NOTIFICATIONS - A I T

Explanatory Note

(This does not form part of the notification but is, intended to indicate its general purport.)

As per sub-section (3) of section 1 of the Kerala Agricultural Income Tax Act, 1991, (Act 15 of 1991), the Act shall come into force on the day notified by the Government. This notification is intended for the above purpose.

(G. o. (P) No. 70/91/TD. Dated, Thiruvananthapuram, 31st March, 1991.)( K. G. Ext. No. 453; dated 31st March 1991).

S. R. O. No. 463/91:- In exercise of the powers conferred by sub-section (1) of section 73 of the Kerala Agricultural Income Tax Act, 1991 (Act 15 of 1991), the Government of Kerala hereby appoint the Appellate Tribunal appointed by the Government under sub-section (1) of section 4 of the Kerala General Sales Tax Act, 1963 (15 of 1963) as the Appellate Tribunal to perform the functions assigned to them by or under the Kerala Agricultural Income Tax Act, 1991.

This notification shall come into force on the 1st day of April 1991.

Explanatory Note

(This does not form part of the notification but is intended to indicate its general purport.)
As per sub-section (1) of section 73 of the Kerala Agricultural Income Tax Act. 1991 (Act 15 of 1991) the Government may appoint an Appellate Tribunal to discharge the functions conferred on them by the said Act. This notification is intended to achieve the above object.(G. O. (P) No. 71/91/TD Dated, Thiruvananthapuram, 31st March 1991.)

S. R. O. No. 464/91:-ln exercise of the powers conferred by sub-section (2) of section 74 of the Kerala Agricultural Income Tax Act. 1991, (Act 15 of 1991), the Government of Kerala hereby empower the Inspecting Assistant Commissioner of Agricultural Income Tax and Sales Tax and Deputy Commissioner of Agricultural Income Tax and Sales Tax having jurisdiction over the area concerned to prefer appeal or file cross objections before the Appellate Tribunal under the said Act against orders passed by the Appellate Assistant Commissioners of Agricultural Income Tax and Sales Tax and Deputy Commissioners, Agricultural Income Tax and Sales Tax (Appeals, under sub-section (13) of section 72.

This notification shall come into force on the 1st day of April, 1991.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)
Under sub-section (2) of section 74 of the Kerala Agricultural Income Tax Act. 1991 (Act 15 of 1991), the Officer empowered by the Government may if he objects to any order passed under section 72 appeal or file cross objection to the Appellate Tribunal. This notification is intended to achieve the above purpose.(G. O. (P) No. 72/91/TD. Dated, Thiruvananthapuram, 31st March, 1991)

 

S. R. O. No. 465/91: - In exercise of the powers conferred by sub-section (1) of section 78 of the Kerala Agricultural Income Tax Act, 1991 (Act 15 of 1991) the Government of Kerala hereby empower the Deputy Commissioner (Law), Board the Revenue (Taxes), Ernakulam to prefer petitions to the High Court against orders passed by the Appellate Tribunal under sub-section (7) or sub-section (10) of section 74 of the said Act.

This notification shall come into force on the 1st day of April, 1991.

Explanatory Note

(This does not form part of the notification but is intended to indicate its general purport.)
Under sub-section (1) of section 78 of the Kerala Agricultural Income Tax Act, 1991 (Act 15 of 1991) the Officer empowered by the Government may prefer petition to the High Court against orders passed by the Appellate Tribunal under section 74 of the Act.

This notification is intended to achieve the above object.(G. O. (P) No. 73/91/TD Dated, Thiruvananthapuram, 31st March, 1991. )

S. R. O. No. 466/91:- In exercise of the powers conferred by sub-section (2) and sub-section (3) of section 24 of the Kerala Agricultural Income Tax Act, 1991 (Act 15 of 1991), the Government of Kerala hereby appoint the authorities mentioned in column (2) of the Schedule hereto annexed to exercise the powers of authorities mentioned in Column (4) within the area specified in Column (6) of Schedule for the purposes of the said Act.
(G. O. (P) No. 74/91/TD. Dated, Thiruvananthapuram, 31st March, 1991.)

 

S. R. O. No. 639/91:- In exercise of the powers conferred by section 17 of the Agricultural Income Tax Act, 1991 (Act 15 of 1991), the Government of Kerala hereby make an exemption in respect of the Agricultural Income Tax payable under the said Act on the agricultural income derived from the land taken over by the National Thermal Power Corporation for setting up of a Thermal power Station in Karthikappally Taluk in Alappuzha District.

Explanatory Note

(This does not form part of the notification but is intended to indicate its general purport.)

The Government of Kerala have handed over their Agricultural farm consisting of about 900 acres in Karthikappally Taluk in Alappuzha district to the National Thermal Power Corporation Ltd. for setting up of a Super Thermal Power Station. A part from this the National Thermal Power Corporation has also taken advance possession of some other land also consisting of 19.5 acres in Karthikappally Taluk. Government consider that the National Thermal power Corporation should be exempted from the levy of Agricultural Income Tax on the agricultural income derived from the said land. The notification is intended to achieve the above object.

(Notn. published in K. G. Ext. No. 565 dated 26-4-1991).
(G. O. (P) No. 89/91/TD. Dated, Thiruvananthapuram, 22nd April, 1991.)

S. R. O. No 1034/91:- In exercise of the powers conferred by section; 17 of the Kerala Agricultural Income Tax Act, 1991 (Act 15 of 1991), the Government of Kerala hereby make an exemption in respect of the Agricultural Income Tax payable on donations made to the Mukkom Hospital X-ray Installation Committee, Kozhikode upto a maximum limit of Rs. 10.000 (Rupees Ten thousand only).

 

Explanatory Note

(This does not form part of the notification but is intended to indicate its general purport).

Government consider that donations made to the Mukkom Hospital X-ray Installation Committee, Mukkom, Kozhikode should be exempted from the levy of Agricultural Income Tax to a maximum limit of Rs. 10,000.

This notification is intended to achieve the above object.

(Notn. published in K. G. Ext. No. 959 dated 5-8-1991).
(G. O. (P) No. 111/91/TD. Thiruvananthapuram, 26th July. 1991. )

S. R. O. No. 1347/91:- In exercise of the powers conferred by Section 17 of the Agricultural Income Tax Act. 1991 (15 of 1991). the Government of Kerala having considered it necessary in the public interest so to do, hereby make an exemption in respect of the agricultural income tax payable under the said Act by the Indian Cardamom Research Institute, Myladumpara in regard to the whole of the Agricultural income of the institution.

Explanatory Note

(This does not from part of the notification. but is intended to indicate its general purport).

The Indian Cardamom Research Institute, Myladumpara under the control of Spices Board is a Research Organisation conducting research in Cardamom. Government consider that the Cardamom Research Institute, Myladumpara should be exempted from the levy of Agricultural Income Tax.

This notification is intended to achieve the above object.

(Notn. published in K. G. Ext. No 1297 dated 2-11-1991).
[G. O. (P) No. 154/91/TD Dated. Thiruvananthapuram, 2nd November, 1991. ]

S. R. O. No. 264/93:- In exercise of the powers conferred by sub-section (5) of section 7 of the Agricultural Income Tax Act, 1991 (Act 15 of 1991) read with rule 10 of the Kerala Agricultural Income Tax Rules, 1991, the Government of Kerala hereby notify that the following machineries or plants are eligible for investment allowance equal to ten per cent of its actual cost in the first year of its use in agricultural operations, namely:-

(1) Centrifuging Machinery;

(2) Sprinkler systems for rubber and other crops irrigations;

(3) Energy Saving Devices (Devices which save electrical energy and fuel).

Provided that the assessee shall furnish necessary particulars in the return for the year.

Explanatory Note

(This does not form part of the notification but is intended to indicate its general purport).

As per sub-section (5) of section 7 of the Agricultural Income Tax Act, 1991 read with rule 10 of the Kerala Agricultural Income Tax Rules, 1991, investment allowance is admissible to machineries or Plant which are notified by the Government in this behalf. Government have decided to notify the above items of machinery or plant for the purpose.

This notification is intended to achieve the above object.

(Notn. published in K. G Ext. No. 151 dated 10-12-1993).
[G. O. (P) No. 14/93/TD Thiruvananthapuram, 9th February 1993.]

SRO NO.512/93

S. R. O. No. 69/94 :- In exercise of the powers conferred by Section 17 of the Agriculture income tax 1991 (15 of 1991) the Government of Kerala having considered in necessary in the public interest so to do, hereby make an exemption in respect of the Agriculture Income Tax payable under the said Act by the National Research Centre for spices, Kozhikode in regard to the world of the Agriculture income of the Institution.

(Notn. published in K. G. Ext. No 37 dated 18-1-1994).
[G. O. (P) No. 4/94/TD Thiruvananthapuram, 13th January 1994. ]

S. R. O. No. 1142/94 :- In exercise of the powers conferred by Section 17 of the Agriculture income tax 1991 (15 of 1991) the Government of Kerala here by make exemption in respect of the Agriculture income tax payable by the Muslim Educational Society, Kozhikode (Reg. No. 54/64) in regard to the whole of the Agriculture income of the said society for the period of the 1st day of April, 1981 to the 31st day of march 1986.

(Notn. published in K. G. Ext. No 849 dated 9-8-1994).
G. O. (P) No. 98/94/TD Thiruvananthapuram, 8th August 1994.

S. R. O. No. 422/95 :- In exercise of the powers conferred by Section 17 of the Agriculture income tax 1991 (15 of 1991) the Government of Kerala here by make exemption in respect of the Agriculture income tax payable under the said Act on the total Agriculture income from coconut for one assessment year commencing on first April 1995 and ending on 31st march 1996.

(Notn. published in K. G. Ext. No 318 dated 31-3-1995).
G. O. (P) No. 81/95/TD Thiruvananthapuram, 31st March 1995.

S. R. O. No. 889/95 :- In exercise of the powers conferred by Section 17 of the Agriculture income tax 1991 (15 of 1991) the Government of Kerala here by make exemption in respect of the Agriculture income tax payable by the Ananthakrishnapuram Boarding Trust, Kalpetta Wayanad in regard to the whole of the Agriculture income of the said trust done from the 17th day of July, 1985.

(Notn. published in K. G. Ext. No 681 dated 11-7-1995).

S. R. O. No. 652/99 :- In exercise of the powers conferred by Section 17 of the Agriculture income tax 1991 (15 of 1991) the Government of Kerala considered it necessary in the public interest so to do here by make exemption in respect of the Agriculture income tax payable under the said Act by the Coffee Demonstration Farm, Kalpetta (Kerala) under the Coffee Board in regards to the whole of the Agriculture income of the Institution.

(Notn. published in K. G. Ext. No 1497 dated 29-7-1999).

S. R. O. No. 293/2000 :- In exercise of the powers conferred by Section 17 of the Agriculture income tax 1991 (15 of 1991) the Government of Kerala considered it necessary in the public interest so to do here by make exemption in respect of the Agriculture income tax payable under the said Act by rubber and coffee cultivators, having landed property, the total extend of which does not exceed 20 hectares, on the income derived from such Rubber and Coffee for the previous year 2000-2001 corresponding to the assessment year 2001-2002.

Provided that in the case of assessee who had already opted for compounding for three years under section 13 of the said Act, the assessment year 2001-2002, for which exemption in respect of agriculture income tax is granted under this notification shall not be reckoned for the purpose of calculation of the said period.

(Notn. published in K. G. Ext. No 616 dated 31-3-2000).

S. R. O. No. 613/2001 :- In exercise of the powers conferred by Section 17 of the Agriculture income tax 1991 (15 of 1991) the Government of Kerala having considered in necessary in the public interest so to do, hereby make an exemption in respect of the Agriculture Income Tax payable under the said Act by the rubber and coffee cultivator having landed property, the total extend of which does not exceed 20 hectares, on the income derived from such Rubber and Coffee for the previous year 2001-2002 corresponding to the assessment year 2002-2003.

Provide that in the case of assessee who had already opted for compounding for three years under section 13 of the said Act, the assessment year 2002-03, for which exemption in respect of Agriculture Income Tax is granted under this notification, shall not be reckoned for the purpose of calculation of the said period.

 

(This dose not form part of the notification, but is intended to indicate its general purport).

As per paragraph 46 of the Budget Speech for the year 2001-02, Government have announced holiday for rubber and coffee cultivators having land property up to 20 hectares in respect of Agriculture Income Tax due on income from rubber and coffee.

This notification published in intended to achieve the above object

Kerala Gazette Ext. No 847 dated 14-6-2001.
G. O. (P) No. 63/2001/TD Thiruvananthapuram, 7th June 2001.

S. R. O. No. 614/2001:- In exercise of the powers conferred by Explanation II to section 5 of the Kerala Agriculture Income Tax Act, 1991 (Act 15 of 1991) read with rule 7(1) of Kerala Agriculture Income Tax Act, 1991, Government of Kerala having considered in necessary in the public interest so to do, hereby recognise the Gratuity Funds maintained by the assessee of the Agriculture Income Tax or setup through Life Insurance Corporation of India by such assessee, for their employees engaged for deriving agriculture income and which are approved by the Income Tax authorities under Section 35(1)(v) of the Income Tax Act, 1961 (Central Tax Act and Rules).

This notification shall be deemed to have come into force on the 1st day of April 1991.

 

Explanatory Note

(This dose not form part of the notification, but is intended to indicate its general purport).

As per the Explanation II to section 5 of the Kerala Agriculture Income Tax Act, 1991, the deduction towards Gratuity or Bonus shall be allowed where actual payment is maid to the employee/or to any fund recognised by the Government. Rule 7(1) of the Kerala Agriculture Income Tax Act, 1991 requires such fund being notified by the Government. The Government has decided to recognise the Gratuity funds maintained by the assessees or setup through the Life Insurance Corporation of India and which are approved by Income Tax authorities for the purpose of Income Tax Act 1961, for the purpose of the said provisions of Agriculture Income Tax Act and Rules.

This notification published in intended to achieve the above object

Kerala Gazette Ext. No 848 dated 14th June 2001.
G. O. (P) No. 67/2002/TD Dated, Thiruvananthapuram, 11th June 2001.

S. R. O. No. 800/2001 :- In exercise of the powers conferred by Section 17 of the Agriculture income tax 1991 (15 of 1991) the Government of Kerala having considered in necessary in the public interest so to do, hereby make an exemption in respect of the Agriculture Income Tax payable under the said Act by all assessment except companies for the previous year 2001-2002, corresponding to the assessment year 2002-2003.

 

Explanatory Note

(This dose not form part of the notification, but is intended to indicate its general purport).

In the revised budget speech for 2001-2002 Government has announced to grant total exemption from payment of Agriculture Income Tax to all agriculturists except companies for the account year 2001-2002 taking into consideration the difficulties faced by the agriculturists as a whole within the State.

This notification published in intended to achieve the above object.

Kerala Gazette Extraordinary No 1212 dated 16th August 2001
G. O. (P) No. 97/2001/TD Thiruvananthapuram, 16th August, 2001.

SRO NO.160/2002

S. R. O. No. 947/2002 :- In exercise of the powers conferred by sub-section (2) of Section 9 of the Kerala Agriculture Income Tax Act, 1991 (15 of 1991), the Government of Kerala, hereby notify the 'Thyaka Trust', Kallarackal Building, Miss East Road, Kottayam, a Charitable Trust constituted as per deed dated the 24th day of April, 1986 as a trust for the purpose of that sub-section.

Explanatory Note

(This dose not form part of the notification, but is intended to indicate its general purport).

The Government has decided to notify the Thyaka Trust, Kottayam as a Charitable Trust for the purpose of sub-section (2) of section 9 of the Kerala Agriculture Income Tax, Act 1991.

This notification published in intended to achieve the above object.

[Kerala Gazette Extraordinary No 1722 dated 22nd November 2002]
[G. O. (P) No. 168/2002/TD Dated, Thiruvananthapuram, 19th November, 2002].

Rule Amendments

SRO NO.138/2000
SRO NO.300/200

S. R. O. No. 407/2002 :- In exercise of the powers conferred by Section 17 of the Agriculture income tax 1991 (15 of 1991) the Government of Kerala hereby make the following rules, further to amend the Agriculture Income Tax Rule, 1991 namely:-

RULES

1. Short title and commencement:-(1) These rules may be called the Kerala Agricultural Income Tax (Amendment), 2001.

(2) They shall come into force at once.

2. Amendment of the rule – In the Kerala Agricultural Income Tax Act, 1991.

(1) after rule 75, the following rule shall be inserted, namely.-

"75A. The composition and procedure of the settlement commission - The composition of the settlement commission shall be the same as that of the settlement commission constituted under Rule 4E of the Kerala General Sale Tax Rules, 1964 and shall follow the same procedure as provided in rule 4E, 41A & 41AA of the said Rules."

(2) after rule 90, the following rule shall be inserted, namely.-

"90A. Filing of application for settlement of cases - (1) An application for settlement of case under sub-section (1) of section 74B shall be maid in quintuplicate in Form No. 30A and shall be verified in the manner specified therein.

(2) the application referred to in sub-rule (1), the verification appended thereto the annexure to the said application and the statement and documents accompanying the annexure shall be signed by the person specified in sub-section (3) of section 35 of the Act.

(3) Every application under sub-rule (1)shall be accompanied by a fee of five hundred rupees only.

90B. (1) The settlement commission may, while called for a report from the Deputy Commissioner under Sub-section (4) of section 74B forward a copy of the application field in Form No. 32A (other than the Annexure and the statements and other documents accompanying such annexure).

(2) Where an order under sub-section (4) of section 74B, allowing the application to be proceeded with is made by the settlement commission, the information contained in the annexure to the application in form 32A and in the statement and other document accompanying such Annexure shall be sent to the Deputy Commissioner along with a copy of the said order."

(3) after rule 96, the following rule shall be inserted, namely.-

"Such authorisation shall bear court fee stamp worth Rs. 25 (rupees twenty five only)."

(4) after form no.32, the following rule shall be inserted, namely.-

"THE KERALA AGRICULTURAL INCOME TAX RULES, 1991

FORM No. 32A

(See Rule 90A)

Form of application for settlement of case under section 74(B) of the Agriculture Income Tax Act, 1963.

BEFORE THE SETTLEMENT COMMISSION FOR AGRICULTURE INCOME TAX

Settlement Application No. .............................

1. Full name and address of applicant :
2. Registration Number/PAN :
3. Status :
4. The Deputy Commissioner having jurisdiction over the application :
5. Assessment in connection with which the application for settlement is made :
6. Date of filing the return of Agriculture income for assessment year (s) referred to in column 5 :
7. Proceeding to which application for settlement relate, the date from which the proceeding are pending and authority before whom the proceedings are pending
:
8. Where any appeal or application for revision has been preferred after the expiry of the period specified for the filing of such appeal or application of revision, as the case may be, whether such appeal or revision has been admitted :
9. Particular of the issues to be settled, nature and circumstances of the case and complexities of the investigation involved :
10. Full and true disclosure of Agricultural Income which has not been disclosed before the Assessing Authority and the additional amount of Agricultural Income tax payable on such Agriculture Income

Signature and name of the application.

Verification

I ............................ son/daughter/wife/ ...................... of ................. do hereby solemnly declare that to the best of my/our knowledge and belief, what is stated above and in the Annexure [including the statement (s) and documents accompanying such Annexure] is correct and complete. I further declare that I am and that I am competent to make this application and to verify it.

Verified today, the, ........................ day of ........................ 199.......

Signature and name of the applicant.

ANNEXURE

Statement containing particular referred to in item 10 of the application under section 74(B) of the Agriculture Income Tax Act, 1991.

1. Amount of Income which has not been disclosed before the assessing authority.
2. Additional amount of Agricultural Income Tax payable on the said turnover.
3. Full and true statement of facts regarding the issue to be settled including the settlement sought by the application.
4. A manner in which the turnover referred to in item No. 1 has been derived

Place:

Signature and Name of Applicant

Date:

The annexure should be accompanied by statement of documents relied on by the applicant"

By order of the Governor,

V.S. SENTHIL

Secretary to Government.

Explanatory Note

(This dose not form part of the notification, but is intended to indicate its general purport).

The Kerala Finance Act, 2001, inter alia provided for amendments to the Kerala Agriculture Income Tax Act, 1991 (15 if 1991) required amendments to the rules issued thereunder.

This notification is intended to achieve the object.

[Kerala Gazette Extra ordinary No. 697 dated 25th May 2002]

                         GOVERNMENT OF KERALA
                                Taxes(B) Department

NOTIFICATION

GO(P) No.72/06/TD Dated, Thiruvananthapuram, 26th July,2006

SRO No. 561/2006.- In exercise of the powers conferred by section 17 of the Kerala Agricultural Income Tax Act, 1991 (15 of 1991) the Government of Kerala, having considered it necessary in the public interest, so to do, hereby make an exemption in respect of agricultural income tax payable under the said Act by all assessees except companies, on the agricultural income derived from the cultivation of coffee, tea, pepper and cardamom for the previous year 2005-06 corresponding to the assessment year 2006-07.

By order of the Governor

P.Mara Pandiyan
Secretary to Government

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport)

In the revised Budget Speech for 2006-07 Government have announced an exemption in respect of tax payable by all assessees other than companies under the Kerala Agricultural Income Tax Act, 1991 (15 of 1991) on the agricultural income derived from the cultivation of coffee, tea, pepper and cardamom for the assessment year 2006-07.

This notification is intended to achieve the above object.