Court : Supreme Court of India
Reported in : AIR1966SC677; [1966]59ITR254(SC); [1966]2SCR92
..... irrespective of the year to which the crop belongs.' the company did not apply for revision under s. 54 of the agricultural income tax act, but instead filed petitions under art. 226 of the constitution against agricultural income-tax officer, coimbatore, appellate assistant commissioner of agricultural income-tax, kozhikode and agricultural income-tax appellate tribunal, trivandrum. the petitions were heard by mr. justice vaidialingam who accepted the contention of the assessee company and ..... two appeals by special leave arise from two petitions under art. 226 of the constitution in the high court of kerala questioning the assessment to agricultural income-tax of bhavani tea produce co., ltd. (respondent) under the madras plantations agricultural income-tax act, 1955 (as extended to kerala state) for the assessment years 1955-56 and 1956-57 respectively. the high court decided that certain receipts were .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1191; [1966]60ITR216(SC)
..... decision : 'whether the assessments for the years 1954-55 and 1955-56 should have been made under section 13 of the assam agricultural income-tax act ?' 3. the high court answered the question in the negative. hence the appeals. the short question in these appeals is whether the assessments should have ..... subba rao, j. 1. these two appeals raise the question of construction of the relevant provisions of the assam agricultural income-tax act, 1939 (ix of 1939), hereinafter called the act. 2. one p. k. handique executed in respect of his properties a deed of trust dated january 8, 1941, whereunder he appointed ..... contended that the assessment should have been made under section 13 of the act and not under section 12 thereof. the income-tax officer and, on revision, the commissioner of taxes, assam, rejected his contention. at the instance of the assessee, the member, board of agricultural income-tax, assam, referred the following question to the high court of assam for its .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1147; [1961]42ITR770(SC); [1961]3SCR405
..... question which was submitted by the board of agricultural income-tax, bihar, under s. 28(3) of the bihar agricultural income-tax, act, xxxii of 1948 - hereinafter referred to as the act : 'whether, in the facts and circumstances of the case the petitioner could be legally assessed for the income of the estate in 1355 fasli when the ..... rs. 20,290-13-0 as agricultural income-tax. appeals against the order of assessment preferred to the commissioner of agricultural income-tax and the board of agricultural income-tax bihar, were unsuccessful. the board however referred the question set out hereinbefore to the high court under s. 28(3) of the act as arising out of its order. ..... appeal is whether the appellant was liable to be assessed to pay agricultural income-tax for the year in which the estate was in the management of the court receiver. section 3 of the act which is the charging section provides : 'agricultural income-tax shall be charged for each financial year in accordance with and subject .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC729
..... question for decision is the character and purport of the payment termed 'salami' and whether it falls within the meaning of 'agricultural income' as defined in the assam agricultural income-tax act (ass. ix of 1939) hereinafter called the 'act'. 2. c. a. no. 162 of 1955 is directed against the judgment of the calcutta high court dated 15th january ..... this appeal therefore is rs. 7,934. the agricultural income-tax officer held this sum to be 'agricultural income' by his order dated 10th november, 1941, which was affirmed on appeal to the assistant commissioner of agricultural income-tax act. the revision taken to the commissioner under section 27 of the act was dismissed but at the instance of the ..... whether it was a capital receipt or revenue receipt and therefore exempt or not from taxation did not arise because the bengal agricultural income-tax act was passed in 1944 and the assam act in 1939. it was not necessary for the purpose of that case to decide whether it was a capital receipt or .....
Tag this Judgment!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 : AIR1967SC814; [1967]63ITR617(SC); [1967]1SCR950
..... appellant has appealed to this court. 3. it is claimed by the appellant in the first instance that under the act, agricultural produce itself is income and becomes charged to tax under the madras plantations agricultural income-tax act 1955, when it is received, and not when it is sold, used or consumed. relying upon this premise it ..... fifty-acre estate. for the assessment year 1957-58 he submitted a return under the madras plantations agricultural income-tax act 5 of 1955 disclosing a net income of rs. 5,250/- from the plantation. on enquiry the agricultural income-tax officer learnt that the appellant had sold stocks of cardamom of the value of rs. 58, ..... this court in dooars tea co. ltd., v. commissioner of agricultural income-tax, west bengal : [1962]44itr6(sc) a case decided under the bengal agricultural income-tax act 4 of 1944. it was held in interpreting the definition of s. 2(1)(b) of the bengal agricultural income-tax act, 1944, which is in substantially the same language as the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC186a; [1962]44ITR6(SC); [1962]3SCR157
..... this appeal by a certificate arises out of a reference made to the high court at calcutta under section 63 (i) of the bengal agricultural income-tax act (iv of 1944) (hereafter called the act). the appellant, the dooars tea co. ltd., is a public limited company and it carries on business of growing, manufacturing and selling ..... utilised for its own benefits in its tea business, agricultural income within the meaning of the bengal agricultural income-tax act and (2) if the answer to question no. (i) be in the affirmative, can such income be computed under rule 4 of the rules framed under the act 6. the high court has answered both these questions ..... it has been urged before us that the definition of agricultural income prescribed by section 2 of the act is common to all the state enactments in respect of agricultural income and is the same as the definition of agricultural income prescribed by section 2 (i) of the income-tax act. the same definition has been adopted by the constitution under .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1966]60ITR275(SC)
..... , and raises the question as to whether the amount realized by the sale of grevelia trees as firewood is a revenue receipt and liable to tax under the kerala agricultural income-tax act, 1950 (xxii of 1950), hereinafter called the act. 2. the facts leading to the case may be briefly stated. the respondent is a company which carries on the business of manufacturing and selling ..... estates of the respondent constituted capital assets. now, section 2 of the kerala agricultural income-tax act, 1950 (xxii of 1950), hereinafter called the act, defines 'agricultural income' as follows' 'agricultural income' means (1) any rent or revenue derived from land which is used for agricultural purposes; (2) any income derived from such land in the state by (i) agriculture, or (ii) the performance by a cultivator or receiver of rent-in .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1966]60ITR435(SC)
..... now, section 2(a) of the kerala agricultural income-tax act, 1950 (xxii of 1950), hereinafter called the act, defines 'agricultural income'. 'agricultural income' means - (1) any rent or revenue derived from land which is used for agricultural purposes; (2) any income derived form such land in the state by - (i) agriculture, or (ii) the performance by a cultivator ..... year ending february 28, 1959, relevant to the assessment year 1959-60, for the purposes of the kerala agricultural income-tax act, 1950 (xxii of 1950), the assistant commissioner of agricultural income-tax, by his order dated february 2, 1962, included the sum of rs. 8,532.50 representing the sale ..... cut down and sold after they became useless. the respondent appealed to the deputy commissioner of agricultural income-tax and sales tax, quilon, objecting, inter alia, to the inclusion of the amount in computing its agricultural income. 3. by order dated november 30, 1960, the deputy commissioner rejected the contention of the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1962]44ITR489(SC)
..... who are brothers, held agricultural lands in the district of pilibhit and were liable to pay agricultural income-tax under the provisions of the u. p. agricultural income-tax act (u. p. act iii of 1949), hereinafter called the act. section 5 of the act provides for a determination of agricultural income, and section 6 provides for the computation of such income in two alternative ways : ..... as was asked for in the high court, as respects the year 1952-1953. 5. we may state here that by the u. p. agricultural income-tax (amendment) act, 1953 (u. p. act xiv of 1953), the proviso to sub- section (1) of section 6 was deleted and a new proviso substituted therefore, the effect of which ..... high court. it is indeed true, as has been pointed out by learned counsel for the appellants, that the act like the indian income-tax act, 1922, contemplates as assessment for each year on the income of the previous year. that does not necessarily mean that the restriction imposed by the proviso to sub-section (1 .....
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