dated August 24, 1994, issued by the Central Board of Direct Taxes. The relevant portions of the circular are as follows :
" Section ... Board in the light of the recommendations of the Tax Reforms Committee (see [1992] 197 ITR (St.) 177), headed by Prof. Raja J. Chelliah
dated 24-8-1994 issued by the Central Board of Direct Taxes. Relevant portions of the circular are as follows:
" Section ... Board in the light of the recommendations of the Tax Reforms Committee headed by Prof. Raja J. Chelliah and it has been decided that prima
submitted further that after the coming into force of the Land
Reforms Act , tax would not be collected in the name of the
Janmi ... petitioners that, after the coming into force of the Land
Reforms Act , tax in respect of the property could not be
received in the name
entire income as basic tax, leaving nothing for himself. Again, an important change in the incidence of liability to pay tax, brought about ... kanam tenant shall be liable to pay all Government and local taxes in respect of the land comprised in such holdings, whether existing
Reform Flour Mills Private Ltd. v. CIT [1978] 114 ITR 227 (Cal) cited on behalf of the assessee, both before the Tribunal and before ... concept of accrual. See the principle stated in Reform Flour Mills Private Ltd. v. CIT [1981] 132 ITR 184 (Cal). As stated earlier, the only
sales taxation, as well as estimated tax basis, applied within the context of the regular tax system."
15. (The Economic Times dated ... could get the advantage. Fiscal theorists opine that this tax--termed as a lump sum tax--is the ideal form of taxation from the point
negatived the claim allowed by the Income-tax Officer and upheld by the Commissioner of Income-tax (Appeals) on the basis of actual payment basis ... Reform Flour Mills (Pvt.) Ltd. v. CIT , [1978] 115 ITR 598, 608 (Cal). (2) No doubt, the assessee was following the mercantile system of accounting
would, therefore, be proper to analyse the taxing-scheme and examine the scope of the taxing measure to find out the exact extent ... ceiling limit provided under the Land Reforms Act , the quantum of tax payable will be comparatively small. The extent of the land does not vary
others to restore the acceptance of land
tax using their political influence. As per the Land Reforms
Act , the Jenmi of the disputed land ... land and the same are invalid.
Therefore, the acceptance of the land tax on the property
should be suspended till the decision is taken
AGED 42 YEARS
SENIOR TAX ASSISTANT,OFFICE OF THE JOINT COMMISSIONER
OF STATE TAX AUDIT,KOZHIKODE, 3RD FLOOR,
STATE GST DEPARTMENT,SGST COMPLEX,
JAWAHAR NAGAR ... SOMAN, SENIOR TAX ASSISTANT,
TAXPAYER SERVICES CIRCLE,
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, CHENGANNUR, ALAPPUZHA ,RESIDING AT MADATHIL
PADMAVILASAM, KEEZHCHERIMEL CHENGANNUR,ALAPPUZHA
