Court : Kerala
Reported in : AIR1968Ker41
..... act, 1960. the petitioner's counsel relied on the decision reported in (1966) 1 mad lj 84=(air 1966 mad 262) and contended that the pursuit of agriculture will not fall within any of these categories. the learned government pleader relied on the connotation to be given to the term 'calling' as expounded in the decision in krishna menon v. commissioner of income-tax ..... , air 1957 trav-co 290 and the english decision in partridge v. mallandaine, (1886) 18 qbd 276 referred to therein. as the question raised is important and far reaching, i adjourn the hearing of this o. p. to a division bench.'3. according to the learned government pleader the pursuit of agriculture ..... 1 mad lj 84= (air 1966 mad 262) the madras high court held that the pursuit of agriculture will not come under section 121 of the madras panchayats act, 1959, which provides for the levy of a profession tax on every person who 'exercises a profession, art or calling or transacts business or holds any appointment public .....
Tag this Judgment!Court : Kerala
Reported in : [1968]21STC252(Ker)
..... than newspapers, subject to the provisions of entry 92a of list i-and not under entry 82 in list -i (union list) of the seventh schedule to the constitution-taxes on income other than agricultural income.14. in the o.p. from which writ appeal no. 139 of 1966 arises the petitioner contended that the use of the words 'by the levy of a ..... surcharge on such taxes' in the preamble to the kerala surcharge on taxes act, 1957, indicated that what the legislature wanted was to impose a tax on the sales tax and not on the sale .....
Tag this Judgment!Court : Kerala
Reported in : [1968]68ITR83(Ker)
..... at the instance of the assessee by the agricultural income-tax appellate tribunal under section 60(1) of the agricultural income-tax act, 1950, hereinafter referred to as the act. 2. the questions referred are: (1) whether the arrangements made in the karar of 1909 for the maintenance of the junior members of tharwad is a diversion of the tharwad income; (2) whether the provisions of sub-section (1 ..... ) of section 9 of the act are applicable only in cases of .....
Tag this Judgment!Court : Kerala
Reported in : AIR1968Ker292; [1968]69ITR62(Ker)
..... of land used for agricultural purposes was exempt from income-tax as being agricultural income within the definition of that phrase contained in section 2 (1) of the indian income-tax act, 1922. according to that definition 'agricultural income' meant.'any rent or revenue derived from land which is used for agricultural purposes and is either ..... assessed to land revenue in british india or subject to a local rate assessed and collected by officers of the crown as such'. the privy council said.'in each case there was included in the assessment of income ..... 1. this is a reference at the instance or the commissioner of income-tax, kerala, by the income-tax appellate tribunal, madras bench, under section 256(1) of the income-tax act, 1961. the assessment year concerned is 1963-64; and the ac-counting period the samvat year .....
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 : AIR1969Ker1
..... or the pleadings therein before us. therefore, we are unable to cons icier this contention.mathew, j.14. the charging provision in the agricultural income-tax act, 1950, hereinafter referred to as 'the act', reads:'3 (1). agricultural income-tax at the rate or rates specified in the schedule to this act shall, be charged for each financial year in accordance with and subject to the provisions of this ..... raman nayar, j.1. the question is whether the tax due under the provisions of the (kerala) agricultural income-tax act, 1950 (for short, the act) in respect of income derived by a sthanamdar from stha-nam property is, after his death, leviable from the person or persons on whom the property has devolved. the tax, of nearly rs. 85,000, assessed in this case was in respect of .....
Tag this Judgment!Court : Kerala
Reported in : [1968]70ITR548(Ker)
..... krishnamoorthy iyer jj. was delivered by raman nayar j. mathew j. delivered a separate judgment.)raman nayar j. - the question is whether the tax due under the provisions of the (kerala) agricultural income-tax act, 1950 (for short, the act), in respect of income derived by a sthanamdar from sthanam property is, after his death, leviable from the person or persons on whom the property has devolved ..... of 1963 or the pleadings therein before us. therefore, we are unable to consider this contention.mathew j. - the charging provision in the agricultural income-tax act, 1950, hereinafter referred to as the act, reads :'3. (1) agricultural income-tax at the rate if rates specified in the schedule to this act shall be charged for each financial year in accordance with the subject to the provision of this .....
Tag this Judgment!Court : Kerala
Reported in : [1981]132ITR29(Ker)
..... any sum payable under this act shall be commenced after the expiration of three years from the latest day fixed for payment in the notice of ..... 2 notice refers to the fact that the petitioner has not remitted the tax due as required by the letter dated march 3, 1957.the petitioner objects to this notice on the ground that recovery proceedings are barred by reason of s. 41(4) of the agricultural income-tax act, which reads :'41. (4) no proceeding for the recovery of ..... , 1958, the petitioner was assessed to agricultural income-tax by order dated february 10, 1962. the appeal against this order was dismissed on november 18, 1962. thereafter, by ex. p-2 notice dated march 18, 1957, the petitioner as informed that revenue recovery proceedings would be taken against him unless the tax due is remitted on or before march .....
Tag this Judgment!Court : Kerala
Reported in : AIR1969Ker38
..... i am not persuaded to hold that the defects attributed by counsel to section 3 of the act are substantial.24. mr. velayudhan nair wanted the expression 'holding' to be interpreted, 33 the supreme court has done in k. k, handique v. member, board of agricultural income-tax, assam, air 1966 sc 1191 to 'include a two-fold idea of the actual possession of ..... a thing and also of being invested with a legal title' and therefore to construe the expression in section 3(2)(f) of the act a 'person holding in stock', to refer only to a ..... work for me, the work is mine, and mine only. further, culti vation is not mere putting of the plough to the soil. as has been observed in commissioner of income-tax west bengal v. benoy kumar sahas roy, aik 1957 sc 768 at p. 788 'cultivation of land in the strict sense of the term means tilling of the land, sowing .....
Tag this Judgment!Court : Kerala
Reported in : AIR1969Ker205; [1969]23STC434(Ker)
isaac, j.1. these two petitions have been filed by the deputy commissioner of agricultural income-tax and sales tax, quilon under section 41 (1) of the kerala general sales tax act, 1963 to revise the orders of the sales tax appellate tribunal in t. a. nos. 408 and 409 of 1966, the aluminium industries ltd. is the respondent ..... are three decisions of this court, which apparently support the respondent's first contention. they are ramaswamy v. sales tax officer, 1965 ker lt 254, sarvothama srinivasa shenoy v. deputy commissioner of agricultural income-tax & sales-tax, kozikode, 1965 ker lt 304 and ninan v. state of kerala, 1965 ker lt 1167. presumably on the ..... the practice normally followed in the trade. 'cash discount' and 'trade discount' are entirely different and distinct things, and hence under the central sales tax act, cash discount alone is deductible in determining the turnover, and not the trade discount. but the learned counsel for the respondent submitted that the discount for .....
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