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Warthyhully Estates Ltd. Vs. Agricultural Income-tax Officer and anr.

Court : Karnataka

Reported in : [1999]235ITR324(KAR); [1999]235ITR324(Karn)

..... the proviso to sub-section (1) of section 18 of the amending act also provided that the return of agricultural income for the previous year ending on or after march 31, 1982, but before the date of commencement of the karnataka agricultural income-tax (amendment) act, 1983, shall be filed within four months from the date of commencement of the said act. ..... in accordance with the provisions of section 18 of the karnataka agricultural income-tax act ('the act' for short), the return was due on may 31, 1982. ..... the petitioner is having a coffee estate and is an assessee under the karnataka agricultural income-tax act, 1957.2. ..... 14 of 1983 and the said amendment was made applicable to assessment of agricultural income derived during any previous year ending on or after march 31, 1982. ..... it is on the basis of this amendment, it is submitted that the petitioner is not liable for payment of any interest in respect of the return which was submitted on september 29, 1982, because the act was amended on may 5, 1983, retrospectively, and the order of the assessing authority extending the time cannot override the provisions of the act.4. ..... in the meantime, the act was amended by act no. ..... the provisions of the amending act no. ..... the proviso to section 61 has also been amended by act no. .....

M.M. Appaiya and M.A. Ganapathy Firm, Coffee Lands Limited, Veerarajen ...

Court : Karnataka

Reported in : [1991]188ITR793(KAR); [1991]188ITR793(Karn); 1990(3)KarLJ546

..... section 18(1) of the act as amended reads as follows : 'every person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax shall furnish to the agricultural income-tax officer so as to reach him before the (expiry of four months from the end of the previous year) a return in the prescribed form and verified in the prescribed manner, setting forth his total agricultural income during the previous year.' 6. ..... by the amendment of section 18 by the amendment act of 1983 (in place of 'first june every year', the words 'expiry of four months from the end of the previous year') came to be substituted and a proviso added by which special provision was made in regard to filing of returns in respect of certain persons whose accounting year ended after march 31, 1982, but before the commencement of the ordinance which was from december 1, 1982. 5. ..... 14 of 1983 and to declare that the petitioners need not file the return in accordance with the amended provision. ..... 5580 to 5582 of 1983, 6407 to 6409 of 1983, 6304 of 1983 and 7068 of 1983, the learned single judge issued stay of the operation of section 12 of the ordinance which apparently has continued till this day. 8. mr. ..... 7056 of 1983 soon after he has filed his return on october 31, 1984, then it is the law enacted by the state as on november 1, 1983 that is applicable. ..... 14 of 1983) replacing the earlier ordinance. 2. .....

Sri. Thirukkarai Eswarar Temple Devasthanam Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1998]234ITR120(Mad)

..... since the authorities below had not at all applied their mind in the proper perspective in understanding the significance and meaning of clause (b) of section 4 of the act and misdirected themselves in levying tax in respect of the agricultural income of the assessee-devasthanam, the impugned orders of the authorities below deserve to be set aside and a fresh look has to be taken of the matter at the level of the assessing officer, that is to say, the agricultural income-tax officer, chengalpattu. 31. ..... in respect of the assessment years 1981-82 and 1983-84, the agricultural income-tax officer, chengalpattu, in his proceedings gir. ..... the said amendment act came into force with effect from april 1, 1972, which introduced clause (b) of section 4 of the act. ..... such an exemption ensured to the benefit of the said trust till the amendment act no. ..... xxii of 1959 - as amended) relatable to the assessment years 1981-82, 1983-84 and 1984-85 as respects the income derived from agriculture on the land held by the said devasthanam. 2. ..... (4) nothing in this article shall apply to any amendment of this constitution made under article 368.' 15. ..... the said definition, it appears, underwent amendments on many an occasion. ..... 4 of 1973, as in respect of the other assessment years 1981-82 and 1983-84. .....

income-tax Officer Vs. Malabar Industrial Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Cochin

Reported in : (1988)27ITD98(Coch.)

..... the kerala government introduced amendment to the agricultural income-tax act, 1959, and inserted explanation 2 to section 5. ..... we may state here that the explanation 2 to section 5 of the agricultural income-tax act has been noticed by the high court in their decision in malayalam plantations. ..... it is under these circumstances that the subsidy is not brought to tax by the agricultural income-tax authorities. ..... if so, whether the whole of the said sums less the expenses incurred by the assessee intending the tea bushes constituted agricultural income in his hands exempt from tax under the indian income-tax act, 1922 it would be seen that the compensation given in that case is in substance similar to the subsidy given to the assessee in the case before us. ..... to the objection raised that the subsidy is an agricultural receipt and, therefore, not taxable, the income-tax officer pointed out that under section 2 of the it act, only those incomes can be exempted which are by definition 'agricultural income'. ..... on appeal, the commissioner of income-tax (appeals) held that the subsidy is a receipt of capital nature and since it is intimately connected with agricultural operations it cannot be included for taxation under the it act, 1961. ..... state of kerala [1983] 48 itr 83 the supreme court had held that the amounts spent for upkeep and maintenance of immature plants are a revenue expenditure. .....

M.L. Vasudeva Murthy and Sons and Others Vs. Joint Commissioner of Agr ...

Court : Karnataka

Reported in : [1992]198ITR426(KAR); [1992]198ITR426(Karn); 1991(2)KarLJ495

..... the earlier amendment act also amended section 17 of the principal act to include the joint commissioner of agricultural income-tax act (for short 'joint commissioner') along with other authorities stated therein. ..... in these circumstances, were are the view that the scope of the explanation cannot be restricted by the application of section 2 of the earlier amendment act 14 of 1983. ..... further, under the earlier amendment act, several provisions of the principal act were amended and, in that connection, section 2 was enacted to clarify the scope of the said amendments and the said section 2 of the karnataka act 14 of 1983 is a general provision governing the various amendments made under the said act. ..... ramabhadran, learned counsel for the petitioners, contended that the office of the joint commissioner was contemplated by the karnataka act 14 of 1983 and the joint commissioner was given the power under section 35 by the said amendment act and, while doing so, the said, amendment act clearly stated that the provisions of the amendment act shall apply to the assessment of agricultural income derived during any previous year ending on or after march 31, 1982, and section 2 further declared that its provisions would prevail notwithstanding anything contained in the principal act. .....

M/S. Indian Telephone Industries, Bangalore Vs. State of Karnataka and ...

Court : Karnataka

Reported in : 1998(1)KarLJ276

..... the notice justified the demand on the ground that the petitioner was not solelydependent upon agricultural income which was according to the respondent an essential condition for an exemption under section 16(3) of the taxation act, read with rule 85-b of the karnataka motor vehicles rules, 1963 introduced by the karnataka motor vehicles rules 1963 introduced by the karnataka motor vehicles (6th amendment) rules, 1983. ..... rule 36, it was contended, did not nor did section 16(3), make dependence of the owner of the motor vehicles on agricultural income, as one of the conditions for the grant of exemption from payment of tax. ..... section 16(3) and includes operations such as tilling, sowing, weeding, harvesting, crushing of agricultural produce, reclamation and levelling of the land for agriculture, transportation of persons, materials and manure to the agricultural farm, solely for the purpose of agricultural and transportation of agricultural produce from the agricultural farm to the house of the owner, from a reading of section 16(3) read with rule 36 of the rules framed thereunder, it is apparent that the dependence of the owner of the motor vehicle upon income drawn out of agricultural pursuits, is not one of the requirements for thegrant of exemption from payment of tax under the act. .....

Singhai Rakesh Kumar Vs. Union of India and ors.

Court : Madhya Pradesh

Reported in : (1996)134CTR(MP)280

..... 2(1a) of the act and the parliament would have no competence to legislate on this item as the agricultural income is exempted from tax and that is within the competence of the state legislature. ..... the agricultural income which has been defined in the it act does not include any other income than the income derived from the agricultural operation or rent or revenue from the land and not from the sale of the land. ..... hence, what is covered under the agricultural income is any usufruct derived from the land by agricultural operation, rent or revenue and that will be treated to be an agricultural income and not the sale of agricultural land which should be treated to be an agricultural income.8. ..... 2(1a) goes to show that agricultural income means any rent or revenue derived from the land which is situated in india and is used for agricultural purposes; that means if any land is used for agricultural purposes and any income is derived from such operation, then it would be treated to be an agricultural income; or for that matter, any rent or revenue derived from such operation, that alone will be included in the agricultural income. ..... therefore, the main question which is before us is whether the explanation inserted by amendment act of 1989 has really changed the whole complexion of expression agricultural income or not.7. ..... , 1983. ..... 1981-82 and 1983-84. ..... , 1983. .....

Syed Mahfooz HussaIn Vs. State of U.P. and ors.

Court : Allahabad

Reported in : AIR2004All299

..... it is well settled principle of interpretation that hardship or inconvenience cannot alter the meaning of the language employed by the legislature if such meaning is clear on the face of the statute vide commissioner of agricultural income-tax v. ..... section 56(1-a) stated :--'(1-a) notwithstanding anything contained in any other provisions of this act, any person including the government aggrieved by an order of the collector under chapter-iv, chapter-v or under clause (a) of the first proviso to section 26 may, within sixty days from the date receipt of such order, prefer an appeal against such order to the chief controlling revenue authority, who shall, after giving the parties a reasonable opportunity of being heard consider the case and pass such order thereon as he thinks just and ..... second amendment) act, 2001 (u.p. ..... state of bihar : [1955]2scr603 it was observed by the supreme court that if there is any hardship it is for the parliament to amend the law, but the court cannot be called upon to discard the cardinal rule of interpretation for mitigating a hardship. ..... moreover, it may be pointed out that the impugned amendment has not deleted section 56(1) which stated that the power of the collector is subject to the control of the chief controlling revenue authority. ..... state of orissa : [1983]142itr663(sc) in tax matters ordinarily there should not be any short-circuiting of the alternative statutory remedy of appeal/revision.18. ..... union of india : (1983)iillj14sc .10. .....

Rajiv Nagar Sahkari Awas Samiti Ltd. Vs. Chief Controlling Revenue Aut ...

Court : Allahabad

Reported in : (2003)3UPLBEC2589

..... it is a well settled principle of interpretation that hardship or inconvenience cannot alter the meaning of the language employed by the legislature if such meaning is clear on the face of the statute vide commissioner of agricultural income tax v. ..... hyatt, vide : [1971]80itr177(sc) , the question was whether under section 17(3) of the income tax act, 1961, the interest on the assessee's own contribution to an unrecognized provident fund could be treated as salary. ..... state of bihar : [1955]2scr603 , it was observed by the supreme court that if there is any hardship it is for the parliament to amend the law, but the court cannot be called upon to discard the cardinal rule of interpretation for mitigating a hardship. ..... on the other hand if the court seeking to recover the tax cannot bring the subject within the letter of the law, the subject is free, however, apparently within the spirit of the law, the case might otherwise appear to be.'29. ..... if, on the other hand, the case is not covered within the four corners of the taxing statute no tax can be imposed by inference or by analogy or by trying to probe into the intentions of the legislature and by considering what was the substance of the matter.'28. ..... in our opinion, the impugned amendment to the stamp act is clear and unambiguous.15. ..... union of india : (1983)iillj14sc .14. .....

Rohitash Kumar and ors. Vs. Om Prakash Sharma

Court : Supreme Court of India

..... commissioner of agricultural income tax, west bengal ..... the court cannot proceed with the assumption that the legislature, while enacting the statute has committed a mistake; it must proceed on the footing that the legislature intended what it has said; even if there is some defect in the phraseology used by it in framing the statute, and it is not open to the court to add and amend, or by construction, make up for the deficiencies, which have been left in the act ..... see also: the commissioner of income tax, west bengal ..... 661 it was observed by a constitution bench of this court that, if there is any hardship, it is for the legislature to amend the law, and that the court cannot be called upon, to discard the cardinal rule of interpretation for the purpose of mitigating such hardship. ..... 191, it was held that while a maxim was applicable with respect to construing an ancient statute, the same could not be used to interpret acts which are comparatively modern, and in relation to such acts, interpretation should be given to the words used therein, in the context of new facts and the present situation, if the said words are in fact, capable of comprehending them.10. ..... income-tax ..... income-tax officer, ..... course, proviso can be extinguished from an exception for the reason that exception is intended to restrain the enacting clause to a particular class of cases while the proviso is used to remove special cases from the general enactment provided for them specially.hardship of an individual ..... air 1983 .....