Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 36 income escaping assessment Page 100 of about 31,044 results (0.566 seconds)

State of Kerala and Others Vs. J. Padmavathy AmmA.

Court : Kerala

Reported in : [1990]185ITR176(Ker)

..... march 21, 1972. the petitioner in the original petition is the widow of subramanya bhat. ganapathy bhat was an assessee under the kerala agriculture income-tax act, 1950. he was assessed to pay agricultural income-tax for the period up to 1972-73. he committed default. it is for the said amounts due that exhibit p-1 notice was sent ..... has come up in appeal.we heard counsel for the appellant, the learned government pleader. admittedly, ganapathy bhat who is an assessee under the agricultural income-tax act is liable to pay arrears of tax. the properties assigned to subramanya bhat, the transferee, can be proceeded against only if the conditions necessary therefor are satisfied, as enjoined in the ..... on the transferor cannot be recovered from him. this is a condition precedent to invoke the proviso to section 23 of the agricultural income-tax act. in the absence of such requisite, recovery proceedings against properties purchased by subramanya bhat and still in the hands of his widow, the .....

Sardar Amar Singh and ors. Vs. the State of Rajasthan and ors.

Court : Rajasthan

Reported in : 1970WLN178

..... writ application has been filed by sardar amar singh and 12 others under article 226 of the constitution praying that the assessment orders passed against the petitioners under the rajasthan agricultural income-tax act for the years 1964-55.1955-56, 1956-57, 1957-58, 1958-59 and 1959-60 marked exs. 2 to 7 be quashed and by issuing a writ of certiorari ..... to dispose of the 6 revision applications filed by the petitioners before the said officer in accordance with the law.2. the agricultural income-tax officer assessed the petitioners under the provisions of the rajasthan agricultural income tax act, 1953 (hereinafter to be referred as the act) for the assessment years 1954 55 to 1959-60. the petitioners did not prefer any appeal against the said assessment orders .....

K.M.S. Subbiah Chettiar and Bros. (Firm) Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1983]142ITR16(Mad)

..... case arises under the tamil nadu agricultural income-tax act, 1955 (referred to as 'the act' in this judgment). there was originally a partnership firm styled k.m.s. mallayan chettiar and brothers in theni. the firm consisted of seven partners. mallayan chettiar died on july ..... for registration for a purpose of this act and of any other for the time being in force relating to agricultural income-tax. (2) the application shall be made by such person and at such times and shall contain such particulars and shall be in such ..... of the firm that the show-cause notice had not been served on the firm. 5. section 27 of the act deals with the procedure in registration of the firms. it reads thus : '27. (1) application may be made to the agriculture income-tax officer on behalf of any firm, constituted under an instrument of partnership specifying the individual shares of the partners, .....

State of Tamil Nadu Vs. P. Ganesa Odyar

Court : Chennai

Reported in : 1997(3)CTC433; [1997]227ITR544(Mad)

..... tribunal in the case of the same assessee in the earlier assessment years. it was further submitted that the provisions of section 9(2) of the tamil nadu agricultural income-tax act, 1955 shall not be applicable to the facts of this case. according to the assessee, the lands in the name of the grandmother was a separate unit ..... and children, can by a settlement create a right in favour of his daughters so as to exclude the properties covered by such a settlement deed from the agricultural income-tax ?' 2. the abovesaid question arose from the following facts. one muthusamy odayar of pillarnathan village was the grandfather of the assessee. the assessee's father was one ..... undivided family. there need not be more than one male member to to form a hindu undivided family as a taxable entity under the income-tax act. the expression 'hindu undivided family' in the income-tax act is used in the sense in which a hindu joint family is understood under the personal law of the hindus. under the hindu .....

S.C. Prashar Vs. Vasantsen Dwarkadas

Court : Mumbai

Reported in : [1956]29ITR857(Bom)

..... act was ultra vires if the gist of the wrongful act complained of was that it subjected the plaintiff to harassment and trouble by ..... of east bengal. it was pointed out that in raleigh's case the main and relevant claim was repayment of the tax alleged to have been wrongfully levied under colour of an ultra vires provision under the income-tax act and that the position was quite section 24(2) of the bengal agricultural income-tax act, 1944, was entitled to file a suit for a declaration that the .....

The Deputy Commissioner of Agricultural Income-tax and Sales Tax (Law) ...

Court : Kerala

Reported in : [1976]38STC198(Ker)

..... factory ltd. 1974 k.l.t. 12, and deputy commissioner of agricultural income-tax and sales tax {law) v. chandra corporation 1976 k.l.t. 22). there is no evidence to suggest that the ..... in statutes like the sales tax acts, resort should be had not to the scientific or the technical meaning of such terms but to their popular meaning or the meaning attached to them by those dealing in them, that is to say, to their commercial sense'. (see also deputy commissioner of agricultural income-tax and sales tax v. kerala premo pipe ..... are the batteries spare parts or accessories of radios and transistors so as to fall under item 12 of the first schedule of the kerala general sales tax act, 1963 are the arc carbon parts or accessories required for use with cinematographic equipments so as to fall under item 14 of the said schedule according to .....

Bismillah Trading Co. Vs. Intelligence Officer, Squad No. Ii, Agricult ...

Court : Kerala

Reported in : [2001]248ITR292(Ker)

..... section 45a(5) of the kerala general sales tax act (imposition of penalty by officers and authorities).2. in the instant case, a notice under section 45a, dated may 5, 1998, was issued by the successor-in-office of the intelligence officer, squad no. ii, agricultural income-tax and sales tax, kasaragod, proposing to impose a penalty under section ..... error and dismissed the appeal.21. in our anxiety to see the correct legal position in regard to the corresponding provision under section 263 of the income-tax act we also glanced through the digest and certain rulings by the supreme court and other high courts in so far as the meaning given to the words ..... is erroneous in so far as it is prejudicial to the interests of the revenue and, therefore, the assumption of jurisdiction by the commissioner of income-tax under section 263 of the income-tax act was legal, valid and justified. the division bench, therefore, answered question no. 1 referred to it in the affirmative, against the assessee and .....

M/s. Kendanamane Estate Vs. The State of Karnataka, Represented by its ...

Court : Karnataka

..... no.205/2010 on the file of karnataka appellate tribunal, dismissing the appeal filed under section 32 of karnataka agricultural income-tax act 1957.) 1. the matter arises under the provisions of the karnataka agricultural income tax act, 1957 (the 'act' for short). 2. the assessee is a coffee planter. for the assessment year 2007-08, the petitioner/ ..... firm filed the return declaring coffee income of rs.6,33,376/-. in turn, the assessing officer examined the yield of coffee ..... appearing for the appellant would contend that the assessee had maintained eb-2 register which is in conformity with rule 9-a(iv) of the karnataka agricultural income tax rules, 1957 ('rules' for short) to maintain the yield account. the authorities below and the tribunal out rightly rejected the eb-2 register without .....

The Twyford Tea Co. Ltd. and anr. Vs. the State of Kerala and anr.

Court : Supreme Court of India

Reported in : AIR1970SC1133; 1970(0)KLT181(SC); (1970)1SCC189; [1970]3SCR383

..... discrimination, a person must establish conclusively that persons equally circumstanced have been treated unequally and vice versa. however, in khandige sham bhat and others v. the agricultural income tax officer, at page 817 it was observed "if there is equality and uniformity within each group, the law will not be condemned as discriminative though due ..... the particular use to which the land is put and not on the basis of its productivity or income, actual or potential. this is so, although it is a tax in addition to the basic or land tax levied under the kerala land tax act, xiii of 1961, (1) [1963] 3 s.c.r. 809, 817, (2) [1961 ..... of its directors under art. 32 of the constitution seeking appropriate writ, order or direction to declare the kerala plantation (additional tax) act, 1960 (act xvii of 1960) and the kerala plantation (additional tax) amendment act, 1967 (act xix of 1967) unconstitutional and void. in addition the petitioners ask that the notices annexures b, c and d demanding .....

Goruk Mal Vs. Himachal Pradesh Government

Court : Delhi

Reported in : 5(1969)DLT191

..... the entire territory of the state, but no alteration was made in the territorial operation of bhopal act ix of 1953. the net effect of all this was that in the constituent regions the bhopal state agricultural income-tax act 1953, continued in force while in the remaining territory of the state of madhya pradesh there was ..... no law providing for levy of tax on agicultural income. this law was attacked as vocative of article 14 of the constitution.the argument ..... is infringement of article 14 of the constitution is advanced on the sole ground that in the reorgainsed state of madhya pradesh formed under the states reorganisation act. 1956. agricultural income-tax is levied within the territory of the former state of bhopal and nto in the rest of the territories of madhya pradesh. prima faice, a .....