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A.R. Mahendra Vs. State of Karnataka

Court : Karnataka

Reported in : [1991]192ITR351(KAR); [1991]192ITR351(Karn)

m.p. chandrakantaraj urs, j.1. these revision petitions filed under section 55 of the karnataka agricultural income-tax act, 1957 (hereinafter referred to as 'the act'), are directed against the common order passed by the karnataka appellate tribunal in agricultural income-tax appeals nos. 16 of 1984, 17 of 1984, 18 of 1984 and 19 of 1984. the said common order is dated october 11, 1985. 2. the ..... clear if one has to refer to the language of section 36 of the act which is as follows : '36. income escaping assessment. - if for any reason any agricultural income chargeable to tax under this act has escaped assessment in any financial year or has been assessed at too low a rate, the agricultural income-tax officer may, at any time within five years of the end of that .....

H. Kenche Gowda Vs. State of Karnataka (Joint Commissioner of Agrl. In ...

Court : Karnataka

Reported in : ILR1989KAR1687

rajendra babu, j.1. these petitions are filed under section 55 of the karnataka agricultural income-tax act, 1957 ('the act' for short), against the order dated june 9, 1986, purporting to revise the assessment orders passed by the agricultural income-tax officer for the assessment years 1979-80 and 1980-81 in respect of one kenche gowda and the assessment order ..... of the supreme court relied on by learned counsel for the revenue relate to proceedings arising under section 34 of the indian income-tax act, 1922, which are in pari materia with section 36 of the act. if an order passed by the assessing officer is found to be erroneous and prejudicial to the interests of the revenue ..... decisions are not applicable. 8. even assuming that the power of revision of the commissioner under section 35 of the act and the power of reassessment under section 36 of the act to bring escaped income to tax overlap to a certain extent, the law applicable to such a situation is as enunciated by this court in the .....

Puthutotam Estates (1943) Ltd. Vs. Agricultural Income-tax Officer

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, .....

Puthutotam Estates (1943) Ltd. Vs. Agricutural Income-tax Officer.

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 .....

The Bank Of Rajasthan Ltd. Vs. Commissioner Of Income Tax

Court : Supreme Court of India

..... 45 (3) the other sources referred to in section 12 of the indian income tax act. the appellate assistant commissioner, however, repelled the contention of the appellant. he held that the business of the appellant consisted of lending money, and selling agricultural and other products to its constituents which could be planned ahead and required no ..... deduction for broken period interest payment as a revenue expenditure under section 28 of the income tax act. in this connection, the department followed the judgment of the karnataka high court in vijaya bank's case. therefore, the point which we are required ..... to the assessee to claim deduction as revenue expenditure for broken period interest payment as no such deduction was permissible under sections 19 and 20 of the income tax act. that, it was not a sum expended by the assessee for realizing interest under section 19 and, therefore, the assessee was not entitled to claim .....

Omkar Vs. The Union Of India

Court : Supreme Court of India

..... as to whether beneath the veneer of equality there is any invidious breach of article 14.26. this court in khandige sham bhat and anr vs. agricultural income-tax officer, kasaragod, and anr, air1963sc591observed as under: 7. though a law ex facie appears to treat all that fall within a class alike, if ..... commission will issue, an inclusive attitude will be taken towards persons with disabilities from all categories furthering the concept of reasonable accommodation recognized in the rpwd act. the approach of the government, instrumentalities of states, regulatory bodies and for that matter even private sector should be, as to how best can one ..... be followed by the states parties for empowerment of persons with disabilities. the convention laid down the following principles for empowerment of persons with disabilities, which the act seeks to implement:- (i) respect for inherent dignity, individual autonomy including the freedom to make one s own choices, and independence of persons; (ii) non .....

Gaurav Kumar Vs. Union Of India

Court : Supreme Court of India

..... . ltd. v. state of assam,74 the state government framed a rule empowering the state authorities to reexamine the computation of agricultural income made by the central officers. it was contended that this rule was beyond the power delegated under the assam agricultural income tax act. a three-judge bench of this court observed: 10. [ ]. it is an established principle that the power to make rules ..... under an act is derived from the enabling provision found in such act. therefore, it is 74 (2001) 4 scc20241 part f fundamental that a delegate on .....

Sri Krishna Reddy M Vs. Smt N Sharadamma

Court : Karnataka

..... contractor. complainant is an agriculturist by profession. it is stated that, from the said agriculture, the complainant gets income of rupees seven to eight lakhs per year. even the children of the complainant are also doing agriculture. he is not an income tax assesse. he has studied upto 10th standard. according to him, the sister of ..... judgment of this court as well the judgments of the hon'ble apex court, where these aspects have been considered and elaborated.37. chapter -xiii of ni act 1881 contains a heading, "special rules of evidence" section 118 provides for presumption as to negotiable instruments. it reads as under:"118. presumptions as to ..... complainant-appellant being aggrieved by the judgment of acquittal of accused- respondent for the offence punishable under section 138 of the negotiable instrument (in short `the act') passed in c.c.no.4696 of 2010 dated 20th november 2014 by the xxiii additional chief metropolitan magistrate, nrupathunga road, bengaluru city.2. parties .....

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

..... kodar v. state of kerala, (1974) 4 scc422[10]. 359 shaktikumar m sancheti v. state of maharashtra, (1995) 1 scc351[3]. 360 khandige sham bhat v. agricultural income tax officer, kasargod, 1962 scc online sc15[10]. 166 part i although the liability may be quantified or measured in many ways, there is a clear distinction between the subject matter ..... under entry 49 of list ii is often measured with respect to the income derived from the land or building sought to be taxed. the income derived from land or building is normally measured in terms of the annual value. section 23 of the income tax act provides that the annual value of property shall be deemed to be the ..... ascertain (when it is not known) if there are minerals underground. 244 in tata chemicals ltd. v. state of gujarat,245 the gujarat mineral rights tax act 1985 imposed a tax on the mineral rights of holders of mining leases in respect of minerals specified in the schedule.246 a division bench of the gujarat high court, speaking .....

Md. Rahim Ali @ Abdur Rahim Vs. The State Of Assam

Court : Supreme Court of India

..... (1955) 1 scr158at para 86; krishi utpadan mandi samiti v pilibhit pantnagar beej ltd., (2004) 1 scc391at paras 57-587; govind impex pvt. ltd. v appropriate authority, income tax dept., (2011) 1 scc529at para 118, and; commissioner of customs (import), mumbai v dilip 6 8. the question that needs our determination in such a situation is whether section ..... be wide, in our opinion, for the purpose of considering the same in the context of regulatory and penal statute like the act, the same must be read as carrying on a commercial venture in agricultural produce. the rule of strict construction should be applied in the instant case. the intention of the legislature in directing the trader ..... to obtain licence is absolutely clear and unambiguous insofar as it seeks to regulate the trade for purchase and sale. thus a person who is not buying an agricultural produce for the purpose of selling it whether in the same form or in the transformed form may not be a trader. furthermore, it is well known .....