Court : Kerala
Reported in : [1998]229ITR740(Ker)
..... or about this time, on march 15, 1981, a partnership deed came into existence on the basis of which a claim under section 27 of the agricultural income-tax act, 1950, was made by the two assessees to treat their assessment proceedings as proceedings of the registered firms with retrospective effect.7. apart from the ..... relevant period in view of the provisions contained in section 27 of the agricultural income-tax act ?' the question of assessment is under the provisions of the agricultural income-tax act, 1950. section 3 is the charging section with reference to each financial year on the total agricultural income of the previous year of every person. section 2(j) tells ..... an instrument of partnership specifying the individual shares of the partners, for registration for the purposes of this act and of any other enactment for the time being in force relating to agricultural income-tax or super-tax. (2) the application shall be made by such person or persons and at such times and shall .....
Tag this Judgment!Court : Kerala
Reported in : [1996]221ITR442(Ker)
..... to reach the conclusion as sought to be contended on behalf of the applicant-assessees. the first appellate authority--the appellate assistant commissioner of agricultural income-tax and sales tax, cannanore, examined the partition deed and found that the assessment by the assessing authority on the basis of the status as an individual is ..... assessment years 1977-78 up to 1983-84.3. even then the question relates to the same factual matrix.4. the question cropped up before the agricultural income-tax officer, kasaragode, when he rejected the returns and finalised the assessment on best judgment procedure. in this process, the contention that the applicant-assessees ..... a joint family by virtue of the hindu joint family (system) abolition act of 1976, and that they are holding the property as tenants-in-common with effect from december 1, 1976.' 7. the travel of this proceeding reveals that the agricultural income-tax officer, i circle, kasaragode, rejected the contention in this context with .....
Tag this Judgment!Court : Kerala
Reported in : AIR1958Ker6
..... for composition for 1955-56 is unreasonable and that it should be struck down on that ground.5. the madras plantations agricultural income-tax act, 1955, came into force on 30-3-1955. the madras plantations agricultural income-tax rules, 1955, were originally framed on 1-9-1955 and published in the fort st. george gazette dated 7-9 ..... which owns a rubber estate with an extent of 55 acres. sub-section (1) of section 65 of the madras plantations agricultural income-tax act, 1955 (omitting the two illustrations) reads:'any person, who derives agricultural income from a plantation not exceeding twentyacres in extent if used for growing tea, or an extent equivalent thereto if used for ..... long after the due date'. (ext. b dated 19-5-1956).3. the petitioner then filed a revision petition before the commissioner of agricultural income-tax under section 34 of the act; but without success :'i have perused the connected records. as this new measure of taxation was introduced in the year 1955-56 the .....
Tag this Judgment!Court : Kerala
Reported in : [1990]184ITR145(Ker)
..... may 29, 1985, that exhibit p-3 notice was sent to the petitioner stating that the petitioner is liable to pay the amount under section 23 of the agricultural income-tax act and directing her to make the payment. exhibit p-3 is followed by recovery proceedings evidenced by exhibits p-4 and p-7.3. it is the petitioner ..... 17, 1979, certifying that shri rajagopal, s/o chokkalinga servai, kuchanoor, is an assessee on the file of the agricultural income-tax and sales tax office and that there is no tax liability against him by way of agricultural income-tax or sales tax for the period up to march 31, 1979. it would appear that the assessment for the year 1978-79 had not ..... notice dated may 29, 1985, issued by the first respondent to the petitioner stating that an amount of rs. 13,299 will be recovered from her being the agricultural income-tax arrears due from one rajagopal, the third respondent. exhibit p-4 is a notice of attachment of immovable property issued to the petitioner and exhibit p-7 is .....
Tag this Judgment!Court : Kerala
Reported in : [1970]77ITR237(Ker)
..... in the land in favour of the petitioner. the only question is whether the incomethus derived by the petitioner is agricultural income or non-agricultural income. it is not disputed that, if it is not agricultural income, it would be assessable to the central income-tax. section 2(1) of the income-tax act, 1961, defines agricultural income as follows : ''agricultural income' means-(a) any rent or revenue derived from land which is used for ..... by the petitioner by slaughter-tapping of rubber trees purchased by him from planters is non-agricultural income and that the assessment of that income under the indian income-tax act by the first respondent was legal and proper. i also direct the second respondent to recompute the agricultural income-tax payable by the petitioner for the assessment years 1961-62 to 1966-67 (both inclusive) after excluding the .....
Tag this Judgment!Court : Kerala
Reported in : [2005]145TAXMAN358(Ker)
..... in view of the circular as noticed above, a direction was given to the assessing authority to verify whether the petitioners had paid agricultural income-tax in respect of the entire income pursuant to the assessment order passed under the agricultural income tax act and if the petitioner had paid the entire amount, no further action is called for against the petitioners. even in such cases, it was ..... , as the case may be.in such circumstances, the interim order passed by this court is made absolute and there will be no further proceedings either under the agricultural income tax act or under the central sales-tax act, as regards the assessees concerned in these two original petitions. the proceedings under section 143(3) will stand closed and no further recovery be made as the .....
Tag this Judgment!Court : Kerala
Reported in : [1994]205ITR364(Ker)
k.s. paripoornan, j.1. at the instance of an assessee to agricultural income-tax, the kerala agricultural income-tax appellate tribunal, additional bench, kottayam, in exercise of the powers vested in it under section 60 of the act, has referred the following question of law for the decision of this court :'whether, on the facts and in the circumstances of the case, the tribunal ..... planting. the expenditure is revenue in nature and will be allowed in full.'3. aggrieved by the aforesaid decision, the revenue carried the matter in appeal before the agricultural income-tax appellate tribunal. the appellate tribunal held that the assessee obtained extensive area of land on lease arrangement for effecting rubber plantation and the minimum period of lease in these ..... and against the revenue.10. a copy of this judgment, under the seal of this court and the signature of the registrar, shall be forwarded to the agricultural income-tax appellate tribunal, additional bench, kottayam, forthwith.
Tag this Judgment!Court : Kerala
Reported in : [1979]117ITR371(Ker)
..... the paddy measured out to the government as levy, the actual amount received by the appellant from government as price will be calculated.'5. the commissioner of agricultural income-tax, kerala, made reference applications nos. 9 to 12/73 requiring the tribunal to refer to this court certain questions of law which are said to arise ..... if dealings with racketeers or other anti-social elements in black market are to rule the price of paddy procured for equitable distribution, the object of the act and the levy order--'for, securing availability at fair prices'--is certain to be defeated. they cannot afford a standard for governmental action or judicial considerations.' ..... rate higher than that fixed in the kerala paddy (maximum prices) order. paddy is an essential commodity and the various orders promulgated under the essential commodities act regulate the price of the foodgrains. the kerala paddy (maximum prices) order fixes the maximum price beyond which it is unlawful to sell paddy or buy .....
Tag this Judgment!Court : Kerala
Reported in : [1992]195ITR588(Ker)
..... referred to this court in the affirmative--against the revenue and in favour of the assessee. we hold that the provisos apply only to section 10(1)(e) of the agricultural income-tax act.9. the reference is answered accordingly.10. a copy of this judgment, under the seal of this court and the signature of the registrar, shall be forwarded to the kerala ..... . at this juncture, we should state that section 10 is seen printed in different ways in private publications. the agricultural income-tax act, 1950, by m/s. n. sugathan & s. soman (1985.publication) has mentioned two provisos after sub-section 10(1)(f) of the act. the agricultural income-tax act, 1950, by shri p. k. suresh (1978 edition) mentions the two provisos immediately after sub-section 10(1 .....
Tag this Judgment!Court : Kerala
Reported in : (1981)22CTR(Ker)99; [1981]129ITR197(Ker)
..... called 'the tribunal'), under section 60(1) of the kerala agrl. i.t. act (for short 'the act') as arising out of the common order passed by it in three connected appeals--aita nos. 218 to 220 of 1975--relating to the assessment of agricultural income-tax made against the respondent-assessee for the years 1970-71, 1971-72 and 1972- ..... 73 :' 1. whether, on the facts and in the circumstances of the case, the tribunal is justified in holding that section 9(2) of the agrl. income-tax act is applicable to the facts of the ..... tribunal at the instance of the assessee.3. section 9(2)(a)(iv) of the act lays down that in computing the total agricultural income of any individual for the purpose of assessment there shall be included so much of the agricultural income of a minor child of such individual as arises directly or indirectly from assets transferred directly .....
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