1998 (4) TMI 91

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....ber 5, 1997, passed by the Additional Commissioner of Commercial Taxes, Mysore Zone, Mysore, in Addl. CCT, Mys MLN. AIT. SM11/833.64 of 1997-98, for the assessment year 1982-83, which is marked as annexure "A". The facts of the case are, that the dealer has filed return of income in the status of tenants-in-common for the assessment year 1982-83. The notice under section 20 of the Karnataka Agr....

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....al and directed the assessing authority to levy the agricultural income-tax on the income of Rs. 44,233 as one unit, considering status as tenants-in-common (sic). Against that, the present revision petition is filed. Learned counsel for the petitioner contended that the individuals are co-owners of the property, and, therefore, they being tenants-in-common, the assessment ought to have been ma....

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.... jointly purchased though shares are stated, there is no actual division. Section 3 of the Karnataka Agricultural Income-tax Act, 1957, is a charging section, providing that the agricultural income is a tax at the rate specified in the Schedule to the Act for the financial year in accordance with the provisions of the Act, on the total agricultural income of the previous year of every person. Sect....

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.... status of tenants-in-common continues to be that of association of persons. Therefore, making assessment of the petitioner as association of persons is not unlawful or illegal and it is in accordance with the provisions of the Act. Learned counsel for the petitioner contended that, while exercising the power under section 35 of the said Act, the revisional authority cannot go into the merits o....