Court : Chennai
Reported in : (1957)2MLJ495
orderrajagopalan, j.1. section 3 of madras plantations agricultural income-tax act, 1955', (madras act v of 1955) hereinafter referred to as the act) provided for the levy of a tax on agricultural income as defined by the act, on and after 1st april, 1955. in the case of the petitioner, the previous year, the income that was received during which was liable to be ..... this notification was as if rule 10 had never formed part of the rules.4. on 1st may, 1956, the agricultural income-tax officer issued a notice to the petitioner under section 35 of the act, in effect calling upon the petitioner to show cause why the amount received by the petitioner during the year of account ..... had to be and was dealt with under section 35 of the act.46. in my opinion, the agricultural income-tax officer had jurisdiction to reopen the assessment under section 35 of the act and to treat the amount in question as part of the total agricultural income of 1954-55 that had escaped assessment on 21st march, 1956, .....
Tag this Judgment!Court : Chennai
Reported in : [1962]45ITR86(Mad)
..... heard along with the writ appeals involve common questions of law concerning the interpretation of the provisions of madras act v of 1955. this act was originally entitled the madras plantations agricultural income-tax act, 1955, but its title was changed by the amendment act of 1958 in to the madras agricultural income-tax act. the act received the assent of the governor on 27th march, 1955, but charging provisions of the ..... from the coffee board in the relevant years of account towards the price of coffee produced and sole before april 1, 1954, could be assessed to tax as agricultural income. after referring to the material provisions of the agricultural income-tax act, the learned judge held that though the amounts in question were paid towards the produce of coffee gathered and sold prior to april 1, 1954 .....
Tag this Judgment!Court : Chennai
Reported in : (1918)34MLJ446
..... abkari renter.' that, to my mind, is the key-note to the construction of similar provisions in other acts. in the case of abkari rent, in the case of income-tax, in the case of cesses under the local boards act, the amount payable to the government is not due in respect of any specified land, whereas the essence of ..... granted for the purpose of making the improvement. the test is not whether the improvement was subsequently made but whether the money was applied for the construction of agricultural improvements upon the property. nor do i think that the fact that time was extended for completing the work in regard to which the first instalment of payment ..... colleague and it is unnecessary to repeat them.14. the main point for consideration is whether a sale for the loan advanced by the government in respect of agricultural improvement of a property avoids previously existing encumbrances upon that property. i do not agree with mr. c.v. ananthakrishna aiyar that unless the loan is advanced .....
Tag this Judgment!Court : Chennai
Reported in : 47Ind.Cas.301
..... the abkari renter,' that, to my mind, is the keynote to the construction of similar provisions in other acts. in the case of abkari rent, in the case of income-tax, in the case of cesses under the local boards act, the amount payable to the government is not due in respect of any specified land, whereas the essence of ..... granted for the purpose of making the improvement. the test is not whether the improvement was subsequently made but whether the money was applied for the construction of agricultural improvements upon the property. nor do i think that the fact that time was extended for completing the work in regard to which the first instalment of ..... colleague and it is unnecessary to repeat them.14. the main point for consideration is, whether a sale for the loan advanced by the government in respect of agricultural improvement of a property avoids previous existing encumbrances upon that property. i do not agree with mr. c.v. ananthakrishna aiyar that unless the loan is advanced for .....
Tag this Judgment!Court : Chennai
Reported in : (1919)37MLJ663
..... to have accrued, arisen or received in british india. the same section in clause (2) gives various classes of income exempted from the payment of tax. section i exempts agricultural income. in section 5 an enumeration of the classes of income referred to in section 3 clause (1) is made. six categories are mentioned. from section 6 up to ..... not reasonably be said that there has been any such change as to affect the question we are dealing with. the act vi of 1886 was in force for more than thirty years before the present income-tax act was enacted, and the advocate-general himself has informed us that, at least before 1915 or 1916 when he was ..... , are habitually made, there a trade or business is carried on within the meaning of the income-tax acts, so as to render the profits liable to income-tax.' it is, therefore, unnecessary to express an opinion on the question whether the income of a business controlled and managed by a person residing in british india, although the actual operations .....
Tag this Judgment!Court : Chennai
Reported in : (1920)ILR43Mad75
..... to have accrued, arisen or received in british india. the same section in clause (2) gives various classes of incomes exempted from the payment of tax. section 4 exempts agricultural income. in section 5 an enumeration of the classes of income referred to in section 3, class (1) is made and six categories are mentioned. from section 6 up ..... company [1906] a.c., 526,530, 533. under the english income-tax act and the finance act mere residence of a proprietor within the united kingdom makes him liable to the tax even in respect of income earned elsewhere. the indian income-tax act bases liability to taxation on receipt of income and not on residence. the words 'deemed to arise or accrue' ..... v. carter [1896] a.c., 42. control is no test.judgment.6. this is a case stated by the board of revenue, under section 51 of the income-tax act, vii of 1918, in which the question involved is whether the assessee, a nattukkottai chetti, who is the proprietor of a money-lending business, carried on by .....
Tag this Judgment!Court : Chennai
Reported in : 59Ind.Cas.482
..... as their provisions are somewhat different, it is necessary, before examining the decisions, to see what the acts provide. the acts are the income tax act of 1842, as amended by the income tax act of 1853. the relevant sections of these acts are section 2 and schedule d of (16 and 171 vict., o. 35) which has been substituted ..... v. blott 89 l.j.k.b. 677 with reference both to the super tax act and the' income tax acts: 'it is income and income' only which is brought into charge.'2. the tax on income derived from business, which is the class of income with which we are dealing, has never been charged on the actual receipts of the ..... income-tax' and also by the taxing section, section 14, which also speaks of taxable income.37. the question then is, what really is the meaning of the term 'income' as used in the act, and whether it involves the idea of receipt in some form or other or not. the word is not defined in the present act, though the expressions 'agricultural income' and 'total income .....
Tag this Judgment!Court : Chennai
Reported in : AIR1921Mad427; (1920)39MLJ649
..... commissioner v. blott (1920) 2 k.b. 257 with relerence both to the super tax act and the income tax acts, ' it is income and income only which is brought into charge.''3. the tax on income derived from business, which is the class of income with which we are dealing, has never been charged on the actual receipts of the year ..... as their provisions are somewhat different, it is necessary before examining the decisions to see what the acts provide. the acts are the income-tax act of 1842 as amended by the income-tax act of 1853. the relevant sections of these acts are section 2 and schedule d of 16 and 17, vict. ch. 34 which has been ..... income-tax and also by the taxing section, section 14, which also speaks of taxable income.34. the question then is what really is the meaning of the term 'income' as used in the act and whether it involves the idea of receipt in some form or other or not. the word is not defined in the present act though the expressions 'agricultural income' and 'total income .....
Tag this Judgment!Court : Chennai
Reported in : (1921)ILR44Mad65
..... but as their provisions are somewhat different, it is necessary before examining the decisions to see what the acts provide. the acts are the income-tax act of 1842 as amended by the income-tax act of 1853. the relevant sections of these acts are section 2 and schedule d of 16 & 17 vic., ch. 34, which has been substituted ..... v. blott [1920] 2 k.b., 257 , with reference both to the super-tax act and the income-tax act, 'it is income and income only which is brought into charge.'4. the tax on income derived from business, which is the class of income with which we are dealing, has never been charged on the actual receipts of the year ..... income-tax' and also by the taxing section, section 14, which also speaks of taxable income.73. the question then is what really is the meaning of the term 'income' as used in the act and whether it involves the idea of receipt in some form or other or not. the word is not defined in the present act, though the expressions 'agricultural income' and 'total income .....
Tag this Judgment!Court : Chennai
Reported in : AIR1922Mad325; (1922)ILR65Mad518
..... determination and to this end it would not be out of place to consider the probable reason for the exemption of agricultural income from income-tax. no other reason is suggested than the equity of exempting from further burden ..... dictionaries shows that the word 'agriculture,' while sometimes used in the narrow sense of the art or science of cultivating the ground, is also used in a much wider sense so as to include even 'forestry,' according to webster. in which sense it was used by the framers of the income-tax act would be a matter for ..... and fisheries within the ambit of his zamindari. the assessee objects to the assessment (1) on the ground that the income is agricultural income within the meaning of section 4 of the act and, therefore, not chargeable to income-tax; (2) that the assessment is illegal as contravening the terms of his permanent sanad for the zamindari and the .....
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