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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: chennai Year: 1903 Page 1 of about 2 results (0.046 seconds)

Dec 03 1903 (PC)

The Municipal Council of Mangalore by Its Chairman Vs. Rev. L. Doneda, ...

Court : Chennai

Decided on : Dec-03-1903

Reported in : (1904)14MLJ410

..... v. sullivan l.r.6 a.c. 373 the question raised with reference to section 4 of new brunswick act, 31 vic. c. 36, was whether the tax thereby imposed upon the appellant bank was to be assessed upon the amount of income derived from its business within the city of st. john during the year in question without taking into account losses ..... income' and not gross income it will be impossi-ble to maintain that the provisions of the ..... printing press in mangalore) he is liable to be taxed under the act, with reference only to the profits of his business and not the gross receipts. under section 53 and schedule a to the act, the class under which he is liable to be taxed depends upon his ' estimated income ' and if the meaning of the word 'income' in schedule a be ' profits' or 'net ..... act have been in substance and effect complied with if the municipality have, as admitted, taken the estimated gross income and not the net .....

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Dec 02 1903 (PC)

Ramaya Vs. the Secretary of State for India in Council

Court : Chennai

Decided on : Dec-02-1903

Reported in : (1904)14MLJ37

..... statutes which contain the whole law bearing on the subject, so far as land outside the town of madras is concerned, viz., the revenue recovery act, (madras) act ii of 1864 and madras regulation xxvi of 1802.5. of the former, sections 1, 2, 3, 26 and 42 are alone material. the ..... villages and zamindaris--whether such encroachment, obstruction, wrongful use or alienation be by private individuals--including ' land-holders' specified in section 3 of madras act viii of 1865 or by municipal|councils or other local authorities. any such legislation, if deemed necessary, will of course proceed on lines consistent with ..... the following remarks with reference to the considerations that were pressed upon us. if the existing provisions of law contained in the municipal and local boards acts, the code of criminal procedure and other enactments, if any, are found inadequate to check the evil complained of, recourse must be had to ..... scrutiny.3. the term 'assessment' in the sense material to the present discussion means ' the setting, fixing or charging a certain sum upon, as a tax.' at first sight, therefore, the phrase ' prohibitory assessment' when applied to an impost by government with respect to land, strongly suggests the notion that such ..... person who has to pay the land tax or revenue is referred to in the enactment as a ' land-holder' find section 1 explains the term as .....

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