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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: chennai Page 1 of about 27,652 results (0.102 seconds)

Jan 09 1902 (PC)

Major C. Bell, R.A., Superintendent Gun Carriage Factory Vs. the Munic ...

Court : Chennai

Reported in : (1902)12MLJ208

..... necessary implication there is not, in my opinion, one kind of crown exemption from the statute of elizabeth and another kind of crown exemption from the income-tax acts (p. 76)*. lord bramwell:--the poor-rate is local. whatever exempts part of the property in a rated locality, adds to the burden on the ..... the duty on some property belonging to the crown. but i do not think it made out that there is any such, intention shown in the income-tax act. reliance was placed in the argument on the general words of the rule 'which rule shall be construed to extend to all lands, tenements and here ..... law, half the poor-rate is imposed on the owner in respect of property, and so far the case is more closely analogous to that of the income-tax; but, i think, that whether the rate is eligible in respect of property or in respect of occupation, the ground of exemption must be the same ..... , in one view the question is unimportant. for if this kind of property pays everywhere, a less rate of income-tax will be necessary and a greater local rate everywhere. whereas, by our decision, more income-tax may he required and less local rate. and this is what many people think desirable' (pp. 79-80).31 ..... it seems to me that it is not material whether the assessment statute imposing any tax, does so, like the poor-rates acts for a local purpose, or like the statute imposing a duty on post horses, considered in mess v. cook, or the income-tax, for an imperial purpose. in each there is an implied exemption on the .....

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Jan 09 1902 (PC)

Bell Vs. the Municipal Commissioners for the City of Madras

Court : Chennai

Reported in : (1902)ILR25Mad457

..... and necessary implication. there is not, in my opinion, one kind of crown exemption from the statute of elizabeth and another kind of crown exemption from the income tax acts, (page 76) .... lord bramwell.--the poor-rate is local. whatever exempts part of the property in a rated locality, adds to the burden on the rest ..... impose the duty on some property belonging to the crown. but i do not think it made out that there is any such intention shown in the income-tax act. reliance was placed in the argument on the general words of the rule 'which rule shall be construed to extend to all lands, tenements and ..... law, half the poor-rate is imposed on the owner in respect of property, and so far the case is more closely analogous to that of the income-tax; but, i think, that whether the rate is exigible in respect of property, or in respect of occupation, the ground of exemption must be the same ..... indeed in one view the question is unimportant. for if this kind of property pays everywhere, a less rate of income-tax will be necessary and a greater local rate everywhere. whereas by our decision more income-tax may be required and less local rate. and this is what many people think desirable (pages 7s-80).'31. ..... that it is not material whether the assessment statute imposing any tax, does so, like the poor-rate acts, for a local purpose, or like the statute imposing a duty on post-horses, considered in the king v. cook 3 t.r. 519 or the income-tax, for an imperial purpose. in each there is an .....

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Apr 24 1902 (PC)

Kadir Mohideen Marakkayar Vs. Muthukrishna Aiyar and anr.

Court : Chennai

Reported in : (1902)12MLJ368

..... of 1864, and the reasoning on which the decision proceeds are equally applicable to a sale under act ii off1864, for arrears of income-tax. the difference in the wording between the corresponding sections of the income-tax act and abkari act is merely verbal.7. in our opinion, therefore, the second defendant by his purchase acquired only the equity of redemption in respect of mohamed moideen ..... may be brought to sale for realisation of the income-tax, but that its effect simply is to extend the procedure prescribed by (madras ..... share in the mortgaged property, in which case under section 2 of act ii of 1864 the land, the buildings upon it, and its products form the security for the public revenue. we are clearly of opinion that section 30 of the income-tax act, has not the effect of converting income-tax into an arrear of land revenue due in respect of the land which ..... shares of the other heirs of kadir lavvai as they were not made parties to it, and that the sale of the mortgaged property under the revenue recovery act for realising arrears of income-tax will vest the same in the 2nd defendant, the purchaser, free of the mortgage encumbrance,, at any rate so far as the share of mohamed moideen is concerned .....

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Sep 22 1908 (PC)

Venkatachella Chettiar and ors. Vs. Sampathu Chettiar and ors.

Court : Chennai

Reported in : 1Ind.Cas.705

..... not communications made to him. this is a strong argument against the privilege claimed for the returns or statements on which such orders are made: under section 28 of the income-tax act the collector can compel the production of documents and enforce the attendance of witnesses. it is difficult to say that documents produced or statements made under process of law can ..... by the officer who appeared: reg. v. yakatazkhan. 2 ms 1863, mayne's 'criminal law of india,' 3rd edition, p. 91.2. with reference to this rule itself under the income-tax act, jenkins, j., took the same view following the above decisions in jadobram dey v. bulloram dey 26 c.k 281. the same conclusion was arrived at by subrahmania ayyar, j ..... also entitled to inspect them. the collector's objection to such inspection cannot be upheld. the next question is whether they are admissible in evidence. under section 38 of the income-tax act ii of 1886 the governor-general in council may make rules for preventing any disclosure, and by rule 15 all public servants are forbidden to make public or disclose, except ..... appeal, and the advocate-general represented to us that under instructions from the local government the deputy collector declines to produce them. he contends that, under section 38 of the income-tax act and rule 15 of the rules framed by the government of india with reference thereto, the collector is prevented from disclosing the particulars of those documents, and that they are .....

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Dec 22 1908 (PC)

Emperor Vs. Chota Singh

Court : Chennai

Reported in : 3Ind.Cas.885

..... a chief presidency magistrate thereby showing that 'district magistrate' does not ordinarily include 'presidency magistrate.' sections 8 and 10 of the same act confer certain powers on presidency magistrates or magistrates of the first class. in section 8 of the income-tax act ii of 1886, 'magistrate' is defined as meaning a presidency magistrate or magistrate of the first or second class. section 71 ..... of the stamp act ii of .1899 lays down that no magistrate other than a presidency magistrate or a magistrate whose powers are ..... it is thus clear that ordinarily a presidency. magistrate would not be included in the terms district magistate 'and magistrate of the first class.' section 11 (2) of the prisons act provides that the superintendent of a prison other than a central prison or a prison situated in a presidency town shall obey certain orders given by the district magistrate. the ..... been filed by government. objection is taken on behalf of chota singh that the presidency magistrate had no jurisdiction to try the offence.2. under section 52 of the prisons act, prisoners guilty of certain offences may be forwarded by the superintendent to the court of the district magistrate or of any magistrate of the first class having jurisdiction. no specific .....

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Dec 29 1911 (PC)

Basrur Venkata Row Vs. the Crown

Court : Chennai

Reported in : (1912)22MLJ270

..... in the office of the head assistant collector of south canara. the forged documents related to the assessment to income tax of one vishnumurti upadhya for the year 1905-1906. the prosecution alleges thai the b. schedule of income put in by vishnumurti under the income-tax act, the takid issued to the village officers of gundmi to send a report, the takid issued to the ..... patel of gundmi to communicate to the assessee the order of confirmation of the tax, the deposition of vishnumurti before the village officers, the deposition of ..... payments made by him. vishnumurti denounced those documents as forgeries. when vishnumurti was being cross-examined in the sub-court as a witness he was shown certain certified copies of income-tax proceedings relating to him and cross-examined with reference to them. he denounced these also as forgeries. they were not filed in the sub-court, though the plaintiff vishnumurti and ..... the court called upon nagappa hande to produce them. nagappa applied for copies of these income-tax proceedings in february 1909; these certified conies were the documents used at the cross-examination of vishnumurti. the first accused is alleged to be the writer of these documents. he .....

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Dec 29 1911 (PC)

In Re: Basrur Venkata Row

Court : Chennai

Reported in : 14Ind.Cas.418

..... in the office of the head assistant collector of south canara. the forged documents related to the assessment to income-tax of one vishnumurti upidhya for the year 1905--1906. the prosecution alleges that the b. schedule of income put in by vishnumurti under the income tax act, the takid issued to the village officers of gundmi to send a report, the takid issued to the ..... patel of gundmi to communicate to the assessee the order of confirmation of the tax, the deposition of vishnumurti before the village officers, the deposition of ..... payments made by him. vishnumurti denounced those documents as forgeries. when vishnumurti was being cross-examined in the sub-court as a witness, he was shown certain certified copies of income-tax proceedings relating to him and cross-examined with reference to them. he denounced these also as forgeries. they were not filed in the sub-court, though the plaintiff vishnumurti ..... and the court called upon nagappa hande to produce them. nagappa applied for copies of these income-tax proceedings in. february 1909; these certified copies were the documents used at the cross-examination of vishnumurti. the first accused is alleged to be the writer of these documents. .....

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Aug 30 1912 (PC)

In Re: R. Nataraja Iyer

Court : Chennai

Reported in : 16Ind.Cas.755; (1912)23MLJ393

..... divisional officer has been sent up to this court. the petitioner's contention is that the divisional officer, in determining an appeal under the income tax act, did not act as a court; and he had, therefore, no jurisdiction to pass an order under section 476 of the criminal procedure code; secondly, that even if ..... and 5, i agree in the conclusions of my learned brother. i think that the divisional officer was a court in hearing appeals under the income tax act. the word 'court' has numerous significations in the english language in various departments of human activity. confining oneself to the significations of this term ..... of certiorari on an officer beyond the limits of its original jurisdiction?(2) was the divisional officer a court in hearing appeals under the income tax act?(3) if he was a court, should the petitioner have applied to the revenue board to get the divisional officer's order set aside ..... of certiorari on an officer beyond the limits of its original jurisdiction?(2) was the divisional officer a court, in hearing appeals under the income tax act?(3) if he was a court, should the petitioner have appealed to the revenue board to get the divisional officer's order set aside?( ..... on certiorari as the petitioner had other remedy open to him, because the divisional officer was a revenue court in hearing appeals under the income tax act and the order was one which could be set aside by the revenue board to whom the divisional officer was subordinate; thirdly, that assuming .....

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Aug 18 1914 (PC)

Gunnam Dorayya Vs. Vadapalli Ayyama Charyulu and anr.

Court : Chennai

Reported in : AIR1915Mad481; 25Ind.Cas.797; (1914)27MLJ295

..... says ' arrears of water-cesses shall be realized in the same manner as arrears of land revenue', ' are or may be realized,' that as similar expressions in the abkan and income tax acts have been construed (see ramachandra v. pitchai kanni i.l.r. (1884) m. 434 ) to mean that only the procedure as to the attachment and bringing to sale of the ..... defaulter's property mentioned in act ii of 1864 was intended to be applied to sales for the recovery of arrears due by defaulting abkari renters and income-tax payers and not that the sales of properties held for the recovery of such arrears was free from prior ..... the land itself and the provisions of act ii of 1864 apply therefore to the recovery of irrigation cesses; and the government need not ..... the recovery of arrears or irrigation cesses could not have the benefit of section 42 of act ii of 1864. we think, however, that this argument ignores, the distinction between irrigation cesses and the sums due from abkari and income-tax defaulters. under sections 1 and 2 of act ii of 1866, irrigation cesses have been made part of the public revenue due on .....

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Nov 24 1914 (PC)

Nagaraja Pillai and anr. Vs. the Secretary of State for India in Counc ...

Court : Chennai

Reported in : AIR1915Mad1113; (1916)ILR39Mad304

..... office. as the court held that there was no basis for the plea that confidence of any kind was in question and that the income tax act and rules justified none, the decision is inapplicable to the case of a report by one officer to another. the english cases must be ..... injunction restraining the defendants from interfering with the conduit. the right claimed is an easement falling within section 4, illustration (c), of the indian easements act; the mangudi channel takes the place of 'b's stream' in the illustration, and the ' fountains in the garden attached to the house' ..... applied with caution because, they do not statedly distinguish between the principles embodied in sections 124 and 163 of the indian evidence act. reference may therefore be limited to those, in which the necessity for a preliminary decision by the court as to the official character of ..... raised by plaintiffs' second contention.7. the indian law as to government privilege is contained in sections 123, 124 and 162 of the indian evidence act. of these, section 124 is relied on here and need be considered, plaintiffs' contention regarding it being that the words 'communications in official confidence ..... summoned and in respect of which the tenth defendant, the secretary of state, claimed privilege under sections 123, 124 and 162 of the indian evidence act, the chief engineer stating that public interests would suffer by its production. the district munsif allowed the objection, when it was made at the .....

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