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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: chennai Year: 1912 Page 1 of about 14 results (0.042 seconds)

Aug 30 1912 (PC)

In Re: R. Nataraja Iyer

Court : Chennai

Decided on : Aug-30-1912

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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Oct 11 1912 (PC)

The Secretary of State for India in Council, Through the Collector of ...

Court : Chennai

Decided on : Oct-11-1912

Reported in : 18Ind.Cas.294

..... of the grant was to make a provision for an official whose office was no longer necessary and 'what was regarded was the land as producing an income.' in the case before us, there is no grant produced. there is, therefore, nothing to rebut the inference drawn by the subordinate judge from the facts ..... . the inamdar, therefore, may enjoy in any way he pleases all the lands within the boundaries of each village. there is no necessity to pay separate tax to government for it.' (exhibit s). we uphold the finding of the subordinate judge on this question. it is next urged by the learned advocate-general ..... above set forth, it also appears that the plaintiff and his predecessors have been exercising acts of ownership in the bed of the stream by putting up stone pillars. moreover, when the plaintiff applied to the inam department of the revenue board office ..... and, for that purpose, to put up a dam across the river-bed, and also a declaration that the government has no right whatever to levy any tax on him for taking such water. the 1st defendant, who is the secretary of state for india in council, denies that the river, where it passes through ..... belonging to him and also on the ground that he is a riparian proprietor. it, however, is urged by the learned advocate-general that, under act iii of 1905, whatever might have been the law before, it must now be taken that the water of the stream belongs to the government. the provisions .....

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Feb 26 1912 (PC)

Papala Narayansawmi Naidu and ors. Vs. Pensalani Kanniappa Naidu and o ...

Court : Chennai

Decided on : Feb-26-1912

Reported in : 14Ind.Cas.261

..... the object of the grant was to make a provision for an official whose office was no longer necessary. what was regarded was the value of the lands producing an income. this appears very clearly from the terms of the inam title-deed though, no doubt, in the margin the words 'beside poramboke' are added.7. these words would ..... water therefrom to water his young causarina trees. these are acts such as might be done by any ryot having land near the river and are not such as would be objected to by government if done in a government ..... grant of the river-bed and we do not think that several terms used should be construed as involving such a grant.9. we may add that the only acts of ownership alleged by the plaintiff in respect of the river-bed are, that some six or seven years ago he made pits in the sand and took ..... and on the inam title-deed exhibit h. issued in 1879.4. the former recites the reason for the grant as follows:the settlement of a permanent land tax on the lands of hon'ble company's jagir having rendered the continuance of the office of nattawar unnecessary, the governor in council has abolished that office and the ..... aiyar, j., in the recent case of chockalingam pillai v. emperor (1912) 1 m.w.n. 119 : 11 m.l.t. 162. see also section 2 of act iii of 1905 and kundukuri mahalakshmama garu v. the secretary of state for india 34 m.k 295.3. it is, therefore, necessary for the plaintiff to show that the .....

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Feb 26 1912 (PC)

Papala Narayanasawmy Naidu and ors. Vs. the Secretary of State for Ind ...

Court : Chennai

Decided on : Feb-26-1912

Reported in : (1913)24MLJ36

..... of the grant was to make a provision for an official whose office was no longer necessary. what was regarded was the value of the lands as producing an income. this appears very clearly from the terms of the inam title deed, though no doubt in the margin the words 'beside poramboke' are added. these words would ..... water therefrom to water his young casurina trees. these are acts such as might be done by any ryot having land near the river and are not such as would, be objected to by government if done in a ..... the river-bed and we do not think that the general terms used should be construed as involving such a grant.8. we may add that the only acts of ownership alleged by the plaintiff in respect of the river-bed are that some six or seven years age he made pits in the sand and took ..... and on the inam title deed (exhibit h) issued in 1879.3. the former recites the reason for the grant as follows:-'the settlement of a permanent land tax on the lands of the honourable company's jaghir having rendered the continuance of the office of nauttawar unnecessary the governor in council has abolished that office, and the ..... in government, as pointed out by sundara aiyar j. in the recent case of chockalingam pillai v. emperor (1912) 1 m.w.n. 119 see also section 2 of act iii of 1905 and kundukuri mahalakshmamma garu v. the secretary of state for india i.l.r. (1910) m. 296.2. it is, therefore, necessary for the plaintiff .....

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Apr 25 1912 (PC)

The Secretary of State for India in Council Represented by the Collect ...

Court : Chennai

Decided on : Apr-25-1912

Reported in : 15Ind.Cas.594

..... the register for whole inam villages, excluded service inams, minor personal inarns and poramboke from the area of a whole inam village in order to ascertain the income derivable from the village. then, when title-deeds were issued to the whole village inamdars, the service inarns area and the minor personal inams area were ..... suggested (among other changes) that in para. 1, the words 'acting on behalf of the secretary of state' should be introduced after the words 'the governor in council of madras' and that all title-deeds should be re- ..... form of title deeds, the words 'claimed to be of' should be substituted by the words claimed to consist of the right of receiving the rent or tax payable to government on.' in july 1868, the advocate-general thought that the government of madras had no right to issue deeds in its own name and ..... june 1898. this title deed was issued in a form which varies from the old form of 1864 to 1867 in the following particulars, (a) the words 'acting on behalf of the secretary of state' have been inserted in para. 1 as per the opinion of mr. john bruce norton (advocate-general in 1868). ( ..... issued with the necessary alteration (see pages 82 to 302 of exhibit n which deal with these matters).'at last, act viii of 1869 was passed giving effect to the views of the inam commissioner in his letter of january 1868; and all title deeds subsequently issued omitted .....

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Apr 30 1912 (PC)

Sri Abhinana Purna Priya Vedagi Bhaskar Thirumal Rao Saheb Vs. Arni Ra ...

Court : Chennai

Decided on : Apr-30-1912

Reported in : 15Ind.Cas.412

..... jagir of arni is an impartible estate descendible to a single heir according to the rule of lineal primogeniture and is included in the schedule to the madras impartyble estates act. the plaint alleges that the jagir is a joint ancestral hereditary estate oh the family of the parties and is subject to the liability under the hindu law of providing .....

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May 01 1912 (PC)

Nanjappa Vs. Nanjappa Rao

Court : Chennai

Decided on : May-01-1912

Reported in : (1912)23MLJ290

..... the arbitrators) clearly shows that they and the other arbitrators made inquiries of and obtained statements, from the parties and checked account state merits, discussed with the parties as to income and expenditure, of the estates and the debts and expenses of nanja row's side (family) another proper amount to be allowed for nanja row's maintenance, took into consideration ..... in dispute in suit no. 2 of 1908 cannot be supported. but it could be separated without 'affecting' the other portions of the award (see article 14 (a) scheduel ii, act v of 1908 and redman on'arbitration iv. ed. 205 and kurshed ali v. wazirunnissa i.l.r. (1902) c. 218 and does not affect the validity of the remaining ..... the point' and that arbitrators 'can adopt the opinion of another person' as their own. they cannot delegate or surrender their own judgments and conscience, but if they do not act 'contrary to their own judgment' they can get the help of other's opinions in order to arrive at their own opinions.22. we hold that the award was the ..... five arbitrators surrendered their judgments to mr. bower in such a manner that, against their own view of the rights of the parties, they adopted mr. bower's view and acted merely as his mouthpiece. when he suggested rs 14,000 as the reasonable sum payable to the plaintiff (nanja rao) the arbitrators increased it to rs. 15,000. mr. bower .....

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Jul 17 1912 (PC)

Gopalasami Vastad Vs. Govindasami Vastad and ors.

Court : Chennai

Decided on : Jul-17-1912

Reported in : 17Ind.Cas.434

..... about rs. 27 per annum [vide schedule a-l, rs. 92-7-0 for about 16 acres nunja] and amounts to rs. 359 for the period in question. the net income is rs. 1,413. plaintiff's share thereof is rs. 706 80. but defendant is content to have rs. 408 4 0 for 13 years--vide paragraph 25, page 33 ..... to hold an inquiry as to the amount of mesne profits from the date of exhibit i up to this date, of item 1, schedule a-l.'24. the gross income from date of exhibit i (20th july 1894) at 90 kalams a year till date of order of the high court (2nd august 1911) is 1,330 kalams. the money .....

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Jul 19 1912 (PC)

Thirumathur Alias Kuruvayur Manakal Kandan Paramesvaran Nambudripad an ...

Court : Chennai

Decided on : Jul-19-1912

Reported in : 16Ind.Cas.184

..... contemplate any enhancement of the government revenue when they entered into the contract. under the terms of exhibit a, the mortgagee was allowed to appropriate the income as interest on the kanom amount less the revenue, and to pay a fixed amount of 100 paras of paddy annually as rent. there was, subsequent ..... the question, which has been argued at length on both, sides, whether apart from the construction of the document, section 76 of the transfer of property act is applicable to the determination of the liability of a kanom tenant in malabar. we must, therefore, hold that the 1st defendant is not entitled to credit ..... more. now, exhibit a provides that a micharam of 100 paras of paddy is payable after deducting the interest on the kanom amount and the government tax out of the rent.' it proceeds to say: 'it is hereby agreed to hold the properties in this manner and to pay the one hundred ..... first question that arises for decision is, what does the expression 'after deducting the interest on the kanom amount and government tax out of the rent' mean? does it mean after deducting the government tax then payable? the micharam is, of course, payable during the currency of the kanom, and, therefore, the reference to ..... government tax would also mean the tax payable during the currency of the kanom. prima facie, that would be the meaning of the expression. but, it is contended by .....

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Aug 30 1912 (PC)

D. Srinivasa Iyengar Vs. Minor Thiruvengadathaiyangar by Guardian Kris ...

Court : Chennai

Decided on : Aug-30-1912

Reported in : (1913)25MLJ452

..... , the principle above stated should be applied to him.' [that is, the principle that the manager is not bound to account for past transactions or past income). ' but the principle cannot apply to the case of an infant member, who has been excluded by the manager from the family house and from enjoyment of ..... the part of the manager would entitle him to recover a share of the profits. the manager of a hindu family is entitled to spend the income for the benefit of all the members of the family. it is unnecessary to consider whether a member living separately could make a claim for the ..... the family funds. no member is entitled to claim a share of past profits on the ground of his separate residence. if he is excluded by the act of the manager, he has, no doubt, been held then entitled to call upon the manager to account for the profits received during the time of ..... be assumed in point of law or fact to have known of any act of the manager,' the observations relate primarily to a suit for account including an account of past profits. an infant who has been excluded from commensality ..... the property. the infant is, by reason of infancy, incompetent to authorize the act of the manager or, at, all events, cannot be legally bound by any authorization in fact given during his infancy. moreover, the infant being excluded, cannot .....

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