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State of Karnataka - Section

Section 23 in Karnataka Agricultural Income-Tax Act, 1957

23. Power to assess individual members of certain associations.

(1)Where the [Assistant Commissioner of Agricultural Income-tax] [1] is satisfied that any association of individuals other than a Hindu undivided family, and Aliyasanthana family or branch, Marumakkattayam tarwad or tavazhi or a company is under the control of one member thereof, and that such association has been formed or is being used for the purpose of evading or reducing the liability to agricultural income-tax of any member thereof, he may, with the previous approval of the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] of Agricultural Income-tax, pass an order that the sum payable as agricultural income-tax, by the association shall not be determined, and thereupon the share of each member in the agricultural income of the association shall be included in his total agricultural income for the purpose of his assessment thereon.Explanation. -(1) A member of an association who owns the whole or the major portion of the capital of the association shall not by reason only of that fact be deemed to control the firm or association.
(2)The [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] of Agricultural Income-tax shall not give his approval to any order proposed to be passed by the [Assistant Commissioner of Agricultural Income-tax] [1], under this section until he has given the firm or association concerned an opportunity of being heard.
(3)Where any member of an association of individuals makes default in the payment of tax on his share of income which has been included in his total agricultural income under the provisions of sub-section (1), such tax may be recovered from the association.
(4)Where the agricultural income-tax is recoverable from an association under this section, a notice of demand shall be served upon it in the prescribed form showing the sum so payable, and such association shall be deemed to be the assessee in respect of such sum for the purposes of Chapter V.