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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: chennai Year: 1902 Page 1 of about 7 results (0.042 seconds)

Jan 09 1902 (PC)

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

Court : Chennai

Decided on : Jan-09-1902

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

Decided on : Jan-09-1902

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

Decided on : Apr-24-1902

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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Mar 26 1902 (PC)

Sreeramulu Vs. Kristamma and ors.

Court : Chennai

Decided on : Mar-26-1902

Reported in : (1902)12MLJ197

..... those of a guardian of a minor in existence or in the womb and in fact she, will be accountable to the adopted son for the income derived from the estate until the adoption, it is impossible to maintain this position, and it was virtually exploded long ago in an elaborate judgment of ..... mine). it will be noted that in this passage the privy council distinctly assume that even if the widow's estate should cease by her committing an act of unchastity and the succcession of her husband's heirs should thereby be accelerated, the purchaser or mortgagee, from her of her own life-interest in ..... * * * but further the widow has a right to sell or mortgage her own interest in the estate. * * * if the estate ceases by an act of unchastity the purchaser or mortgagee might be deprived of the estate, if the surviving brother of the husband should prove that the widow's estate had ceased in ..... dictum which has an important bearing on the question now under consideration. their lordships observe that 'if the widow's estate ceases upon her committing an act of unchastity, the period of succession will be acoelerated and the title of the heirs or her husband must accrue at that period. ****** if her ..... by reason that his status as the adopted son and legal representative of the deceased father is the immediate result of her action in adopting him, which act of hers, however, would have been inefficacious but for the authority conferred on her by the, husband. though the inheritance is fully vested in a .....

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Jul 09 1902 (PC)

Subramanian Chettiar Vs. Arunachalam Chettiar

Court : Chennai

Decided on : Jul-09-1902

Reported in : (1902)ILR25Mad603

..... have let to me on permanent lease on the 4th day of the current month of july, the villages of kannangudi vagaira division for a sum which represents the average income of ten faslis together with one-eighth thereof. as agreed to by me to pay as consideration therefor, i shall pay you at the rate of five hundred rupees per ..... admitted, as between the parties to any such instrument, or their representatives in interest, for the purpose of contradicting, varying, adding to, or subtracting from, its terms.'14. the registration act (iii of 1877), section 17, includes amongst the documents requiring registration, 'leases of immoveable property from year to year, or for any term exceeding one year, or reserving a yearly ..... rent.'15. the transfer of property act (iv of 1892), section 105, defines a lease thus: 'a lease of immoveable property is a transfer of a right to enjoy such property, made for a certain time, express ..... personal obligation collateral to the lease. their lordships are of opinion that the agreement is not affected by section 92 of the evidence act; and that there is nothing in the registration act or in the transfer of property act which required that it should be registered as part of the lease.17. the second question is whether the respondents are right, in .....

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Oct 03 1902 (PC)

Ratnamasari Vs. Akilandammal and ors.

Court : Chennai

Decided on : Oct-03-1902

Reported in : (1903)13MLJ27

..... apply to such a suit. the legislature in using the expression 'interfered with' has chosen the mildest expression which would denote some overt act denying the adoption and in my opinion such expression was advisedly chosen as the suit contemplated by article 119 is a mere declaratory suit in ..... to some consequential relief, by reason of the supposed interference and that, therefore, having reference to the proviso to section 42 of the specific relief act, the suit contemplated by article 119 cannot be a mere declaratory one. if the interference was, as in this case, an interference by taking ..... the present plaintiff, the person who, according to the plaintiff's contention) is not an adopted son, may, by some means, either by an act of government or otherwise, obtain possession as an adopted son. the only object therefore of having a declaratory decree is to prevent him being put ..... of the technical meaning which that expression has in indian legal phraseology and that it cannot apply to the corresponding articles 118 and 119 in the act of 1877, in both of which articles the expression 'set aside' and 'establish' were eliminated and the suits described as declaratory suits, the ..... correlative of the expression 'set aside ' and applies, like its correlative, as i shall show hereafter by reference to various articles of the limitation act ' quite indiscriminately to suits for possession of land and to suits of a declaratory nature.' if the ruling of the privy council in jagadamba chowhrani .....

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Dec 23 1902 (PC)

The Maharaja of Vizianagaram by His Guardian and Next Friend, F.W. Gil ...

Court : Chennai

Decided on : Dec-23-1902

Reported in : (1903)13MLJ83

..... , the arrear of revenue was not paid to government by the plaintiff with his own hand but was realized by the collector under the revenue recovery act from the income of plaintiff's share after it was registered as a separate estate. in my opinion this makes no difference, either in regard to the plaintiff's ..... shares or interests, and may obtain possession of them to secure a reimbursement of the amount equitably chargeable to them.a sale made for the payment of taxes is but an incum-brance upon the estate so long as the right to redeem exists the purchaser receives and holds the title as security for money ..... arisen. in page 265 of sheldon on subrogation (2nd edition, it is pointed out that 'one tenant in common upon redeeming the estate from a tax sale, though he will not acquire an absolute title, yet, if his payment were necessary for the protection of his own estate, may hold the estate ..... under his tax title until they pay or tender to him their proportion of the taxes.' though there are several decisions supporting this statement of the law, for the present purpose it is sufficient to quote the ..... , is to redeem the whole property from a prior sale made in solido for the gross amount of taxes due thereon. while the other co-tenants may participate in the benefit of the redemption, the act of their companion is not binding on them so far as to impose upon them a personal obligation to .....

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