Court : Kolkata
Reported in : (1879)ILR4Cal576
..... the facts, and the terms of the kabuliyat, as above, his lordship continued):3. when this kabuliyat was executed, the income-tax act was in force, but has since been repealed. the road-cess was not imposed until the year 1871. the act ordaining the cess directs that where land is the subject of various tenures and sub-tenures, the road-cess shall be ..... it has been imposed since the date of the kabuliyat.8. we are of opinion, however, that having regard to the provisions of the road cess act, the impost is not an income-tax.9. the income-tax, which was levied at the date of the kabuliyat, was a tax imposed by the legislature of the government of india upon all the people of india whose ..... income-tax intended by the kabuliyat was the income-tax then in force, and any future tax that might hereafter be imposed which falls upon income, and is of the same character and nature as the income-tax then in force.7. as regards the second question, if the cess imposed by beng. act x of 1871 is really an income-tax, then unquestionably the plaintiff who has agreed to pay 'income-tax ..... to the plaintiff should be exempt from all present and future charges upon the land except income-tax.12. the only remaining question is, whether the directions in the road cess act override the contract which the parties made for themselves long before that act was passed. although the act contains no saving clause in favour of contracts, it does not prohibit in future the .....Tag this Judgment!
Court : Kolkata
Reported in : (1890)ILR17Cal786
..... added by way of bonus to the amounts insured, and partly carried to a reserve fund, constitutes profits or gains within the meaning of schedule d of the income-tax act (16 and 17 vic, ch. 34). we take the statement of the facts from the judgment of lord herschell at pages 407 and 408. 'the appellant- ..... the exercise of them was clearly not the purpose for which the company was established.'8. that decision was followed in two other cases which arose upon the same act, bear v. bromley 18 q.b. 271 and moore v. rawlins 6 c.b. (n.s.) 289. the latter case is a very instructive one. ..... association. and for this there seems to us ample authority. the case of the queen v. whitmarsh 15 q.b. 600 was decided upon the former company's act, 7 and 8 vict., c. 116, section 2, which provided for the registration of associations 'for any commercial purpose or for any purpose of profit,' by ..... company v. styles l.r. 14 app. cas. 381 seems to us an authority for the proposition that they are not so within the meaning of another act. in that case the house of lords had to consider, with regard to a mutual life insurance society, whether the amount of premiums received from year to ..... attaining these ends naturally, and indeed necessarily, involves the acquisition of gain, and that, as people must be taken to contemplate the ordinary consequences of their own acts, the acquisition of gain must be held to be among the objects of the association.5. the sources of gain suggested were these: forfeitures on the part .....Tag this Judgment!
Court : Kolkata
Reported in : (1895)ILR22Cal131
..... ; in the land acquisition act i of 1894, section 10, and in many other acts. in the bengal municipal act there are no such words as are necessary to ..... apply the provisions of the criminal law to acts authorized or required by particular statutes, that intention is always made clear by express words to that effect. instances of this may be found in the cess act (bengal act ix of 1880), section 94; in the estates partition act (bengal act viii of 1876), section 148; in the income tax act ii of 1887, sections 35 and 37 ..... which the petitioner before us has been charged.10. the broad question which we have to consider is whether a person who, under the provisions of the municipal act, is liable to pay the tax for nine horses, but has taken out a license for six only, has committed the offence (a) of giving false information as defined in section 182 of ..... that the person who was applying for a license for one horse had twenty in his stables, he could not under any provision in this act refuse the license for the one horse for which the tax was paid.11. we are now in a position to decide whether there is any ground for charging chandi pershad with an offence under any .....Tag this Judgment!
Court : Kolkata
Reported in : (1899)ILR26Cal281
..... year 1886. the registrar refused to issue the subpoena without the order of the court by reason of rule 16 issued under section 38 of the income tax act (ii of 1886) (calcutta gazette, march 10th, 1886), which rule was as follows:16. all public servants are forbidden to make public or ..... objection raised hereafter by the parties as to the production in evidence of these documents. at the hearing a clerk from the income tax office attended with two income tax returns (the preceding returns having been destroyed), but objected on behalf of the collector to their production in evidence on the ground ..... the plaintiff objects to these documents being produced are because he knows nothing about them. in england there was no statutory provision, but the income tax officer was appointed on taking an oath not to disclose secrets which came to his knowledge. the question before lord ellenborough was whether, notwithstanding ..... as to the production of the document in evidence. the rule was published with the object of regulating the conduct of the officers of the income tax office, not with the object of depriving litigants of evidence which they would otherwise be entitled to use. the rule has no application where ..... the said act, and any public servant committing a breach of this rule shall be deemed to have committed an offence under section 166 of the indian penal code.3. on application being made to the court by the defendant, the subpoena was ordered to issue to the income tax collector for .....Tag this Judgment!
Court : Kolkata
Reported in : (1900)ILR27Cal674
..... ghose, j.1. the question which arises in this case is whether the sajjadanashin of the sasseram khankah is assessable with income-tax under the provisions of section 4 of act ii of 1886, in respect of such moneys as he draws from the properties appertaining to the khankah for the purpose ..... , is from agricultural lands; and it follows therefore, in view of section 5, to which we have just referred, that the income derived by the khankah could not be assessed with income tax.4. now, the argument on behalf of the secretary of state is this, that the sajjadanashin, the plaintiff in this case, ..... travelling, entage, horse or sumptuary allowance, or any other allowance granted to meet specific expenditure. section 5 of the act lays down: nothing in section 4 shall render liable to the tax:(a) any rent or revenue derived from land which is used for agricultural purposes and is either assessed to land revenue ..... to the credit of the government of india, or as the governor-general in council directs, in respect of the sources of income specified in the first column of the second schedule to this act, a tax at the rate specified in that behalf in the second column of that schedule.' the word ..... 'income' has been defined in an earlier section, section 3, and it means income and profits accruing and arising or received in british india, and includes .....Tag this Judgment!
Court : Kolkata
Reported in : (1901)ILR28Cal637
..... of the mela, and that they ought not to be held liable for both income-tax and road-cess. the question then is what tax are they, properly speaking, liable to pay--road-cess or income-tax? now, the income tax act declares that it is an act intended to impose a tax on income derived from sources other than agriculture, and section 5 exempts from the liability to ..... the tax incomes derived from agriculture or operations connected with agriculture. it would seem to us that ..... the profits of a mela cannot be regarded as incomes derived from agriculture. the ..... mela, it is not being used for agircultural purposes and therefore the profits of the mela are not incomes which would be exempt from income-tax under section 5 of act ii of 1886. hence the defendants would seem to be liable to pay income-tax and consequently not road cess.4. it is argued that the defendants came within the definition of tenure .....Tag this Judgment!
Court : Kolkata
Reported in : (1911)ILR38Cal253
..... or writer may do, and what he may not do. a man may criticise or comment upon any measure or act of government, whether legislative or executive, and freely express his opinion upon it. he may discuss the income tax act, the epidemic diseases act, or any military expedition, or the suppression of plague or famine, or the administration of justice. he may express the ..... is said, however, that the meaning of the word as used is that of recklessness and, therefore, falls within section 124a. the word, however, is clearly used to indicate an act of folly which in the contesting clearly innocuous. similarly with regard to the expression 'a desperate and sullen nation!' the learned advocate argued that these words were seditious as implying ..... ' 'madness' and 'a desperate and sullen nation.'16. it is very obvious that the expression 'arbitrary proclamation' coupled with the word 'associations' points to proclamations under the criminal law amendment act suppressing associations. i take it, however, that there is no particular harm in a writer stating that if his association, which he believes to be a lawful one, is suppressed ..... nor whether all the articles were by the same author.3. it was urged by the learned advocate-general that these articles were admissible under section 15 of the evidence act for the purpose of showing that the publication of the article before us in this case was not accidental, but that has obviously nothing to do with their admissibility for .....Tag this Judgment!
Court : Kolkata
Reported in : (1911)ILR38Cal501
..... contended on the other hand, on behalf of the defendant, that as admittedly he had paid income-tax, it is immaterial that the sum has been illegally levied from him. in this connection, it may be pointed out that under section 13 of the income-tax act, 1886, the tax is deducted from the interest on the securities mentioned in part iii of the second schedule ..... the true object of the legislature. i must consequently hold in the case before me that as the income of the defendant was below the taxable minimum and as he could not be legally assessed under the income-tax act, his acquiescence in the deduction of the tax from the interest on the government security held by him, cannot possibly secure for him the qualification ..... , unless the owner of the security produces a certificate from the collector that his annual income from all sources is less than the minimum taxable income. in other words, the income-tax is automatically deducted unless the holder of ..... one thousand rupees or upwards. in support of the first objection, it is contended on behalf of the plaintiff that the income-tax mentioned in clause (2) of the proviso to section 15 of the bengal municipal act, must be paid during the official year preceding the election, because the term 'year' as defined in section 6, clause (19) means a year beginning .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1915Cal621,(1915)ILR42Cal151
..... is the ground on which this declaration is sought? this has not been made clear to us in the course of the argument.13. the case turns upon the income tax act (ii of 1886), which is described as 'an act for imposing a tax on income derived from sources other than agriculture.' the preamble is in these terms, 'whereas it is expedient to impose a ..... act makes stringent provisions for finality of revenue authorities. no provision of law is to be presumed to be inequitable ..... clearly without jurisdiction. the words are, moreover, different between the provisions of the income tax act and the bengal municipal act.7. the collector shall determine who is chargeable the civil courts have no jurisdiction to determine this. that it is income is assumed in the plaint itself: see section 49 of the income tax act. the words, are 'accruing to a person 'and not 'belonging to.' the ..... declaration that, as executor to the estate of the late a. j. forbes, the plaintiff is not liable to pay income tax in respect of any income of the said estate and that the said collector, in realizing the sums paid to him, acted without jurisdiction, and for a decree for the sum of rs. 912-3-3 being the amount realized, with interest .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1921Cal40,61Ind.Cas.107
..... be in the discretion of the court.2. the question for determination is whether the killing valley tea co. are liable to be assessed on their annual profits under the income tax act.3. when the reference was taken up for consideration, a question of procedure was raised as to who should begin. we ruled that counsel for the company was entitled to ..... . 269 : 165 e.r. 624, as to the right of the attorney general as such to a general reply need not be considered here.4. the provisions of the indian income tax act material for the determination of the question referred are contained in section 3, sub-section (1) and section 4. section 3, sub-section (1) is in the following terms:save ..... the company, on the important fast that no attempt was ever made to assess the company to income tax under the corresponding provisions of the indian income tax act, 1886, which have been, so far as the present question is concerned, reproduced with no substantial variation in the indian income tax act, 1918. this is no doubt a circumstance to be taken into consideration, for an interpretation which ..... has long been acted on, will not be disregarded be a court of law: lancashire and yorkthirt railway co. v. mayor etc. of borough of bury .....Tag this Judgment!