Court : Kerala
Reported in : [1998]231ITR693(Ker)
..... . usha, j.1. the above original petitions are filed by an assessee under sections 60(2) and 60(3) of the agricultural income-tax act, 1950, for orders directing the commissioner, agricultural income-tax, thiruvananthapuram, to refer questions of law extracted in the petition for opinion of this court. the common issue arising in these petitions is ..... have come up for our consideration on such reference.2. the petitioners are the legal representatives of the late koloor nanjappa, an assessee, under the agricultural income-tax act, 1950. the relevant assessment years are 1983-84, 1986-87 and 1987-88. the assessee filed returns claiming the status of tenants-in-common along ..... the light of the observations contained in the order passed by the commissioner.3. application filed by the assessee under section 60(2) of the agricultural income-tax act, 1950, seeking reference of certain questions of law for the opinion of this court was rejected by the commissioner. the original petitions are filed .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC572; [1963]48ITR102(SC); [1963]Supp(1)SCR836
..... managing rubber and tea estates situate in kerala state. the company was assessed to agricultural income-tax under the agricultural income-tax act 1950 (originally the travancore-cochin agricultural income-tax act xxii of 1950, amended as the agricultural income-tax act, 1950 by act viii of 1957 of the kerala legislature), hereinafter called the agricultural income-tax act, with respect to its income derived from its rubber plantations in the accounting years 1950, 1951 and 1952, corresponding ..... relating to indian income-tax.' the definition in the income-tax act is incorporated by reference in the constitution and serves to demarcate the bounds of 'agricultural income'. the relevant portion of the definition of 'agricultural income' in the agricultural income-tax act is also in the same terms as the corresponding definition of 'agricultural income' in the indian income-tax act, 1922. section 5(j) of the agricultural income-tax act provides that the agricultural income of a person .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC1104; [1979]118ITR50(SC); (1979)3SCC96; [1979]3SCR419; 1979(11)LC454(SC)
..... only plea in the earlier writ petition before the high court was that the lands did not satisfy the requirements of the provisions of the u.p. agricultural income tax act in that they were not assessed to land revenue in the united provinces nor were they subject to local rate or cess. this plea was accepted but ..... cannot be taken against the two partners, namely the two companies, without proceeding against the firm. in support of this contention section 18 of the u.p. agricultural income tax act was strongly relied on. section 18 confers the power to assess individual members of certain firms, associations and companies. sub-section (1) of section 18 enables the ..... before us.6. the main contention that has been raised before us by the appellants is that there being no express prohibition under the u.p. agricultural income tax act an assessment can be validly and legally made on the individual partners, in the present case the two companies, without proceeding against the firm. it was pleaded .....
Tag this Judgment!Court : Kerala
Reported in : [1969]72ITR664(Ker)
..... of section 25a of the indian income-tax act, 1922. but section 29 of the agricultural income-tax act, 1950, before its amendment by act 12 of 1964, contained substantially the same terms as section 25a of the indian income-tax act, 1922. the result of the amendment of section 29 of the agricultural income-tax act by act 12 of 1964 is that a ..... in the madras state became part of the state of kerala as and from november 1, 1956. the travancore-cochin agricultural income-tax (amendment) act, 1957 (act 8 of 1957), amended the travancore-cochin agricultural income-tax act, 1950, and extended the same to the whole of the kerala state including the malabar area with effect from april ..... aggrieved by any subsequent action of the department.' 7. again the department issued a notice dated february 9, 1960, under section 35 of the agricultural income-tax act, 1950, proposing to assess the petitioner in the status of hindu undivided family for the assessment year 1959-60. the notice was quashed in o .....
Tag this Judgment!Court : Kerala
Reported in : [1997]225ITR890(Ker)
..... with the fact of vesting afford us the necessary situation.18. in fact, the statutory provision of section 8 of the agricultural income-tax act, 1950, in the matter of consideration of levy and recovery of agricultural income-tax was the subject of consideration of this court in girigamma v. agrl ito [1963] klt 266. this was in ..... before us mainly with regard to the legal situation as to which of the two provisions-section 8(1)(a) or section 8(2)(a) of the agricultural income-tax act, 1950, would govern the situation.14. it would be necessary to reproduce the two statutory provisions separately. they are as follows :'8. liability of court ..... the assessment year 1983-84, the assessee, mr. sathrughnan pillai, a trustee of the trust named 'sree vardhana trust', was assessed under the provisions of the kerala agricultural income-tax act, 1950, and in connection therewith, the following two questions expect our answer :'(1) whether, on the facts and in the circumstances of the case, the tribunal .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1271; [1966]60ITR213(SC); [1966]2SCR402
..... be determined. 7. section 2(1) of the orissa agricultural income-tax act, 1947, defines 'agricultural income'. section 3 defines the incidence of tax on agricultural income. by section 5 it was provided at the material time that agricultural income-tax shall be payable by every person whose total agricultural income of the previous year exceeds five thousand rupees. by section 10 ..... conclusion is inevitable that an undivided family consisting of sons of the deceased brothers, for the purpose of taxation under the orissa agricultural income-tax act, would be regarded as one consisting of 'brothers only'. 11. the appeals, therefore, fail and are dismissed. there will be no order ..... facts and circumstances of the case the tribunal is right in holding that income from milk derived from milch cows maintained by the opposite party is not agricultural income so as to be assessed to income-tax under the agricultural income-tax act, 1947 (2) whether in the facts and circumstances of the case .....
Tag this Judgment!Court : Kerala
Reported in : [1970]77ITR489(Ker)
..... . on the first of the questions, the relevant statutory provision is section 4 of the agricultural income-tax act, which reads: '4. total agricultural income.--subject to the provisions of this act, the total agricultural income of any previous year of any person comprises all agricultural income derived from the land situated within the state and received by him within or without the ..... does not enure for the benefit of the public does not qualify for the exemption. such a clear provision is absent in section 4 of the agricultural income-tax act. by the explanation to the said section the requirement of general public utility is postulated only with reference to a charitable, but not a religious, ..... , that the wakf in question is not for wholly religious or charitable purpose and is not entitled to exemption under section 4(3) of the agricultural income-tax act, 1950. the tribunal recorded that for the years in question the accounts did not show that a sum of one anna in the rupee had been .....
Tag this Judgment!Court : Kerala
Reported in : [1998]230ITR258(Ker)
..... escaped assessment for any financial year, or has been assessed at too low a rate, the agricultural income-tax officer may, . . . serve on the person liable to pay agricultural income-tax on such agricultural income ..... agricultural income-tax act, 1938. the terms of the above section are in pari materia with section 35 of the agricultural income-tax act, 1950. the relevant portion of section 26 of the bihar act reads as follows (page 390) :'if for any reason any agricultural income chargeable to agricultural income-tax has ..... there was no sufficient information gathered by the assessing authority, after completing the assessment under section 35 of the kerala agricultural income-tax act, 1950. the above view is under challenge at the instance of the revenue in this reference case.4. we heard .....
Tag this Judgment!Court : Kerala
Reported in : [1986]160ITR339(Ker)
..... the assessee that the expenditure incurred for levelling the football ground was an allowable expenditure in terms of section 5(j) of the kerala agricultural income-tax act, 1950.4. referring to section 37(1) of the income-tax act, 1961, the bombay high court held (at p. 747):'if land has been levelled and could be used as a playground like any ..... allowing the expenses of rs. 3,035.31 relating to cash in transit insurance and cash in safe insurance as items deductible under section 5(j) of the kerala agricultural income-tax act, 1950 ?' 2. question no. 2 which has been referred at the instance of the revenue has, in the light of the decision in i.t.r. no ..... by the assessee as being incidental to the activities of the assessee company.'5. section 37(1) of the income-tax act, 1961, which was considered in the bombay case is much wider in scope than section 5(j) of the kerala agricultural income-tax act, 1950. section 5(j) reads:'5. (j) any expenditure (not being in the nature of capital .....
Tag this Judgment!Court : Kerala
Reported in : (1998)144CTR(Ker)259; [1999]235ITR401(Ker)
..... of the amount paid in respect of the yielding land.5. notice dated november 17, 1988, was issued by the deputy commissioner of agricultural income-tax invoking his power under section 34 of the agricultural income-tax act proposing to cancel the assessments for the years 1978-79 and 1979-80 for two reasons : (1) at the time of final assessment ..... appeal, revision, assessment or refund as the case may be. this in general is the scheme of assessment and appeals and revisions therefrom under the kerala agricultural income-tax act, 1950.12. the first contention raised by the assessee is that once an assessment order was the subject matter of an appeal under section 31 before the ..... . in oommen v. commr. of agrl. i. t. [1963] klj 211 also this court had considered a case where notice under section 34 of the agricultural income-tax act was issued to the assessee requiring him to show cause why the order of the appellate assistant commissioner should not be revised. therefore, we find that these two .....
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