Court : Andhra Pradesh
Reported in : AIR1960AP461
..... rent. it is merely a portion of the profits of agriculture compulsorily appropriated by the state without any consideration. it is a tax which is no more than a compulsory exaction of money by the state in the exercise of its sovereign power for public purposes .......all bite of income or profit taken by the state in the exercise of ..... recognised by the government, and to include an inam land in a ryotwari area, but does not include an inam constituting an estate under the madras estates land act, 1908 (madras act i of 1908).8. section (3) declares:'notwithstanding anything contained in any engagement contract, grant or other law for the time being in force, it shall be ..... legislation for the levy of full assessment on minor inam lands in this state as in the ease of ryotwari lands.....' now, let us look at the impugned act. the act received the assent of the president on 21-11-1955, and was published in the andhra gazette extraordinary on 26-11-1955. the descriptive title runs as follows .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP75
..... some of whom are individual persons and the rest co-operative societies, was an association of individuals within the meaning of section 3 of the income-tax act and, therefore, could be assessed to income tax as such. it was also observed that 'individual' is not there used as denoting only a person, but takes in also a corporation body ..... is contended that the tax on capital value of the assets can be levied on individuals and ..... constitution of india, and that entry does not authorise the imposition of the tax on the net wealth of a hindu undivided family. entry 86 is in these terms:'taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies; taxes on tbe capital of companies.'5. on the language of the entry, it .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1960]40ITR567(AP)
..... some of whom are individual persons and the rest co-operative societies, was an association of individuals within the meaning of section 3 of the income-tax act and, therefore, could be assessed to income-tax as such. it was also observed that 'individual' is not there used as denoting only a person, but takes in also a corporate body ..... contended that tax on the capital value of the assets can be levied on individuals and ..... of india, and that that entry does not authorise the imposition of the tax on the net wealth of a hindu undivided family. entry 86 is in these terms :'taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies; taxes on the capital of companies.'on the language of the entry, it is .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1961]41ITR175(AP)
..... sold milk of the value of rs. 28,000 to a milk supply union on which sales-tax was paid by the union. the assessee contended before the income-tax authorities that the income from the sale of the milk was agricultural income. the assessee did not produce materials in proof of this contention. under those circumstances their lordships of ..... her. after this sworn statement and after further enquiries, notice was issued to the assessee on march 15, 1955, under section 34 of the income-tax act. in the meantime the income-tax officer appears to have made independent enquiries and on the basis of the information received, proceedings under section 34 were started on august 8, 1955. ..... . this letter and the statement are relied upon to support the theory of the assessee being a servant. the action taken by the income-tax officer under section 34 of the income-tax act is impugned as not being in accordance with law. it is also argued that the department has not been able to establish the relationship .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1961]41ITR513(AP)
..... had no knowledge of this transaction at the time he made the assessment, he re-opened the assessment under section 34 of the income-tax act when he came to know of the profit made by the assessee.it was contended on behalf of the assessee that the gain which he made out of the ..... of the judgment-debtor was closed and a sum of rs. 4,690 representing the purchase price was debited in the assessees personal account. the income from the land was blended with income from his other agricultural income, though it was entered in the same set of books wherein money-lending transactions also were entered, since the assessee got only one set ..... of books for all his activities. the expenditure incurred for the improvement of this land was never brought into the business account and no part of the income from this .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1961]42ITR38(AP)
..... and the relevant portions thereof are as follows :'agricultural income' means -(a) any rent or revenue ..... income-tax act. hence the reference.section 4(3) of the act provides :'any income profits or gains falling within the following classes shall not be included in the total income of the person receiving them.'among such classes of income is 'agricultural income' (clause (iii) of section 4(3).'agricultural income is defined in section 2(1) of the indian income-tax act ..... by the tribunal for consideration is as follows :'whether on the facts stated the income in question is not agricultural income within the meaning of section 2(1)(a) or (b)(i) of the indian income-tax act ?'at the outset we may refer to the comment made by the learned counsel for .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP393
..... is the sole surviving member of the coparcenary.on the basis of the right conferred by the hindu women's rights to property act, whose operation was subsequently extended to agricultural properties by means of an amending act passed by the madras legislature, the plaintiff claims that she is entitled to have a partition of the family properties, both immoveable ..... be rs. 1,400/- out of which a sum of rs. 1000/- would he spent for cultivation expenses, leaving a net income of rs. 400/- only per acre. then there are expenses like the water cess, other taxes, the cost of collecting the cane and its conveyance to the factory,apart from the amounts mentioned in exs. a-4 to ..... a-9 not furnishing a fair criterion for the income of the family, there is the significant fact that these documents relate to a .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP355; [1962]45ITR118(AP)
..... certain share-holders some of whom were individual persons and the rest co-operative societies, was an association of individuals within the meaning of section 3 of the indian income-tax act. likewise, a bench of the madras high court consisting of lionel leach, c. j. and lakshman rao, j. decided that a bar council is an individual ..... constitution of entry 86 in list i of the seventh schedule on which the impugned legislation is founded. that entry reads:'taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies; taxes on the capital of companies.'6. the argument pressed upon us on the language of the entry is that it ..... does not empower the parliament to make a taxing law in respect of a hindu undivided family and that the word 'individuals' .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1962]13STC61(AP)
..... and cheese-making, husbandry etc. 8. in that case their lordships were interpreting the expression 'agricultural income' as employed in the indian income-tax act. in view of the amplitude of the definition of 'agricultural income' it has been decided that the income from forest land grown with sale and piyasal trees was agricultural income and having regard to the circumstances that the assessee planted fresh trees when the original ..... avail to the petitioner having regard to the scope of the definition of 'agricultural income' in the indian income-tax act.9. we may now proceed to consider whether the words 'agricultural income' are used in a broad sense so as to comprehend horticulture with reference to the provisions of the hyderabad general sales tax act, 1950. section 2(m) which defines 'turnover' furnishes a key to the mind .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP512; [1961]12STC257(AP)
..... these: raleigh investment co. ltd., brought an action on the original side of the high court of calcutta claiming a declaration that certain provisions of the indian income tax act, 1922 as amended in 1933 on which the assessment was based were ultra vires and as such the assessment was illegal, for repayment of the amount paid ..... return. 34. having regard to the proviso to the definition of 'turnover ' contained in section 2 (i) of the madras general sales act, 1939, sales of agricultural or horticultural produce grown by the seller himself are exempt from tax and that is the reason why the purchasers of such commodity from the growers are made exigible to ..... tax. therefore, whoever has purchased the groundnut, which is the agricultural produce whether it be the plaintiff firm or its principal is liable to pay the tax as buyer thereof in view of the relevant turnover and assessment rules. it is significant .....
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