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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: chennai Year: 1914 Page 1 of about 14 results (0.048 seconds)

Aug 18 1914 (PC)

Gunnam Dorayya Vs. Vadapalli Ayyama Charyulu and anr.

Court : Chennai

Decided on : Aug-18-1914

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

Decided on : Nov-24-1914

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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Apr 19 1914 (PC)

The Deputy Commissioner and Secretary to the Chief Commissioner of Inc ...

Court : Chennai

Decided on : Apr-19-1914

Reported in : (1921)41MLJ191

..... in the reference, but also accepted notices and submitted the necessary returns to the collector of malabar of which british cochin forms a part for income tax purposes. the reference states that' contracts for the supply of goods are entered into and signed at the offices of firms in british cochin and ..... to be the assessee in respect of such income-tax', the profits and gains in question or not chargeable unless they are assessed to income tax in the name of an agent of the non-resident. this construction is not supported by the proviso ..... because section 33(1) not only provides that such profits and gains shall be deemed to be income accruing or arising within british india but goes on to provide that they ' shall be chargeable to income-tax in the name of the agent of any such person, and such agent shall be deemed ..... immediately following ' provided that any arrears of tax may be recovered also in accordance with the provisions of this act from any assets of the non-resident person ..... to refer is whether in the circumstances, the collector of malabar had jurisdiction to assess the petitioner. now the income which is taxable under the act is, as provided in section 3 'all income from whatsoever source it is derived if it accrues or arises or is received in british india or is .....

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Oct 06 1914 (PC)

S. Veeraraghava Aiyar Vs. J.D. Muga Seit

Court : Chennai

Decided on : Oct-06-1914

Reported in : (1914)27MLJ535

..... judges held that the words 'as if it were an arrear of revenue, ' only related to the process of enforcing the income tax dues. in 15 b. 216, the words in question were understood as relating only to the mode of execution. these decisions are directly in point. ..... the effect of giving arrears due under it the characteristics of arrears of revenue under act ii of 1864. this was followed in kadir moideen marakkayar v. muthukrishna aiyar i.l.r. (1902) m. 280 regarding income tax where the language used is strikingly similar to the words in section 44. the learned ..... united kingdom against defendants domiciled in another part. subject to the restrictions as to cause of action and service contained in section 10 of the act it cannot i think have been the intention of the indian legislature in section 44 to ignore all these restrictions.2. the next question ..... the legislature has therefore thought proper to except scotch decrees founded on such an arrestment and obtained in absentia from the operation of the act. the inferior courts jurisdiction act 1882 is also confined to judgments for any debt, damages and costs and only allows execution of judgments obtained in one part of ..... united kingdom. the judgments of a superior court can only be executed in the superior court of another part of the united kingdom under the judgments extension act, 1868, when they are judgments for ' any debt, damage or costs '. such judgments are, it is expressly provided, to have the same .....

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Oct 06 1914 (PC)

S. Veeraraghava Ayyar Vs. J.D. Muga Sait

Court : Chennai

Decided on : Oct-06-1914

Reported in : (1916)ILR39Mad24

..... the effect of giving arrears due under it the characteristics of arrears of revenue under act xi of 1864. this was followed in kadir mohideen marakkayar v. muthukrishna ayyar i.l.r. (1903) mad. 230 regarding income-tax where the language used is strikingly similar to the words in section 44. the ..... upon it, and afford an indication that general words employed in it were not intended to be applied without some limitation.' this principle has been accepted and acted upon in darlington wagon company v. harding and trouville pier and steamboat company (1891) 1. q.b. 245 and exparte blain, in re sawers ..... united kingdom against defendants domiciled in another part subject to the restrictions as to cause of action and service contained in section 10 of the act. it cannot, i think, have been the intention of the indian legislature in section 44 to ignore all these restrictions.2. the next ..... legislature has therefore thought proper to except scotch decrees founded on such an arrestment and obtained in absentia from the operation of the act. the inferior courts jurisdiction act, 1882, is also confined to judgments for any debt, damages and costs and only allows execution of judgments obtained in one part ..... kingdom. the judgments of a superior court can only be executed in the superior court of another part of the united kingdom under the judgments extension act, (sic), when they are judgments for 'any debt, damage or costs.' such judgments are, it is expressly provided, to have the same force .....

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Feb 03 1914 (PC)

Mukkassa Nair Veettil Meenakshi Amma Vs. the Secretary of State for In ...

Court : Chennai

Decided on : Feb-03-1914

Reported in : AIR1914Mad841; 24Ind.Cas.547; (1914)26MLJ385

..... the private property of the chief of the district...when the rights of the head of the village belonged ' to that chief. he gives the sources of income. (see paragraph 5). he had no proprietary interest whatever of the sort that is now set up on behalf of the government.23. the collector, mr. ..... with the ancient usage for the use of the cultivation of the plaint lands;' (2) for past and future damages consequent on the collector's alleged wrongful acts,...directions and threats. now an easement is 'a right which the owner or occupier of certain land possesses, as such, for the beneficial enjoyment of that ..... of government. the theory is that the land was the property of the nambudris and the devasoms. the fact that before the mysore invasion no land tax was paid is due to this fact. the royal families and the local chieftains also acquired jenm, and later all classes, but they claimed the same ..... dictum cannot, in my opinion, be treated as even an authority binding on us, much less a conclusive authority, especially after the passing of the madras act iii of 1905. however, as i said, the question is not free from difficulty and i do not wish to express my final view on that question ..... prima facie do not belong to government now. that the government have been trying to contest the claims of jenmis over waste lands from several years even before act iii of 1905 was passed cannot be disputed. so far as public roads, streets, lanes and paths and the beds of rivers, streams, nalas, lakes .....

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Mar 04 1914 (PC)

D. Srinivasa Iyengar (Died) and anr. Vs. Thiruvengadathaiyangar and an ...

Court : Chennai

Decided on : Mar-04-1914

Reported in : AIR1914Mad226; (1915)ILR38Mad556

..... , 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 that 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 to be entitled to call upon the manager to account for the profits received during the time ..... 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 was ..... 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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Mar 05 1914 (PC)

Tadiboyina Peda Punnayya Vs. Dabbakuti Kattamma Minor by Maternal Aunt ...

Court : Chennai

Decided on : Mar-05-1914

Reported in : (1915)28MLJ495

..... absolute disposal of the woman. on page 5, sir subramania aiyar says : 'in the absence of any clear provision of hindu law, denning the character of her interest in the income, it must, on general grounds, be held that what becomes vested in her in her own right and what she can dispose of at pleasure is her, own property, not .....

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Apr 16 1914 (PC)

Venkatagiri Nayani Varu (Died) and ors. Vs. K.J. Subbarayalu Nayani Va ...

Court : Chennai

Decided on : Apr-16-1914

Reported in : AIR1914Mad70; 24Ind.Cas.491

..... zemindar not infrequently makes a grant of lands to the outgoing bride on a resumable tenure, so that she might be able to live up to her rank on the income of the granted lands.6. the plaint-mentioned village of attinatham was granted in 1807 to rukmani ammal, for her maintenance and pin-money expenses. in 1865, rukmani ammal died ..... a family agree to an arrangement which has been arrived at without undue advantage being taken, the minor sons cannot be allowed to disturb the arrangement after it had been acted upon for many years.' in ramdas v. chabildas 7 ind. cas. 134 : 12 bom.l.r. 621. chandavarkar, c.j., and macleod, j., held : in the case of a family ..... the common manager for herself and the plaintiffs' father's and uncle's families). she further proves that the plaintiffs' father himself was giving her 1/3rd share of the income of the village for several years. the plaintiffs' father was bound to maintain her if she was not receiving 1/3rd of the ..... income of the village. i do not see why her evidence on this point should not be believed, as it is corroborated by the evidence of d.w. no. 6 about .....

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Aug 24 1914 (PC)

Varadaraja Mudaliar and anr. Vs. Narayanasami Mudaliar and ors.

Court : Chennai

Decided on : Aug-24-1914

Reported in : AIR1915Mad603; (1914)27MLJ681

..... sons it cannot be said that the gift to the grandchildren was intended to come into operation after the 14th february 1914 the date on which the act was passed. except the right to receive maintenance subject to certain conditions there has been no gift in favour of the sons. as the gift to ..... there is a valid bequest of house and ground no. 2/60 (item 3 of the plaint schedule) in her favour. that she and her husband acting in accordance with the terms of the will contributed over rs. 3,000 to the estate and that if the bequest in her favour be 'held to ..... ascertainment and delivery of their share. defendants 2 and 5 the executors with probate deny that they undervalued the estate or were guilty of any of the acts set out in the plaint and pray that the will may be construed and the rights of the parties ascertained. the 4th defendant filed a written ..... testator's grandchildren who were to take all the property, that defendants 2 and 5 obtained, probate of the will and nave been guilty of various acts of mismanagement, that the bequests to the testator's grandchildren are void as they were not in existence when the testator died and that there has been ..... aforesaid houses, the income derivable from the cart stand and the income derivable from the bazaars and the incomes which my sons may get by employment or trade should all be put together and both the aforesaid executors should look after those and on deducting the maintenance expenses of the family and government tax and repairs, and .....

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