing the above .....
Tag this Judgment!Court : Chennai
Reported in : [1992]196ITR891(Mad)
..... in question. in response to the notice issued by the assessing authority under section 17(2) of the tamilnadu agricultural income-tax act, 1955 (hereinafter referred to as 'the act'), the account of the petitioner appeared before the agricultural income-tax officer-i, and produced the accounts. the agricultural income-tax officer-i stated that the accountant of the petitioner deposed about the factum of the sale under the agreement with ..... of the rubber latex should not be treated as agricultural income for the purpose of determination of the total income liable for agricultural income-tax. in that case, that high court held that the income realised from rubber latex, while granting licence to the said messrs. kanthimathi plantation, would constitute agricultural income and would be liable for assessment under the agricultural income-tax act, 1955. 9. in the face of the rival contentions .....
Tag this Judgment!Court : Chennai
Reported in : 1999(1)CTC166; [2000]245ITR281(Mad)
..... well as the learned special government pleader for respondents.5. mr.g. rajagopalan, learned counsel for the petitioner has raised the following contentions:(i) section 23 of the tamil nadu agricultural income-tax act, 1955 would not apply to court auction purchases. (ii) as per section 73 of the code of civil procedure, government gets priority than the other creditors, accordingly the respondents ought ..... .r.v. and company are not the bonu fide purchasers for value and without notice. (ii) as per section 23 of the tamil nadu agricultural income-tax act, the respondents are entitled to proceed against the transferee with regard to tax arrears.7. i have carefully considered the rival submissions.8. there is no dispute that the firm by name v.r.v. and company .....
Tag this Judgment!Court : Chennai
Reported in : [1988]170ITR229(Mad)
..... object of subjecting agricultural income derived by a charitable and religious trust to tax, and all the more so, when the very purpose of the act, namely, the tamil nadu agricultural income-tax act, is to levy tax on agricultural income. therefore, if section 10 of the indian income-tax act alone got incorporated, the agricultural income held by a ..... exemption under the tamil nadu agricultural income-tax act from the government of tamil nadu, and that there is no provision in the tamil nadu agricultural income-tax act enabling the agricultural income-tax officer to grant exemption in the case of the assessees who are enjoying exemption under the income-tax act. it is this aspect which ..... to grant exemption, especially, when the exemption under section 4(b) is given under the tamil nadu agricultural income-tax act, 1955, which is tagged on to the provisions of the indian income-tax act. the observations made in paragraph 7 by the tribunal, under revision, according to learned counsel for .....
Tag this Judgment!Court : Chennai
Reported in : [1992]196ITR219(Mad)
..... by some of the partners of the firm, tuttapullam estate, respectively, under section 54(1) of the tamil nadu agricultural income-tax act, 1955 (hereinafter referred to as 'the act'), against the common order of the commissioner of agricultural income-tax, madras-5, dated june 17, 1988. for the assessment year 1984-85, on applications filed by the petitioners ..... which would be payable by the firm and the partners individually, if the firm were assessed as an unregistered firm. section 65 of the act provides for composition of agricultural income-tax liability and sub-section (3) thereof would be relevant. thereunder, no registered firm, shall be entitled to apply for permission to compound ..... of section 31 and, therefore, the order was not appealable. it is thus obvious that the provision under section 65 of the act for composition of agricultural income-tax liability is not in the nature of proceedings for assessment, but only a concession in the nature of a commutation based on a graduated .....
Tag this Judgment!Court : Chennai
Reported in : [1993]201ITR412(Mad)
..... 91) : 'these rules were in existence in 1950 when the constitution incorporated the definition of 'agricultural income' from the income-tax act by reference. the definition of the term was bound up with the rules... the provisions of the income-tax act and the rules made thereunder will control the provisions of the agricultural income-tax act enacted by a state legislature.' 10. further the decision in tata tea ltd. v. state ..... : 'according to the definition given in the agricultural income-tax act, agricultural income means any rent or revenue derived from the land. the land is an agricultural land assessed to land revenue and any rent or revenue which is derived from the land is liable for assessment under the agricultural income-tax act. the income from the coconut and casuarina trees were calculated by the agricultural income-tax officer after spot inspection and taking into .....
Tag this Judgment!Court : Chennai
Reported in : [1991]191ITR397(Mad)
..... also. the assessees were the owner of tea estates. they had planted grevelia trees and derived income by the sale of such trees as firewood. they had been subjected to tax under the kerala agricultural income-tax act, wherein a similar definition of agricultural income is found. the supreme court said (at p. 275) : 'there is no controversy ..... court against the order of the tamil nadu agricultural income-tax appellate tribunal holding, inter alia, that (i) the income received by way of sales of barks of wattle trees can only be treated as agricultural income falling under the scope of section 2(a) of the tamil nadu agricultural income-tax act and (ii) sales of cut trees (loosely ..... termed as firewood) will also attract tax under the said act. 2. the cases relate to the assessment years 1973-74, .....
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