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State of Maharashtra - Section

Section 29 in The Maharashtra Agricultural Income-Tax Rules, 1962

29. Copies of Documents.

(1)Any person who is a party to a proceeding under the Act or under these rules may apply to the appropriate authority having jurisdiction in respect of such proceeding or having the custody of the records pertaining thereto, for a certified copy of a document produced or filed in such proceeding or of an order passed by such authority.
(2)An application made under sub-rule (1) shall be accompanied by a fee of twenty naye paise in court-fee stamp and a deposit of an amount to cover the cost of preparing certified copies according to the scale of copying fees specified in sub-rule (3). The amount calculated according to the said scale of fees shall be retained by the said authority as copying fees and the amount, if any, by which the amount deposited exceeds the amount of copying fees so retained shall be returned to the applicant at the time of delivering the copy :Provided that, the applicant shall, if the amount deposited by him is not found to be sufficient to cover the amount of copying fees, pay the deficit before taking delivery of the copy.
(1)The following fees shall be paid for obtaining a certified copy of a document under this rule-
(i) for the first 200 words or less-  
  in English 75 n P.
  in Hindi or in any regional language 40 n P.
(ii) for every additional 100 words or fraction thereof-  
  in English 40 n P.
  in Hindi or in any regional language 20 n P.
A uniform extra copying fee of Re. 1 per copy shall be charged on an application for a copy required urgently.Form 1(See rule 3(2))Statement regarding Depreciation Allowance Claimed
Description of irrigation or protective work orother capital asset constructed or acquired after thecommencement of this Act. Written down value, as at the beginning of theaccounting period. Capital expenditure during the year for addition,alteration, improvements and extensions. Date from which the additions, etc, mentioned incolumn 3 have been used for the purpose of agriculture.
1 2 3 4
       
Written down value as at the beginning of theaccounting year, of any machinery or plant used exclusively foragricultural purpose but sold or discarded during the year andthe value for which such machinery or plant is actually sold orits scrap value with the dates on which first brought in use andsold or discarded. Amount on which depreciation is now claimed. Prescribed rate of depreciation. Amount of depreciation allowance claimed. Remarks.
5 6 7 8 9
         
I, ................., declare that to the best of my information and belief the capital assets described in column 1 of the above statement were the properties of ............ during the year ended .........., and that the particulars mentioned in the above statement are correct.Place ...............Date ................Signature of assessee...........Status......................Form 2[See Rule 8(1)]Notice under section 22 (1)Return of Total Agricultural Income of the previous year for assessment in the year commencing on the 1st day of April, 19. .....In pursuance of sub-section (1) of section 22 of the Maharashtra Agricultural Income-tax Act, 1962 (Maharashtra XLI of 1962), notice is hereby given to every person whose total agricultural income during the previous year exceeded rupees thirty-six thousand to furnish [to the Agricultural Income-tax Officer concerned] [Inserted by Notification No. AIT 1068/1837-XIII, dated 3.3.1969.] not later than [............. ] [The date shall be so fixed as to leave 60 clear days from the date of notice.]from the date of this notice, a return in Form 3 appended to the said rules and verified in the manner indicated therein, setting forth (along with such other particulars as are required by the said form) his total agricultural income during that year, together with a copy of receipted challan.A copy of the said Form 3 will be supplied free of charge to any person who for the purpose of complying with this notice applies at my office [or at the office of the Agricultural Income-tax Officer concerned] [Inserted by Notification No. AIT 1068/1837-XIII, dated 3.3.1969.].Penalty. - Any person who fails, without reasonable cause, to furnish the return required by this notice, or fails without reasonable cause to furnish it within the time allowed, or in the manner required, is liable under section 29 or under section 58 to a penalty not exceeding the amount of the agricultural income-tax payable by him or simple imprisonment which may extend to six months or with fine not exceeding two thousand rupees or with both.[Commissioner of Agricultural Income-tax] [Substituted by Notification No. AIT 1068/183 - XIII, dated 3.3.1969.].[* * *] [The word 'Address' was deleted by Notification No. AIT 1068/1837-XIII, dated 3.3.1969.][Bombay] [Inserted by Notification No. AIT 1068/1837-XIII, dated 3.3.1969.][Dated the..............]Form 3(See rule 9)Form of Return of Total Agricultural Income for Individuals, Hindu Undivided Families, Companies, Firms and Associations of Persons or Bodies of Individuals under section 22 of the Maharashtra Agricultural Income-tax Act, 1962(See paragraph 1 of the Notes for Guidance)Agricultural Income-tax Year 19......... 19.....Name.........................................................................................Name of Father or Husband...............................................................[Status] [ Please state here whether the assessee is an individual, a Hindu undivided family, a Company, a Firm or other Association of Persons or Body of Individuals.] .....................................................................................Address (village................................... Post Office. ............................Taluka/Tahsil.....................................District...................................Name of the building.........................................................................Street/Road...............................Town/City.................................)Statement of total agricultural income during the previous year ended on .........................(see paragraph 2 of the Notes for guidance).
  Sources of agricultural income (see paragraph 3of the Notes for guidance) AmountRs. n P.
(1) Rent and revenue derived from land which isused for agricultural purposes and is either assessed to landrevenue in Maharashtra State or subject to a local rate assessedand collected by the officers of Government as such (Detailsshown in Schedules "A" and "B"-seeparagraph 4 of the Notes for guidance).  
(2) Income derived from such land by -  
  (a) agriculture  
  (b) the performance by a cultivator or receiver ofrent-in-kind of any process ordinarily employed by a cultivatoror receiver of rent-in-kind to render the produce raised orreceived by him fit to be taken to market.  
  (c) the sale by a cultivator or receiver ofrent-in-kind of the produce raised or received by him in respectof which no process has been performed other than a process ofthe nature described in item (b) (Details shown in Schedule "C"-seeparagraph 5 of the Notes for guidance).  
(3) Any income derived from any building owned oroccupied by the receiver of the rent or revenue of any suchland, or occupied by the cultivator or the receiver ofrent-in-kind on any land with respect to which, or the produceof which, any process mentioned in paragraphs (ii) and (iii) ofsub-clause (b) of clause (1) of section 2 is carried on :  
  Provided that, the building is on or in theimmediate vicinity of the land, and is a building which thereceiver of the rent or revenue or the cultivator, or thereceiver of rent-in kind, by reason of his connection with theland, requires as dwelling house, or as a store-house, or otherout-building.  
(4) Agricultural portion of the income derived fromagriculture and business by cultivation of crops, manufactureand sale of commodities made therefrom (seeparagraphs 6,7 and 8 of the Notes for guidance).  
(5) Share in the agricultural income of any firm orassociation of persons exempt from assessment under section II(Details shown in Schedule "D"-seeparagraph 9of the Notes for guidance).  
  Total  
Less Deduction -  
  AmountRs. Ps.
Share in the agricultural income of any firm or association ofpersons, as per item 5 above. ___________
Net agricultural income ___________
LessRs.. 36,000 under section 4(2) of the Act ___________
Net taxable income ___________
Amount of tax payable at the rate of fifty naye paise for eachrupee ___________
Amount paid ___________
Chalan No ..............date.............. of.... the........ Treasury/Sub-Treasury isattached hereto. ___________
I declare that, to the best of my knowledge and belief the information given by me in the statement of total agricultural income is correct and complete, that the amounts of income and other particulars shown are truly stated and relate to the year ended ................... and that no other agricultural income was received by me/the family/the firm/the company/association/body during the said year, and, association.I further declare that, in claiming the deductions mentioned above on sums have been included in the statement by me/the family/the firm/the company the association/body in respect of which a relief might have been claimed under the Income Tax Act, 1961 during the previous year for which the return is made.Signature.Date...................Status.....................................Note 1. - The declaration should be signed as provided in rule 9.Note 2. - The signatory should satisfy himself that return is correct and complete in every respect before signing the verification and the alternatives which are not required in the declarations should be scored out.Note 3. - (a) All agricultural income derived from any land, situated in the State of Maharashtra even by a person who does not reside in the State or who resides in it, but is temporarily absent therefrom, is liable to be assessed to agricultural income-tax and must, therefore, be entered in this form.
(b)All agricultural income received by a person in any capacity whatsoever, whether as an owner or as a holder of a property for himself or for any other, or partly for his own benefit and partly for another, either as owner, guardian, trustee, agent, receiver, common manager, administrator, executor, or in any capacity recognised by law, must be recognised in this form.
Note 4. - (a) In computing your total agricultural income you should enter so much of the income of your spouse or minor child as arose directly or indirectly -
(i)from assets transferred directly or indirectly to your spouse otherwise than for adequate consideration or in connection with an agreement to live apart.
(ii)from assets transferred directly or indirectly by you to your minor child, not being a married daughter otherwise than for adequate consideration.
(b)You should also enter so much of the income of any association of persons consisting of yourself and your spouse as arises from any assets transferred by you to such association.