Court : Kerala
Reported in : (2007)212CTR(Ker)231
..... not exceed three hectares.section 3 is the charging section. it seeks to levy charge of agricultural income-tax at the rate or rates specified in the schedule to the act for each assessment year, subject to the provisions of the act on the total agricultural income of the previous year of every person. the charging section provides for the character of the imposition known by its ..... be useful to extract the charging provisions as well as the machinery provisions under the act. section 3 of the act is the charging provision under the act. the said section is as under:3. charge of agricultural income-tax: (1) tax at the rate or rates specified in the schedule to this act shall be charged for each assessment year in accordance with and subject to the .....
Tag this Judgment!Court : Kerala
Reported in : [1985]155ITR516(Ker)
..... clauses (a) and (b) of sub-section (3) of section 4 of the kerala agrl. i.t. act, 1950. 2. at the instance of the assessee, the tribunal ..... the trust properties scheduled in the trust deed no. 626/1969 in the sub-registry office, nileswar, in the other income of the petitioner for assessing him to agricultural income-tax ?' 3. it appears to be the common case that there was a transfer of right, title and interest from the assessee to his wife in ..... document no. 626/1969--annex. c). the assessee's contention that, being a property held under trust, the income arising therefrom was not liable to be so added was rejected. his appeals to the aac as well as to the agricultural income-tax appellate tribunal, addl. bench, kozhikode, were unsuccessful. the tribunal held that the trust in question was hit by .....
Tag this Judgment!Court : Kerala
Reported in : [1969]72ITR724(Ker)
isaac, j.1. this is a reference made by the kerala agricultural income-tax appellate tribunal under section 60(3) of the agricultural income-tax act, 1950, as directed by this court on the application of the assessee. the question referred is :'whether, on the facts and in the circumstances ..... of the case, the imposition of a penalty of rs. 1,000 for default in the payment of the tax assessed for the year 1961-62 as per the assessment order of the agricultural income-tax ..... officer dated january 21, 1965, which was act aside in appeal by the appellate assistant commissioner can be sustained ?'2. the assessee was assessed to agricultural income-tax for the year 1961-62 by the agricultural income-tax officer as per his order dated january 22, 1965. he .....
Tag this Judgment!Court : Kerala
Reported in : [1971]81ITR230(Ker)
..... nature which does not enure for the benefit of the public can be a charitable purpose for the purpose of section 4(b) of the agricultural income-tax act ?(4) whether the provision for charitable purposes in clause 8 of the trust deed makes the separate and independent provision in clause 9 of the ..... religious or charitable purposes ?the provisions of the agricultural income-tax act of 1950 with which we are concerned is section 4(b), which gives exemption from tax to :'any agricultural income derived from property held under trust or other legal obligation wholly for religious or charitable purposes, and ..... be a charitable purpose for the purpose of section 4(b) of the agricultural income-tax act ?(6) whether the dominant purpose of the trust deed is charitable ?(7) whether the income for the augmentation of the trust properties in question is exempt from tax ?(8) whether the properties in question are held under trust wholly for .....
Tag this Judgment!Court : Kerala
Reported in : [1998]230ITR449(Ker)
..... (hereinafter referred to as 'the act'), on the files of the inspecting assistant commissioner of agricultural income-tax, trichur. the petitioner executed an agreement dated july 25, 1974, in favour of a purchaser to sell 13,600 old and uneconomic ..... the agricultural income-tax appellate tribunal, additional bench, palakkad, dated september 9, 1991. the assessment years involved are 1975-76, 1976-77 and 1977-78.2. the petitioner is a company incorporated under the companies act, 1956, and is carrying on business of growing and planting rubber in its estate known as 'vaniampara rubber estate'. the petitioner was an assessee under the kerala agricultural income-tax act, 1950 .....
Tag this Judgment!Court : Kerala
Reported in : [1990]184ITR561(Ker)
..... capricious or vindictiveheld:as per the charging provision under s. 3 of the agricultural it act, tax is charged for each financial year on the total agricultural income of the previous year of the assessee. in the present case, the estimate of agricultural income from tea for the purpose of assessment is not of the income during the previous year, but the taxable turnover on sal of tea during ..... assessment are vitiated by these errors apparent on the face of the record. agricultural income taxassessment--jurisdiction of agrl. ito--levying tax on that portion of income from sale of tea which, as per r. 8 of it rules, is to be treated as income under it actheld:levy of tax by the state under the agrl. it act can relate only to sixty per cent of the .....
Tag this Judgment!Court : Kerala
Reported in : [1999]237ITR325(Ker)
..... bar of limitation it is stated that exhibit p-7 notice is well within the time provided under section 35 of the agricultural income-tax act, 1950, and under section 41 of the kerala agricultural income-tax act, 1991.4. learned counsel appearing for the petitioner submitted that exhibit p-9 assessment order is null and void. he ..... . he also submitted that the petitioner has got an effective alternate remedy by way of an appeal as provided under section 72 of the kerala agricultural income-tax act, 1991, and that the petitioner has approached this court without availing of the said remedy.6. i shall first dispose of the contention taken ..... power to reopen an assessment when it is satisfied that the agricultural income chargeable has escaped assessment in any financial year for any reason by virtue of the provisions of section 35 of the agricultural income-tax act, 1950, and section 41 of the kerala agricultural income-tax act, 1991. the government pleader submitted that reassessment in the case .....
Tag this Judgment!Court : Kerala
Reported in : [1999]240ITR313(Ker)
..... tribunal, who, while setting aside the assessment, held that the words 'tenants-in-common' could be construed only as an association of persons under the agricultural income-tax act. this is how the tribunal held that the assessment should be made as an association of persons. the learned single judge then held as follows (page 52): '. . . the word 'person' ..... important and interesting question for consideration whether the benefit of compounding under section 13(1) of the kerala agricultural income-tax act, 1991 (briefly, 'the act'), can be. availed of by tenants-in-common.2. sub-section (9b) of section 13 of the act, which was inserted by act 19 of 1994 with effect from april 1, 1994, is as under :'(9b) notwithstanding anything contained in sub .....
Tag this Judgment!Court : Kerala
Reported in : [1998]234ITR143(Ker)
..... the trustees of a family trust known as the 'o. thomas children's benefit trust'. the assessment orders passed under section 35 of the agricultural income-tax act, 1950 (for short 'the act'), are challenged in these writ petitions. exhibit p-l in both the cases is the assessment order passed in respect of the years 1981-82 ..... and 1982-83 in exercise of power under section 35 of the act by the agricultural income-tax officer, aluva. exhibit p-2 is the order passed in revision petitions filed by the petitioners. the commissioner of agricultural income-tax as per exhibit p-2 order set aside the assessments for the years 1981-82 ..... may proceed to assess or reassess such income under the provisions of the act. section 17(2) is as follows :'(2) in the case of any person whose total agricultural income is, in the opinion of the agricultural income-tax officer, of such amount as to render such person liable to payment of agricultural income-tax for any financial year, he may serve .....
Tag this Judgment!Court : Kerala
Reported in : [1998]232ITR599(Ker)
..... the writ petitioner is an assessee to the agricultural income-tax act on the file of the inspecting assistant commissioner, agricultural income-tax and sales tax, ernakulam. for the assessment years 1982-83 and 1983-84, the assessee filed revised returns on july 28, 1987, and may ..... mohammed, j. 1. the main question involved in these cases is whether the levy of penalty under section 17a(3) of the kerala agricultural income-tax act, 1950 (for short 'the act'), is automatic or it is subject to the discretionary power of the officer levying penalty.2. the facts of the case are summarised hereunder : ..... person liable to furnish a return under section 17 or section 35 of the act. such person shall pay before furnishing the return the amount of tax on the total agricultural income admitted in the return and proof of payment of such tax shall be produced along with the return. failure to comply with this requirement .....
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