Court : Allahabad
Reported in : AIR1953All25
..... result that neither of the two applicants was supplied the appropriate forms for making their returns in consonance with the provisions of section 6 (2) (a), agricultural income-tax act. 11. the applicants having failed to gain their objective by means of the two applications mentioned above by me have come up to this court to seek ..... 19(f) arises in the case. 25. in regard to the infringement of article 14 of the constitution, namely, in regard to the proviso to section 6, agricultural income tax act giving the power to the board of revenue to discriminate, reliance was placed on two decisions of this court, reported in karamchand v. dr. vijay anand, 1952 all ..... of a writ of mandamus directing the opposite party no. 2 to issue suitable forms for submitting his returns in accordance with section 6 (2) (a), agricultural income-tax act and, in the alternative, a writ of mandamus was prayed for directing opposite party no. 1 to decide the applications of the two applicants before us according .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1964All439; [1964]52ITR745(All)
..... items of expenditure under section 6 (2) (b) (iv), u. p. agricultural income tax act and rule 13, u. p. agricultural income tax rules? 2. the facts as they emerge from the statement are that on 20-7-1950 the assessing authority passed an assessment order holding that the total ..... assessing authority on 20-7-1950 was belated or not within the meaning of section 22 of the u. p. agricultural income-tax act? (2) where the amounts spent on the following items; (1) farm manager's pay (2) cashier's pay (3) time keeper's pay (4) fieldman's pay were permissible ..... desai, c.j.1. this is a statement of a case submitted to this court by the revision board under section 24 (4) of the u p. agricultural income-tax act; this court is called upon to answer the following questions:(1) whether the revision application moved by the state on 15-9-1951 against the order passed by the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1967All526
..... fell for determination before them was erroneous. under the agricultural income tax act a division by metes and bounds, as is required by the income tax act, was not at all necessary to effect a disruptton or partition of joint family assets. there is no provision similar to section 25-a of income tax act in the agricultural income tax act. on the other hand the provisions of section 10a ..... incidence of taxation. in this state of the law there can be no question of requiring a partition by metes and hounds for an effective partition under the agricultural income tax act. it is well settled that under hindulaw a severance of status is effected the moment a co-parcener expresses a desire to separate and the shares are ..... t misc. case 387 of 1963 purshottam das v. state of u p d/-12-2-1964 (sc). that was also a case under the u.p agricultural income tax act where the high court bad declined to call for a statement of the case under section 24(4) on the ground that the finding of the board that .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1953All622
..... return was to be made was thirty days but the period really was forty-five days. the facts are that a notice was issued under section 15(3), agricultural income-tax act requiring the assessee to file his return within thirty days of the date of delivery of notice. the notice was received by baij nath, cousin of the ..... was made and it was rejected as having been filed beyond time and on the ground that the assessment had already been made. rule 22 framed under the agricultural income-tax act provides that the period within which the return has to be made has to be specified in the notice & it should not be less than thirty days ..... may in this connection mention that a number of applications have been filed in this court under section 24(4), agricultural income-tax act. the opposite party in such cases should be the u. p. government and not the commissioner, agricultural income-tax, who is merely an appellate court from an order made by the assessing authority. the office should take care to .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1958All35
..... not appear why in these circumstances the board was of the view that the suit was collusive and fictitious. it could not have been for the purpose of avoiding agricultural income-tax act as that act assumed the form of a bill for the first time ten months after the institution of the suit. in the circumstances, we are led to the view that there ..... members of the family had separated. the suit brought by om prakash was instituted at a time when the agricultural income-tax act had not come into existence. the date of the institution of the suit was 15-1-1948 and it appears that the agricultural income-tax bill was published with its statement of objects and reasons for the first time in u. p. gazette ..... v. bhargava, j. 1. in compliance with the order of this court dated 4-3-1955 the board constituted under the agricultural income-tax act has referred the following question for the opinion of this court: whether on the facts of this case the assessment of sahu ram kishan in the status of a .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All392
..... the applicants a reference made to it by the revision board under section 24 of the united provinces agricultural income-tax act, 1948.2. the applicants had been assessed to agricultural income-tax under that act, and an appealmade by them under section 21 of the act against theorder of the assessing authority had been dismissed.sub-section (2) of section 24 provides that ..... the board of revenue bihar to state a case and refer it to the high court. section 21 of the bihar sales tax act was in the same terms as section 24 of the united provinces agricultural income-tax act, and with regard to the former section fazl ali j, who delivered the judgment of the court, said at p. 804 ..... 'all that the high court is required to do under section 21 of the bihar sales tax act is to decide the question of law raised and .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1968All400
..... single judge was that by virtue of the provisions of section 32(2) of the u. p. agricultural income tax act, 1948 (hereinafter referred to as the act) and section 23 of the u. p. large land holdings tax act, 1957 (hereinafter referred to as the act of 1957) these recoveries could not be made as the claims become barred by time. this submission ..... by any order of a court of any other authority, be reckoned from the date on which the order is withdrawn;(iii) where the date of payment of agricultural income tax has been extended by any authority, be reckoned from the date up to which the time for payment had been extended;provided further that nothing in the foregoing ..... respondent, raja ram pratap singh, was the proprietor of the katiyari estate. admittedly he was assessed to agricultural income tax as also to large land holdings tax. a sum of rs. 91,005.69 p. was being recovered from him as arrears of agricultural income tax in respect of the year 1359 f., a sum of rs. 8,140.90 p. (inclusive of .....
Tag this Judgment!Court : Allahabad
Reported in : [1974]94ITR159(All)
..... section 38.31. the right to recover money due and payable to the plaintiff is a civil right which inheres in every creditor. the provisions of the agricultural income-tax act show that at least when the assessee is in default the state has, the right to recover the amount. that could only be as if the assessee ..... the suit the state government had no cause of action for it; the suit was not maintainable. 2. the suit was barred by section 32(2) of the agricultural income-tax act. 3. the suit was barred by the doctrine of res judicata, 4. section 9, civil procedure code, violated article 14 of the constitution. 5. the plaintiff was not ..... per annum. aggrieved raja jagdambika pratap narain singh, the defendant, has come up in appeal.2. the plaint case was that the defendant, raja, had agricultural income liable to tax under the agricultural income-tax act, 1948, for the assessment year 1952-53. the deputy commissioner, faizabad, on 27th november, 1952, passed an order assessing the defendant's .....
Tag this Judgment!Court : Allahabad
Reported in : [1976]104ITR703(All)
..... . ram singh alone. in order to scrutinise the correctness of this proposition, it is necessary to set out section 2(11), section 3 and section 10 of the u.p. agricultural income-tax act:'2. (11) 'person' means an individual or assocution of individuals, owning or holding property for himself or for any other, or partly for his own benefit and partly for that ..... passed by this court, referred the following question of law under section 24(4) of the u.p. agricultural income-tax act, 1948 :'whether, on the facts and in the circumstances of the case, a joint assessment could be made in law in respect of the agricultural income of the estate held by kr. ram singh as reversioner and of the ancestral estate held by him .....
Tag this Judgment!Court : Allahabad
Reported in : [1965]56ITR332(All)
..... sent to the revision board under the seal of the court and the signature of the registrar as required by section 24(7) of the u. p. agricultural income-tax act.the opposite party shall get his costs of this reference, which we assess at rs. 100, from the state. counsels fee is assessed at rs. 100. ..... take does not militate against what this court decided in hanuman glass works, ferozabad v. commissioner of income-tax. it was a case governed by the indian income-tax act, the provisions of which differ materially from those of the u. p. agricultural income-tax act in regard to assessment and deductions. in that case there was no question of rejection of the ..... statement that no more is to be deducted. such a statement amounts to an admission on the part of the assessee. the evidence act is not applicable in assessment proceedings under the agricultural income-tax act, but, even if it were applicable, an admission is only relevant evidence and is not conclusive evidence and can be shown to be .....
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