Court : Supreme Court of India
Reported in : [1963]50ITR731(SC)
sarkar, j. 1. the appellant before us was the proprietor of the well- known balarampur estate in the state of uttar pradesh. he was subjected to agricultural income-tax under the uttar pradesh agricultural income-tax act, 1949, for the years 1355, 1356 and 1357f. various proceedings arose out of the assessment orders, but it is unnecessary to burden this judgment by referring to them. the appellant ..... provisions of which it is necessary to refer before proceeding further. sub-section (2) of section 2 defines 'agricultural income- tax' as 'tax payable under this act and includes super-tax.' section 3 is the charging section and the relevant portion of it is as follows : 'agricultural income-tax and super-tax at the rate or rates specified in the schedule shall be charged for each year....' now the schedule .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC1742; (1964)66BOMLR68; (1963)GLR973(SC); [1964]2SCR608
..... modeswe have already indicated. 22. it is also pertinent to note that land tax as such was a different taxaltogether in england and was levied for the first time by the land tax act of1797. land tax is a charge on land, and not on the income likely to arise fromoccupation of land and the intention was that it should be ..... item 55 of list iunder which the central legislature has the power to legislate, to impose'taxes on the capital value of the assets, exclusive of agricultural land,of individuals and companies.' they say that this is so because the bombayact permits the tax to be imposed on the basis of capital value of the lands.if this contention is ..... was drawn in this connection to an amendment made in themadras district municipalities act, (no. v of 1920), by the insertion of sub-s.(3) in s. 81 of that act. this was done in 1930 and provided that 'in caseof lands which are not used exclusively for agricultural purposes and are notoccupied by, or adjacent and appurtenant to, buildings' .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC1737; [1963]49ITR152(SC); [1964]2SCR921
s.k. das, j. 1. the champaran cane concern, appellant before us, was assessed toagricultural income-tax under the bihar agricultural income-tax act (bihar act32 of 1948), referred to as the act in this judgment, by the agriculturalincome-tax officer, motihari for three years 1356 f. 1357 f. and 1358 f.corresponding to 1948-49, 1950-51 and 1951-52 respectively. it was assessed asa partnership firm for ..... question whichexpressed the real issue between the parties : 'whether in the facts and circumstances of thecase, the common manager should be assessed under section 13 of the biharagricultural income tax act in respect of the agricultural income tax payableby the persons jointly liable ?' 5. the question framed by the high court did not assume that the co-ownersof the concern were partners thereof. strangely enough when .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1964]3SCR787
..... were aware of the legalposition that tax on 'income' (as distinct from agricultural income)is exclusively in the union list and was so even before the advent of theconstitution. it was agreed, and it is manifest that the terms of art. 285 and289 are very closely parallel to those of sections 154 and 155, respectively, of thegovernment of india act, 1935 (25 & 26 geo. vc ..... of taxation in list i is equally exclusive. the scheme of distributionof powers of legislation, with particular reference to taxation, is thatparliament has the exclusive power to legislate imposing taxes on income otherthan agricultural income (entry 82); duties of customs including export duties(entry 83); duties of excise on tobacco and other goods manufactured orproduced in india, except alcoholic liquors for human consumption and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC370; [1964]4SCR869
..... be equated with the direct benefit conferred upon a part of the city treated as a separate unit of the purpose of taxation. this court, in khandige sham bhat v. agricultural income-tax officer, kasaragod, : [1963]3scr809 in dealing with a law of taxation in the context of the doctrine of classification observed :'taxation law is not an exception to this ..... of the taxes mentioned in s. 128 of the act.8. in this context, because of a legislature's reluctance or inadvertence to express itself clearly of its policy, a heavy and difficult burden ..... the law as constitutional as it did in kathi raning rawat v. the state of saurashtra : 1952crilj805 .' 7. the question, therefore, to be considered is whether the act has laid down a policy for the guidance of the municipal board in the matter of selection of any part of the municipality for the purpose of imposition of any .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC925; [1964]5SCR975
..... to be decided on a fair construction of the provisions of a particular act'. 26. in sardar baldev singh v. commissioner of income-tax, delhi & ajmer : [1960]40itr605(sc) , this court was called upon to consider the validity of s. 23a of the indian income-tax act, 1922. at the relevant time, the said section gave power the appropriate ..... the impugned act which created such a prohibition could not operate retrospectively because the word 'prohibits' can only mean the forbidding of a transaction ..... of the provisions of s. 298 of the government of india act, 1935. section 298(2) provides that nothing in this section shall affect the operation of any law which (a) prohibits, either absolutely or subject to exceptions, the sale or mortgage of agricultural land therein described. the privy council held that s. 5 of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1034; [1964]52ITR328(SC); 1964MhLJ431(SC); [1964]6SCR437
..... is an appeal by special leave against the judgment of the bombayhigh court in a writ petition challenging the notice issued under s. 34(1) ofthe indian income-tax act, 1922 by the first income-tax officer, bombay, who isthe appellant before us. in the writ petition various grounds were urged by therespondent in support of the contention that the notice was ..... forward the othercontentions urged in the writ petition by the respondents. 2. the appellant had issued notice to the respondents under s. 34(1)(a) ofthe income-tax act in respect of an escaped income of rs. 47,595 for theassessment year 1944-45. this notice was issued by him on march 27, 1957. onbehalf of the respondents, it is ..... on such reasons recorded that it is a fit case for the issue ofsuch notice :' 4. it will thus be seen that where the income-tax officer has reason tobelieve that due to any act of the assessee a full and accurate declaration wasnot made by the assessee for any year, with the result that part of his incomehas .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1179; [1964]52ITR443(SC); 1964MhLJ697(SC); [1964]6SCR846
..... the state of bhopal, which was then a part 'c' state under the constitution of india, enacted 'the bhopal state agricultural income-tax act, ix of 1953' providing for imposition and levy of tax on agricultural income. the act was applied to the territory of the entire state of bhopal and was brought into force on july 15, 1953. 2. ..... ground that in the remaining territory of the state of madhya pradesh there was no law providing for levy of tax on agricultural income. 3. the company paid and continued to pay tax assessed under the bhopal state agricultural income-tax act, 1953, till some time in 1960. on august 4, 1960, the company presented a petition under art. ..... in the view of the high court was unlawful because the state had since the enactment of the states reorganisation act sufficient time and opportunity to decide whether the continuance of the bhopal state agricultural income-tax act in the bhopal region would be consistent with art. 14 of the constitution. we are unable to agree .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC40; [1964]34CompCas458(SC); [1964]6SCR885
..... support of his plea, he has invited our attention to the decision of the privy council in the english and scottish joint co-operative wholesale society ltd. v. commissioner of agricultural income-tax, assam (1916) a.c. 307, as well as the decision of the house of lords in daimler company ltd. v. continental tyre and rubber company (great britain ..... all sales which took place outside the state and, as such, are entitled to the protection of art. 286(1)(a). the authorities under the respective sales tax acts have rejected the petitioners' contention that the transactions in question are inter-state sales and have held that art. 286(1)(a) is not applicable to them. ..... 32. in other words, the alleged breach of the petitioners' fundamental rights being referable to a quasi-judicial order made by a tribunal appointed under a valid sales-tax act, does not bring the case within art. 32. that is the first preliminary ground on which the competence of the writ petitions is challenged. in support of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC161; [1964]7SCR391; [1964]15STC665(SC)
..... nexus could not be wholly excluded from consideration. 17. in a recent judgment of this court in a. v. thomas & co. ltd. v. deputy commissioner of agricultural income-tax and sales-tax, trivandrum [1963] supp. 2 s.c.r. 608 this court held in construing art. 286(1)(a) in the light of the explanation before that article was ..... will not be impaired by the prohibition imposed by clause (1)(a)(i) of s. 33.' 16. it may be mentioned that s. 33 of the bihar sales tax act was enacted to give effect expressly to the legislative restrictions imposed by art. 286 of the constitution. in india copper corporation ltd.'s case : [1961]2scr276 certain transactions ..... the computation of the taxable turnover. a revision petition was thereafter filed before the high court by the state under s. 15(b) of the general sales tax act of travancore-cochin and the learned judges allowed the revision and upheld the order of the assessing officer and the appellate commissioner holding the turnover represented by these .....
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