Court : Kolkata
Decided on : Jun-08-1932
Reported in : 1ITR1(Cal)
..... of which from all sources exceeds' a certain standard, 'an additional duty of income-tax (in this act referred to as super-tax ....)' those words are reproduced not in section 4 of income tax act, 1918. the relevant words are exactly the same : 'an additional duty of income tax (in this act referred to as super-tax)' the question has arisen whether or not, for the purposes of the collection of ..... the collection and recovery of income-tax,.... shall, so far as they are applicable, apply to the charge, assessment, collection, and recovery ..... upon the subject, where in the case of the income-tax the assessment is made upon him by the surveyor of taxes. more than that, by sub-section 6 of section 7 of the income tax act, 1918, it was necessary to declare that : 'all provisions of this act relating to persons.... to be chargeable with income-tax, and to income-tax assessments, and to appeals against those assessments, and to .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-19-1932
Reported in : AIR1932Cal886,140Ind.Cas.1
..... this court two questions, the first being framed by the assessees, the second framed by himself (1):whether the owner's share of municipal tax payable under the calcutta municipal act 1923 is virtually a tenant's tax? (2) in calculating the annual value of property under section 9, income-tax act, 1922 (11 of 1922), can any deduction be made on account of the municipal ..... tax payable under section 151, calcutta municipal act 1923? (in this question 's. 151' would seem to mean 's. 149'). the commissioner's opinion upon both questions is in the negative. the assessees by their counsel disclaim any ..... of the lands and buildings and the other half of the occupiers thereof.2. the asse3sees's income from these properties is assessable to income-tax under the head 'property' in the manner prescribed by section 9 of the act (11 of 1922). in their return of income for the year of assessment 1930 the assessees put down the figure rs. 48,000 as the ..... annual value of the properties. the income-tax authorities finding that in the year of account the tenant in addition to the rent paid to the .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-25-1932
Reported in : 1ITR12(Cal)
..... of the case and questions arose whether compensation or profits accounted for by the government, and the like, were or were not to be treated as income either for the purposes of the income tax acts or the acts governing excess profits duty. i am putting compendiously the problems which were raised in a large number of cases.i do not think it necessary here ..... might treat as deductions, because he wished to make a fund to provide against future accidents, and things of that kind, which are not dealt with at all by the income tax acts.' he and bruce, j., founded themselves upon the narrow words which are now found in rule 3.it appears to me that these contributions were not paid for the purpose ..... is the rule under which a deduction is admissible. that depends upon the construction of rule 3 of the rules applicable to cases i and ii of schedule d. the income tax act, as was pointed out by lord loreburn in strong and co. of romesy v. woodified, does not state affirmatively what may be deducted. it merely furnishes negative information. but lord ..... fir and cedar lumber co., a case decided in the privy council, upon a british columbia taxation act, an act containing language very different from the income tax acts which we have here directly to consider, that it might be, at any rate under the provisions of that act, that where the fire insurance is in respect of loss of net profits, then that would be .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-05-1932
Reported in : AIR1932Cal626,137Ind.Cas.340
..... egypt where they manufacture salt and export it to various parts of the world including india. they do not contest that they are liable to pay income tax under section 42 of the act (11 of 1922), but they have raised before the commissioner and he has referred to us the following question: is an assessee assessed under section ..... of nations towards the nationals of others might listen to the argument of the assessees with great respect, but we cannot make room for it in the indian act. the question referred to us must be answered as to the first part in the negative. the second part need not be answered as it assumes that ..... that all profits accruing to a person through or from any business-connexion or property in british india shall be deemed to come within the class of profits taxed by section 4. sub-section 3 shows that profits arising from sale of merchandise exported to british india are within the class that has been made taxable ..... article is sold the whole profit is realised for the first time. support for the assessee's argument cannot be derived from anything in section 10 of the act, the principle of which is to permit of allowances for actual expenditure and loss actually incurred for the purpose of earning the profits. the phrase 'earning such profits ..... rankin, c.j.1. this reference has been made by the commissioner of income tax upon a question arising out of assessments upon the port said salt association, ltd., for the years 1928-29 and 1929-30. the assessees have their .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-30-1932
Reported in : AIR1933Cal78
..... opinion in such a case there is no contravention of the provision of section 85.4. it is argued in the second place that under the old act personal tax was at the rate of 8 as per cent, whereas the present municipality enhanced it to rupee 1 per cent. it is said that under section 7 rate ..... objection too was not taken at the trial. section 93, bengal municipality act, contains provision which empowers the municipality to enhance an assessment upon the ground that it appears to them to be inadequate and to have been so made owing to ..... there are no findings of fact by the courts below to support the objection.6. the third contention is that the respondent municipality had no power to increase a tax within the period of assessment of 3 years from rs. 9 to rs. 15. there is a great deal of force in this argument; but unfortunately this ..... on their annual value to be ascertained in the manner prescribed in section 101. in ward no. 1 of the mymensingh municipality it so happens that personal tax is realised from private persons living in that ward as from those living in the other wards of the municipality but there being some government buildings in that ..... raised to rs. 500 a month. he was assessed originally at the rate of rs. 9 per quarter, that is, one per cent. on the annual income and from october 1920 he was assessed at rs. 15 a quarter it being alleged that his salary was rupees 500 a month. the .....Tag this Judgment!
Court : Kolkata
Decided on : May-13-1932
Reported in : AIR1933Cal295
..... opinion that this effect cannot be given to the deed as regards the other properties. the directions as regards the income of the property are really four. the first is the provision for taxes and repairs; the second is the provision for worship and the feeding of brahmins, etc., within which may ..... should keep accounts and that other heirs shall be competent to inspect the accounts. there is a provision for the removal from office of a shebait acting improperly, and a provision to exclude females from the shebaiti. there is a provision in certain circumstances for shebaits to be appointed by deed. ..... from the question whether the deed could be shown by extrinsic evidence to represent no more than a colourable pretence of dedication not intended to be acted on. the written statement of braja in para. 2, howeversubmits that no valid dedication was effected by the said two documents nor was any ..... but such persons have no legal duty to protect the endowment and, until the shebait is removed or controlled by the court, he alone can act for the idol.28. in seetaramaraju v. subbaraju air 1922 mad 12 the question was discussed whether possession could be adverse against a lunatic and ..... branch by the same decree taken a partition between themselves, the matter might have been slightly plainer, which was plain enough already. satya was not acting fraudulently in collusion with pulin. i attach no importance, either in fact or in law, to the circumstance that the possession enjoyed by satya was .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-29-1932
Reported in : AIR1932Cal844,140Ind.Cas.866
..... the president has only taken into account taxes and repairs in his estimate of the income from the premises, has made no allowance for discount on the bonds, stamp duty on the conveyance, the income-tax on the property, rental as compared with the bonds (which are income-tax free) or the fall in rental values ..... in these proceedings was a judge and was bound to exercise his functions in a judicial manner, whereas in adopting this procedure he has clearly acted illegally, and substantial prejudice has resulted to the party. the rule must be made absolute. the order of the learned president which has been ..... 1930, above referred to that the parties interested in the properties forming the subject-matter of investigation are not parties to the proceedings under the act, and that the president was wrong in allowing them to appear before him and treating them as parties. nevertheless it appears that the sellers ..... otherwise than by lease or demise the terms and conditions of which have been previously approved by the governor of bengal in council,' (amending act 25 of 1923) and in case the nawab bahadur does attempt to go against that provision the indenture gives power to the secretary of state ..... raised before us however of a different nature. it has been argued that the order complained of is without jurisdiction because section 32, land acquisition act, does not apply to this case at all. the contention is one now raised for the first time though before the president the parties have .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-02-1932
Reported in : AIR1932Cal745,140Ind.Cas.5
..... throe departments--the railway, the military and the civil service. the result is that the amount of liability is swelled and the income drops. to increase the income, the government of india levied about 55 crores of rupees of new taxes in two years and are getting on thus maintaining their traditional policy. there can be no improvement of india's economic condition ..... . bose further raised certain technical questions which, in my opinion, for the reasons set out below, were without substance. the jurisdiction of this court under section 23, press (emergency powers) act, is of an extremely limited character and we are not concerned with the question of the intention of the writer of the objectionable passages; all that we are concerned with ..... to refer to any of the other subsections. in order to fully understand the precise position it is necessary to set out section 4, sub-section (1), press (emergency powers) act 1931, and the amendment thereof by section 63, emergency powers ordinance, 1932. (after quoting in extenso section 4 (1) and section 63, emergency powers ordinance, 1932, as amended by ..... petitioners have published and printed in the said newspaper on 17th april 1932 an article containing words of the nature described in sub-section (1), section 4, press (emergency powers) act, 1931, as amended by section 63, emergency powers ordinance, 1932, the objectionable passages wherein being set out in the annexure to the notices served on the petitioners and the question .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-07-1932
Reported in : 143Ind.Cas.757
..... . as against the pleader witness nibaran chandra guha who is an old man of 68, all that has been said is that he is not well off, does not pay income-tax and has no register clerk, but he is a likely person off have been asked to help in the execution of the deed, because his house is 10 or 15 ..... will not take it'. when informed of it he may repudiate it, it vests in him until he repudiates it.' whatever difference the wording of section 122, transfer of property act, may make in the matter, there is no authority for the view, which to us seems most unreasonable that for an acceptance of an onerous gift, acceptance of the gift .....Tag this Judgment!