M/S CONSOLIDATED COFFEE LTD. ETC. versus THE AGRICULTURAL INCOME TAX OFFICER, MADIKERI AND ORS.

M/S CONSOLIDATED COFFEE LTD. ETC. versus THE AGRICULTURAL INCOME TAX OFFICER, MADIKERI AND ORS.

During the period in which a stay of recovery granted by an appellate authority or court is in operation and its conditions are complied with, the assessee cannot be said to be in default and is not liable for penalty under Section 42 of the Karnataka Agricultural Income Tax Act, 1957.

Parties
Appellant: M/S Consolidated Coffee Ltd. Etc.; Respondents: The Agricultural Income Tax Officer, Madikeri and Ors.
Jurisdiction
India
Judgment Date
14 November 2000
Procedural Posture
Civil Appeal / Appeal Before Supreme Court Against Karnataka High Court Division Bench Judgment
Outcome
Appeals allowed.
Legal Topics
Agricultural Income Tax, Penalty During Stay Orders, Default Under Tax Law
Taxation Agricultural Income Tax Penalty During Stay Orders Default Under Tax Law

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Parties

M/S Consolidated Coffee Ltd. Etc.

Appellant

The Agricultural Income Tax Officer, Madikeri and Ors.

Respondents

Procedural Posture

Civil Appeal / Appeal Before Supreme Court Against Karnataka High Court Division Bench Judgment

Legal Issues

  1. 1 Whether penalty can be levied for the period during which stay orders of recovery of tax were in operation under the Karnataka Agricultural Income Tax Act, 1957

Ratio Decidendi

During the period in which a stay of recovery granted by an appellate authority or court is in operation and its conditions are complied with, the assessee cannot be said to be in default and is not liable for penalty under Section 42 of the Karnataka Agricultural Income Tax Act, 1957.

Court Disposition

Appeals allowed.

Orders

  • Demands of penalty under Section 42 for the period of the stay are set aside.
  • No order as to costs.