Court : Orissa
Reported in : AIR1953Ori185
..... of the questions raised by the learned counsel for the petitioners. as regards the validity of the orissa agricultural income-tax (second amendment) act, 1950 (orissa act, 15 of 1950) (hereinafter referred to as the enhanced agricultural income-tax act), though i do not wish to express dissent from the view taken by my lord, i think ..... on behalf of the state of orissa, the advocate-general contended that the enhanced agricultural income-tax act was a bona fide taxing measure meant to raise the rate of agricultural income-tax to the same level as that prevailing in the indian income-tax act and that it had nothing to do with the bill dealing with the acquisition ..... a certainty and was a matter of few months only, sri n. k. choudhury piloted through the assembly the enhanced agricultural income-tax act with its steep enhancement of the rate of agricultural income-tax which in operation and effect hits primarily, if not solely, the intermediaries. i cannot help expressing my grave doubts about .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori281; [1952]22ITR220(Orissa)
..... the proviso, an order declining to interfere is an order prejudicial to the assessee. the orissa legislature, while enacting the agricultural income-tax act of 1947 and having this proviso to the parent income tax act before it, did not choose to enact any such proviso to sub-section 28 thereof. on the other hand, the ..... 29 of the orissa agricultural income-tax act. the appellate order passed by the collector of agricultural income-tax under section 25 corresponds to the appellate order passed by the assistant commissioner under the income-tax act under section 31 of that act. the power of the revenue commissioner in revision under section 23 of the agricultural income-tax act corresponds to the power ..... wrong view of law in refusing to state a case in exercise of the powers conferred by subsection (2) of section 29 of the agricultural income-tax act.4. the next question for consideration is whether any question of law arises on the decision of the revenue commissioner under section 28 so as .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori117
..... not cited before the said division bench of this court. 2. the petitioner was assessed to agricultural income-tax by the agricultural income-tax officer, balasore. he appealed against the assessment to the collector of agricultural income-tax under section 25, orissa agricultural income-tax act. the collector gave him partial relief and directed revision of the assessment in accordance with the ..... of review which were very similar to the powers of revision conferred on the revenue commissioner by section 28, orissa agricultural income-tax act. under section 66 (2) of the old indian income-tax act the commissioner could refer a case on a question of law for the decision of the high court. i ..... then was) in -- 'air 1952 orissa 281' (a), reliance was placed on the following proviso to subsection (2) of section 28, orissa agricultural income-tax act. 'provided that he shall not pass any order prejudicial to an assessee other than an order declining to interfere without hearing him or giving him a .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori34; 21(1955)CLT283; [1955]28ITR486(Orissa)
..... of the revenue commissioner or of any other agricultural income-tax authority against whose decision an application under section 29(2), orissa agricultural income-tax act was made. we would also suggest that section 44, orissa agricultural income-tax act may be amended on the lines of section 67a, indian income-tax act so as to include within its scope not ..... only appeals but also revisions and applications under section 29, orissa agricultural income-tax act. 7. i would, ..... question of law arises out of that order so as to justify a reference to the high court under section 29 (2) orissa agricultural income-tax act. a mere bald communication to him by the office of the revenue commissioner to the effect that his revision petition has been rejected .....
Tag this Judgment!Court : Orissa
Reported in : [1963]49ITR366(Orissa)
..... decided on august 16, 1961, followed the aforesaid decision and held that dairy farming will not be 'agriculture' and income from dairy farming will not be agricultural income for the purpose of the orissa agricultural income-tax act. following the aforesaid decisions therefore we must answer the first question in the affirmative.as regards the second ..... the family consisted of sons of brothers or grandsons of brothers that family would come within the scope of the said schedule to the orissa agricultural income-tax act. mr. ghosh appearing for the defendant however challenged the correctness of this decision and urged that it was implied in the very definition of ..... aforesaid decision and the patna decision in province of bihar v. gajendra narain singh, which is based on identical provisions in the old bihar agricultural income-tax act of 1938 will be applicable. question no. 2 is therefore answered also in the affirmative.the reference is disposed of accordingly. the department must .....
Tag this Judgment!Court : Orissa
Reported in : 22(1956)CLT105; [1957]31ITR651(Orissa)
..... allowance paid by the proprietor of an impartible estate to his son.3. section 6 of the orissa agricultural income-tax act specifies various items of expenditure which may be lawfully deducted from the total agricultural income, in computing the new income liable to agricultural income-tax. the last clause of that section, clause (k), however, confers power on the government to make ..... an exemption is claimed they cannot apply in respect of deductions. it is true that in the orissa agricultural income-tax act and the rules framed thereunder a distinction is made between 'exemptions' and deductions'. 'exemptions are in respect of the income received by the assessee (see sections 8 and 9) whereas 'deductions' relates to the expenditure incurred by ..... narasimham, j. - this is a reference under section 29 (2) of the orissa agricultural income-tax act, 1947, by the member, board of revenue, orissa, in which the following question of law has been raised :'whether in the facts and circumstances .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori288; 19(1953)CLT220
..... sources. from this point of view, a single nonrecurring payment by way of salami cannot ordinarily be taken to be an income.2. whether salami is income within the meaning of the income-tax act or agricultural income-tax act has come for determination in several cases before their lordships of the patna high court and it is the consistent view taken by ..... the contention of the petitioner is supported by an array of cases but the point for decision turns upon the exact connotation of the word 'income'. the agricultural income-tax act does not define the word 'income'; nor does it define the word 'salami'. the assessing officer referred to the notes for guidance in filling up the form, of return ..... in the case -- 'province of bihar v. pratap udai nath sahi deo', air 1941 pat 289 (3. b.) (d), which is a case under the bihar agricultural income-tax act. harries c. j. after a review of all the decisions laid down the position of law as indicated above. it, therefore, appears to be settled law that .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori69; 18(1952)CLT324; [1955]28ITR386(Orissa)
..... for the agricultural income-tax authorities points out that that was a case which arose under the income-tax act and draws our attention to the fact that under section 4, income-tax act, the total income of the previous year is itself defined as income received in a taxable territory in such area; while section 3, agricultural income-tax act of orissa which ..... hereby delegated. schedule' (omitted)the objection therefore to the validity of the administration of orissa states order and of the extension of the orissa agricultural income-tax act to the ex-states areas by including it, by a notification, in the schedule to the said order is clearly untenable, no reference to ..... direct a reference. we accordingly proceed to consider the three questions raised as above stated.5. (1) as has been narrated above the orissa agricultural income-tax act has been included inthe schedule of the orissa administration of states order by virtue of notification no. 980 dated 19-1-1949. the administration of .....
Tag this Judgment!Court : Orissa
Reported in : 38(1972)CLT636
..... 1359-f., the heirs could be assessed as an association of individuals under the hyderabad agricultural income-tax act, 1950, in respect of the income from the estate. their lordships followed commissioner of income-tax v. indira balkrishna and mohamed noorullah v. commissioner of income-tax and held that the four nephews did not form a unit for the promotion of ..... , divided the profits between b and c according to the respective areas of their lands. the income of the two lessees, b and c, was assessed to tax in their hands under the u.p. agricultural income-tax act, 1948, as the income of an 'association of individuals '. the manager was not sought to be assessed. on a ..... and, therefore; no question of a tenancy-in-common arose in that case.19. section 2(i) of the madras agricultural income-tax act, 1955, is more or less similar to section 2(i) of the act. after a thorough analysis of the legal position, their, lordships observed thus :'but there is no evidence that, while subramania .....
Tag this Judgment!Court : Orissa
Reported in : [1972]84ITR206(Orissa)
..... k. k. handique v. member, board of agricultural income-tax, assam, [1966] 60 i.t.r. 216 (s.c.) where similar provisions under the assam act were under examination. sections 12 and 13 of the assam agricultural income-tax act correspond to sections 11 and 12 of the act, therein, their lordships held that the expression 'hold ..... the petitioner is an assessee under the orissa agricultural income-tax act, 1947 (orissa act xxiv of 1947) (hereinafter to be referred to as 'the act'). in 1947, there was a partition in his family by a registered partition deed whereunder all the properties including agricultural lands were divided amongst himself and his five sons ..... receiver, administrator or the like on behalf of persons jointly interested in such land or in the agricultural income derived therefrom, the aggregate of the sums payable as agricultural income-tax by each person on the agricultural income derived from such land and received by him shall be assessed on such common manager, receiver, .....
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