Court : Kerala
Reported in : [1970]77ITR610(Ker)
..... 2(a) of the agricultural income-tax act runs as follows : ' ' agricultural income ' means- (1) any rent or revenue derived from land which is used for agricultural purposes; and is either assessed to land revenue in the state or subject to a local rate assessed and collected by officers of the state government as such. (2) any income derived from such land by- (i) agriculture, or (ii) the performance ..... petitioner has entered the land, applied for lease of the land under the rules for lease of the government lands for cardamom cultivation, and, therefore, the income derived from it is not agricultural income. 3. the income-tax officer has said in the order of assessment that the cardamom land in the possession of the petitioner is assessed to kuthakapattom by the assistant settlement officer .....
Tag this Judgment!Court : Kerala
Reported in : 2008(2)KLJ327
..... cases are filed under section 78 of the kerala agricultural income tax act, against the common order of the agril. income tax appellate tribunal for the assessment years 1970-71,1973-74,1974-75 and 1975-76. the only question that arises for consideration is whether the assessee is entitled to ..... to carry forward the loss to the next year by virtue of section 12 of the agrl. income tax act, 1950, the same was not allowed for the reason that for the assessment year 1970-71 the assessee had no positive income, but suffered loss in the agricultural operations in that year also. the position is the same for the subsequent assessment years also ..... be granted only in the alternate year if the assessee makes profit. in order to appreciate the contention, we extract hereunder section 12 of the ait act, 1950 for easy reference:12. carrying forward of loss: where any person sustains loss in agricultural income in any year the loss shall be carried forward to the following year and set off against the .....
Tag this Judgment!Court : Kerala
Reported in : [1974]97ITR190(Ker)
..... sri k.h. parameswara bhat, as the head of a hindu undivided family, furnished returns of his agricultural income for the year 1963-64, under the agricultural income-tax act, 1950, declaring a net income of rs. 278, in response to a notice under section 18(2) of the act, he appearedbefore the agricultural income-tax officer. he, however, did not produce any accounts or other evidence in support of the ..... income returned. the income-tax officer estimated the income of the undivided family at rs. 5,226. since this income was below rs. 6 .....
Tag this Judgment!Court : Kerala
Reported in : [1964]51ITR129(Ker)
..... to this court for decision. they are;'(i) whether the amount realised by the sale of gravelia firewood is a revenue receipt liable to tax under the kerala agricultural income-tax act (ii) whether any surcharge can be levied on the agricultural income-tax payable for the assessment year 1957-58 ?'the gravelia trees were grown and maintained for the sole purpose of providing shade to the tea ..... this is a reference under section 60 (1) of the agricultural income-tax act, 1950, by the kerala agricultural income-tax appellate tribunal, trivandrum. the accounting period with which we are concerned is the year ended december 31, 1956, and the assessment year is the financial year 1957-58.two question ..... the seal of the high court and the signature of the registrar will be forwarded to the appellate tribunal as required by sub-section (6) of section 60 of the agricultural income-tax act, 1950. .....
Tag this Judgment!Court : Kerala
Reported in : [1997]227ITR38(Ker)
..... the meanwhile, on november 5, 1976, the assessee filed returns. on receipt of the assessment order, the assessee filed an application under section 19 of the agricultural income-tax act, 1950, for cancelling the assessment and to pass fresh assessment order on the basis of the returns filed by the assessee.3. the petition filed under section ..... ? (iii) whether, on the facts and in the circumstances of the case, the tribunal is correct in holding that the requirement of section 19 of the agricultural income-tax act has not been established to reopen the assessment ?' 2. the relevant facts are as follows :--for the assessment year 1975-76, returns were not filed by ..... facts and in the circumstances of the case, the original order of assessment ceases to be operative, when an order has been passed under section 35 of the agricultural income-tax act, 1950, in reassessment proceedings ? (ii) whether, on the facts and in the circumstances of the case and in the light of the decision of this court .....
Tag this Judgment!Court : Kerala
Reported in : [1994]207ITR967(Ker)
..... was the president of the society for a term of three years 1979-80 to 1981-82. the tax is sought to be recovered from him because of this connection.the society was assessed to tax under the agricultural income-tax act for the assessment years 1979-80 to 1982-83 by the proceedings, exhibit p-3, dated march 12 ..... , 1985. the amount of tax demanded pursuant thereto was not paid. though the assessment was made in the name ..... he is now faced with proceedings under the revenue recovery act ('r. r. act', for brevity) for realisation of certain amounts due by way of tax under the kerala agricultural income-tax act, 1950, from the third respondent, which is a co-operative society registered under the kerala co-operative societies act, 1969, to which i shall hereinafter refer as 'the .....
Tag this Judgment!Court : Kerala
Reported in : [1996]222ITR662(Ker)
..... . kamat, j.1. this is a revision petition under section 78 of the kerala agricultural income-tax act, 1991, a second revision.2. for the assessment year 1988-89, for which the previous year ended on june 30, 1987, the petitioner as an assessee filed his return showing a net agricultural income of rs. 15,000. it appears that during this accounting year the estate was ..... police protection, legal expenses, road maintenance as not having been proved with the accounts, vouchers or receipts in regard thereto.5. the revision before the commissioner of agricultural income-tax, trivandrum, under section 77 of the act was contested by the petitioner-assessee only with regard to the ground that the estate had been under a slaughter tapping agreement with syed alavi and george .....
Tag this Judgment!Court : Kerala
Reported in : (2005)197CTR(Ker)539; [2005]279ITR278(Ker); 2005(3)KLT943
..... advantageous to quote those provisions here:68.refunds:-(1) if any person satisfies the agricultural income tax officer that the amount of tax paid by him for any assessment year exceeds the ..... the case may be, dates of payment of the tax or penalty to the date on which the refund is granted.there are similar provisions in the kerala statutes also. section 68(4) of the kerala agricultural income tax act, 1991 and section 44(4) of the kerala general sales tax act, 1963, are cases on point. it will be ..... so paid.(2) where, as a result of any order passed in appeal or other proceedings under this act, refund of any amount becomes due to the assessee, the agricultural income tax officer shall, except as otherwise provided in this act, refund the amount to the assessee without his having made any claim in that behalf.(3) if .....
Tag this Judgment!Court : Kerala
Reported in : [1999]240ITR93(Ker)
..... -3-817/81-82 to 10/81-82/23-12-814,368.647c-77/25-3-826/82-83/25-11-8246,963.18total51,331.823. section 23 of the agricultural income-tax act, 1950, deals with the assessment in case of transfer of right in land. the proviso to the said section enables the department to recover the ..... the tax due from the present owners the following amounts are pending to be realised from the petitioners :assessment year ..... on march 9, 1981, fixing a total tax due at rs. 16,027.24 (rs. 4,006.91 on each partner).2. for the assessment year 1976-77, the assessment was made on march 25, 1982, fixing a tax effect of rs. 70,448.18 and it was revised under section 36 of the kerala agricultural income-tax act to rs. 97,536.80. after recovering .....
Tag this Judgment!Court : Kerala
Reported in : (2008)11VST398(Ker)
..... observed as follows:8. we should say that no question of bar of limitation arises in suo motu revision proceedings initiated under section 34 of the agricultural income-tax act. the act does not provide any time-limit within which the proceeding should be initiated. the power is vested in very wide terms. it is trite law that ..... each case. it is to be noted that in the first decision cited above, the order sought to be revised under section 34 of the kerala agricultural income-tax act was passed more than ten years back. even after noticing a of delay of 10 years in passing a suo motu revisional order, this court did ..... relied on the decisions of this court in nelliampathy tea and produce co. ltd. v. commissioner of agricultural income-tax : [1991]190itr227(ker) , teekoy rubbers (india) ltd. v. commissioner of agricultural income-tax : [1996]219itr615(ker) and john v. addl. sales tax officer [2002] 3 klt 431. government pleader on the other hand contended that exhibit p10 order was issued .....
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