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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: chennai Year: 1919 Page 1 of about 12 results (0.047 seconds)

Oct 01 1919 (PC)

Board of Revenue Vs. Ramanadhan Chetty Minor by Guardian Velliamma Ach ...

Court : Chennai

Decided on : Oct-01-1919

Reported in : (1920)ILR43Mad75

..... paulo railway company v. carter [1896] a.c., 42. control is no test.judgment.6. this is a case stated by the board of revenue, under section 51 of the income-tax act, vii of 1918, in which the question involved is whether the assessee, a nattukkottai chetti, who is the proprietor of a money-lending business, carried on by his agents on ..... australasia and china telegraph company [1906] a.c., 526,530, 533. under the english income-tax act and the finance act mere residence of a proprietor within the united kingdom makes him liable to the tax even in respect of income earned elsewhere. the indian income-tax act bases liability to taxation on receipt of income and not on residence. the words 'deemed to arise or accrue' refer to cases ..... arises,' it could not reasonably be said that there has been any such change as to affect the question we are dealing with. act vi of 1886 was in force for more than thirty years before the present income-tax act was enacted, and the advocate-general himself has informed us that, at least before 1915 or 1916 when he was consulted with respect ..... business or trade, are habitually made, there a trade or business is carried on within the meaning of the income-tax acts, so as to render the profits liable to income-tax.9. it is, therefore, unnecessary to express an opinion on the question whether the income of a business controlled and managed by a person residing in british india, although the actual operations giving rise .....

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Oct 01 1919 (PC)

The Secretary to the Commissioner, Salt, Abkari and Separate Revenue V ...

Court : Chennai

Decided on : Oct-01-1919

Reported in : (1919)37MLJ663

..... ,' it could not reasonably be said that there has been any such change as to affect the question we are dealing with. the act vi of 1886 was in force for more than thirty years before the present income-tax act was enacted, and the advocate-general himself has informed us that, at least before 1915 or 1916 when he was consulted with respect ..... business or trade, are habitually made, there a trade or business is carried on within the meaning of the income-tax acts, so as to render the profits liable to income-tax.' it is, therefore, unnecessary to express an opinion on the question whether the income of a business controlled and managed by a person residing in british india, although the actual operations giving rise to ..... legislatures should adopt either the one or the other and that the comity of nations can be preserved only if there is a clear understanding on this question. the english income-tax acts appear to have been based on the first of these principles. lord herschell in colquhoun v. brooke (1889) 14 app. cas. 493 says ' the ..... the present question is concerned, is practically in the same words as that of the income-tax act of 1886. there the word 'income' used in the act is defined as 'income and profits accruing and arising or received in british india,' and the present act says that it shall apply to ' all income if it accrues or arises or is received in british india.' whether there is .....

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Sep 03 1919 (PC)

The Municipal Chairman, Virudupatti Vs. Saravana Pillai

Court : Chennai

Decided on : Sep-03-1919

Reported in : 54Ind.Cas.454

..... thus not be open to the civil court to find that his assessment was erroneous on facts or go into the question of the amount of the person's income, as that is not a ground on 'which the application of the prohibition against suits in section 252 can be avoided. in the case cited by the ..... decide the class in which a person has to be placed for professional tax and, in doing so, he has to satisfy himself as to the man's income. the action of the chairman is subject only to an appeal to the council under section 97, and section 101 provides ..... a bar to the suit. clause (2) of that section expressly prohibits a suit in any court to recover money collected under the authority of the act, provided that the provisions of the act have been in substance and effect complied with. there is no case made here that, in assessing plaintiff, any of the relevant provisions of the ..... act was not complied with, nor is this a suit falling within the proviso to section 262.2. section 54 gives the power to the chairman to ..... levied on a house which was not completed and occupied, section 262 barred the suit to recover the tax paid from the municipality and that the aggrieved party's remedy was only by an appeal under section 97 of the act.3. as i hold this suit was barred by section 262, it must be dismissed. the civil .....

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Oct 28 1919 (PC)

M.R. Venkatrama Aiyar Vs. the South Indian Bank, Limited, Through Its ...

Court : Chennai

Decided on : Oct-28-1919

Reported in : (1920)38MLJ108

..... . those decisions are, in my opinion, not applicable to the question of rateable distribution in execution proceedings under the civil procedure code. most insolvency and bankruptcy acts, for instance, contain special provisions which direct that domestic servants and clerks, etc., should be paid in full the arrears of wages due to ..... will not entitle them to interfere if all was done in good faith at the time the events took place. (vide bigelow on fraud loe cit).18. an illustration of the application of these principles is to be found in suppa bhatter v. suppa sokkaya bhattar (1915) 29 m.l. ..... particular remedy given by a particular statute and why he should not resort to another remedy given by another statute (such as the specific belief act) to protect his rights effectively. if there are observations in certain cases which hold that a suit for declaration and injunction (where the ..... contention as to the maintainability of the present suit. in this view, it is hardly necessary to notice the further argument that a court acting under section 73 of the code of civil procedure is invested with powers similar to those exercisable in insolvency proceedings.- i think the correctness ..... 1909 by the sub-court, madura (east). that order was subsequently annulled on 18th october 1909 as the subordinate judge found that he had acted without jurisdiction. eventually an order adjudicating lakshmana chetty an insolvent was passed in the district court of madura on the 29th september 1910. it is .....

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Oct 28 1919 (PC)

M.R. Venkatarama Aiyar Vs. the South Indian Bank, Ltd., Through Its Au ...

Court : Chennai

Decided on : Oct-28-1919

Reported in : 55Ind.Cas.452

..... . those decisions are, in my opinion, not applicable to the question of rateable distribution in execution proceedings under the civil procedure code. most insolvency and bankruptcy acts, for instance, contain special provisions which direct that domestic servants and clerks, etc, should be paid in full the arrears of wages due to ..... this will not entitle them to interfere if all was done in good faith at the time the events took place. (vide bigelow on fraud loc. cit).23. an illustration of the application of these principles is to be found in suppa bhattar v. suppu sokkaya bhaitar 30 ind. cas. 962 : 29 ..... particular remedy given by a particular statute and why he should not resort to another remedy given by another statute (such as the specific relief act) to protect his rights effectively. if there are observations in certain cases which hold that a suit for declaration and injunction (where the ..... , the plaintiffs would be entitled to relief in such circumstances only to which the principle illustrated by section 53 of the transfer of property act is applicable. the fact that there has been a fraud by one creditor on the judgment-debtor will not enable other creditors to dispute ..... 1909 by the sub-court, madura (east). that order was subsequently annulled on 18th october 1909, as the subordinate judge found that be had acted without jurisdiction. eventually an order adjudicating lakshmana chetty an insolvent was passed in the district court of madura on the 29th september 1910. it is .....

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Feb 19 1919 (PC)

Kadiri Kanakkapillantapath Abdur Raheman Kutti Haji, managing Partner ...

Court : Chennai

Decided on : Feb-19-1919

Reported in : (1919)37MLJ316

..... partner, not his next anandravan, but only his younger brother. exhibit mm series are extracts from the income-tax registers in which certain amount of income derived by house-rent is included in the income-tax assessment of the 1st defendant and the 2nd defendants's brother (6th defendant in these suits.) there is ..... members of bachikutti's tarwad. it is argued that an oral will made in malabar would be invalid under the malabar wills act, v of 1898. this act applies to wills of all persons governed by the marumakkathayam or aliasantanam law whether they are domiciled in the madras presidency or not ..... moment doubt that the entering into any speculation connected with trade would be, not a duty of a karnavan's office, but an individual act of a person of an exterprising character and therefore it was an exception to the general rule to find karnavans conducting trading operations on behalf ..... rent of the lands. * * * his management may not be as prudent or beneficial as that of another manager would be, but, unless he acts mala fide or with recklessness or incompetency, he cannot be removed from such management. almost the only restraint on him in such management is that he ..... respondent that only wills relating to immoveable property are required to be in writing is manifestly untenable, because that section and other sections of the act undoubtedly imply that all wills made within the presidency, whether relating to immoveable property or other properties, must be made in writing. and it .....

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Sep 25 1919 (PC)

Subramania Aiyar and ors. Vs. Pujari Lakshmana Goundan and ors.

Court : Chennai

Decided on : Sep-25-1919

Reported in : 54Ind.Cas.177

..... for the institution of this suit considered the conclusions previously arrived at as open to doubt. the receipts by the 1st defendant have been assessed to income-tax from 1908--exhibit xxvi. this naturally-followed from the 1st defendant's assertions. it was no part of the business of an assessing officer to dispute ..... lakshmana goundan had, account sufficiently for these facts and they do net seem to me to be inconsistent with the temple being a public institution. the acts of reverence so done are subsidiary to the worship of the deity to whom the temple is consecrated and by whose name it is known.29. ..... inconsistent with their powers being limited to those just referred to. the effect of opinions expressed as to private ownership is also discounted by proof of acts and conduct on the part of strangers, which are inconsistent with such a view being held.28. certain facts in connection with the temple and the ..... the importance of this fact, but gets over it by saying that this belief in the minds of the people was not brought about by any act or omission on the part of lakshmana goundan and his heirs. the learned judge apparently thinks that there is no estoppel against lakshmana goundan. with all ..... to travel to palani every year, and that the deity would manifest itself to him in his own place, if he would establish an idol there. acting upon this revelation, the grandfather whose name was lakshmana goundan built a temple on land belonging to him and installed the deity in it. there is .....

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Feb 12 1919 (PC)

Sri Gajapati Narasimha Deo Garu and ors. Vs. Sri Gajapati Krishnachend ...

Court : Chennai

Decided on : Feb-12-1919

Reported in : (1919)37MLJ256

..... to be possession on behalf of all coparceners although other co-parceners may take no part in the management and may not even enjoy any of the income of the property. in order that lapse of time may deprive a coparcener of his rights in the joint family property, it has to be established ..... an ouster. in the first place, there is really not much similarity between the facts of the two cases and the bombay case was decided under limitation act-act ix of 1871 where the starting point of limitation was from demand and refusal, and it was found that no demand or refusal had been proved. ..... of paying a fee or the amount thereof, the question shall, when the difference 'arises in any of the said high courts, be referred to the taxing officer whose decision thereon shall be final, except when the question is, in his opinion, one of general importance, in which case he shall refer it ..... might have his rights to the estate established.5. upon these facts the conclusion seems to be irresistible that the court of wards purported to act and did act solely and entirely on behalf of the 1st defendant and treated the 1st defendant as the sole heir to the estate of the deceased proprietor and ..... right of suit on attaining majority to obtain a declaration as to their title to their ancestral property are limited by section 8 of the indian limitation act to a period of three years from that date to institute their suit. in this case, 1st plaintiff having been born :|in november 1891 became eighteen .....

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May 02 1919 (PC)

Ovula Kondama Naicken Aiyen Avergal and anr. Vs. Aparanji Amma and ors ...

Court : Chennai

Decided on : May-02-1919

Reported in : 52Ind.Cas.1003

..... the self-acquisition of mandalathipathi's grandfather or father.5. then with regard to the evidence on the defence side, defendants have absolutely no evidence whatever to show that the income from the lands of the two villages was ever mixed together and used by both families for common purposes during the lifetime of mandalathipathi's father and grandfather. to prove ..... by mailchamy. further mandalathipathi having owed some rent to the mortgagee under exhibit bb, mailchamy undertook to pay it on mailchamy's behalf (vide exhibit xv). defendants' contend that these acts indicate that mailchamy and mandalathipathi had joint interest in all the properties situate in both the villages. but mere attestations alone of each other's documents do not signify any ..... that village. it is also in evidence that the patta for ayakudi lands stood in the name of mailchamy (vide pattas t series) and that he alone was paying the taxes on those lands and also on the houses situate in that village (vide receipts exhibits u, w, y series), while the patta for balasamudram lands stood in the name of .....

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Sep 03 1919 (PC)

Angamuthu Chetti Vs. Varatharajulu Chetti

Court : Chennai

Decided on : Sep-03-1919

Reported in : (1919)37MLJ384

..... surrender so comprehensive as to deprive herself entirely of the means of subsistence. yet that except in the rare cases in which she has or has means of earning separate income, would be entailed by acceptance of appellant's argument. no doubt the widow has been described in some authorities as operating by the surrender her physicial or civil death. but ..... being allotted to her for maintenance during her life she gave up all her rights in favour of the adopted son. their lordships held that the agreement which was subsequently acted upon amounted to an effective surrender. it does not appear that the surrender was even attacked on the ground that it was made in consideration of the widow being given ..... law reports) has come to my notice. it certainly confirms the view of law i have expressed. in that case in the course of certain proceedings under the succession certificate act instituted by the adopted son of one of three hindu brothers alleging that they were joint in estate, the widow of one of the brothers also claimed his estate alleging .....

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