Court : Kolkata
Decided on : Jan-14-1958
Reported in : AIR1960Cal81,63CWN21
..... order of attachment in favour of the patuakhali bank ltd., was made absolute. thereafter, on the 21st of april 1952, the income-tax department issued a notice under section 46 (5a) of the income-tax act to the chief secretary, government of west-bengal for rs. 3812/8/- due from the state of west bengal to messrs. ..... the said sums on the basis that they have, by virtue of the decrees obtained against the partnership firm, and by virtue of the assessment of income-tax, stepped into the shoes of the judgment-debtor and are therefore, entitled to claim the amounts lying in the government departments in pro tanto satisfaction of ..... p. 409); sheodoyal khemka v. joharmul manmull : air1924cal74 ; broja lal saha v. budh nath : air1928cal148 and to the decision of the supreme court reported in commr. of income-tax, west bengal v. a. w. figgis & co., : 24itr405(sc) . mr. deb referred to a decision of the privy council reported in bhagwanji v. alembic ..... 18-11-1947 and the execution of which the petitioner seeks in this application was a valid decree, then, in that case, the claim of the income-tax department pursuant to the notice given on 21-4-1952 for the sum of rs. 3812/8/- must be postponed to the claim of the petitioner ..... passed in favour of the said tarapada das against k. g. ahmed and co. in suit no. 4284 of 1949 are not payable to the income-tax department or the said tarapada das but they should be made over to the petitioner. this tarapada das has not appeared at the hearing of this .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-24-1958
Reported in : AIR1959Cal268,63CWN227
..... her claim against the defendant-respondent in the manner done by her.42. in the matter of payment of such legacy, there is no question of deduction of income-tax under the pakistan income-tax act, and that is all the more so, because the defendant is not compelled to pay the maintenance and annuity out of pakistan properties alone, which, as the ..... abandon the charge and institute a simple money suit against him for recovery of arrears of maintenance and annuity. he further contended that he was entitled to deduct income-tax under the pakistan income-tax act in respect of the sums payable to the plaintiff.30. the courts below gave effect to the contention raised by the defendant and dismissed the suit. hence this ..... any decree, the decretal amount will be subject to deduction of income tax at source under the pakistan income-tax act. it is difficult to understand why the courts below have held this, because the income-tax authorities will be at liberty to realise income-tax from the appellants if they come within the purview of the income-tax act. there would, therefore, be no deduction on this account and ..... defendant respondent alleges, are now vested in the government under the estates acquisition act of that country.43. plaintiff appellant claimed interest on arrears of maintenance and annuity. there is .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-01-1958
Reported in : AIR1959Cal208,63CWN147,(1959)ILLJ587Cal
..... v. governor-general in council, air 1947 pc 78, the judicial committee pointed out that the income-tax act had the machinery which enabled an assessee effectively to raise tne question whether a particular provision of the act bearing on the assessment made upon him was ultra vires or not, and there was no ..... permissible limits. in my opinion, it does not. the underlying principle is as follows: prescribing an offence and its punishment is essentially a legislative act. but provided that this can be attributed to the legislative body, the actual working out of it can be delegated to a non-legislative body. ..... did not exercise the legislative power of declaring the penalty or fixing the punishment for grazing sheep without a permit, but the punishment is imposed by the act itself the offence is not against the secretary, but, as the indictment properly concludes, 'contrary to the laws of the united states and the peace ..... points before me: (1) that the power to impose penalty for violation of the provisions of a scheme as given in section 9 of the act, and the provisions as to penalty as made by government in clause 70 of the scheme, constitute improper delegation, and the exercise of powers improperly ..... an inspector with the previous sanction of such authority as may be specified in this behalf by the central government.' the first schedule to the act lays down the particulars of the matters to be provided for in the coal mines provident fund scheme. clause 2 thereof provides for payment .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-22-1958
Reported in : AIR1958Cal398,35ITR781(Cal)
..... as a fact the petitioner, was served in the manner stated in the affidavit of haridas chaterji on the 28th march, 1957 with the notice under section 34 of the income-tax act.17. that being so, i have only to deal with the comment of mr. gupta as to why the subsequent correspondence was not being answered in time. the ..... petitioner is debi dutt moody. on or about the 29th january, 1951 the petitioner was assessed for income tax for the assessment year 1948/1949, on a total income of rs. 79319/-, by the income tax officer, companies district iv, calcutta. thereafter, a notice under section 29 of the income-tax act, 1922, was served upon the petitioner for payment of the sum of rs. 14,501/- as ..... this point of service.9. on the question of service, an affidavit has been filed by the serving officer, haridas chatterji, income tax inspector, affirmed on the 28th march, 1957. he took a notice under section 34 (a) (1) of the income-tax act for the assessment year 1948/1949 addressed to the petitioner at no. '8 middleton street calcutta. he went there at about ..... income tax. this amount was duly paid. on the 27th march, 1957 notice was issued under section 34 of the .....Tag this Judgment!
Court : Kolkata
Decided on : May-07-1958
Reported in : 39ITR553(Cal)
..... regards the other. in the circumstances i shall confine myself in this judgment to income tax.the board has been assessed to income tax under schedule d of the income tax act, 1952, for the income tax years 1953-54 and 1954-55, in reference to its trade as a totalisator operator. although mr. heyworth talbot was not prepared ..... unreservedly so to admit, it is, in my judgment, clear that the board is in fact carrying on such a 'trade.' in respect of these tax years, the ..... attention or conclusion. and if the findings are so open to challenge, then, in my judgment, the runners allowances fail equally with the other expenses to qualify as deductions for income tax purposes, since they, like certain of the other expenses and particularly the travelling allowances, were laid out for purposes not exclusive to the boards business, but to some real ..... . one appeal and the corresponding cross-appeal are concerned with the boards liability to income tax; the second appeal and cross-appeal relate to profits tax. it has been agreed before us that identical principles apply, so far as is relevant to these appeals, to both income tax and profits tax, so that the answer as regards the one necessarily involves the answer also as .....Tag this Judgment!
Court : Kolkata
Decided on : May-15-1958
Reported in : AIR1959Cal131
..... court, while dealing with a reference of the same points, which might conceivably come up before this court in the chain of remedies under the income-tax act, took a different view. in my opinion, quite apart from the fact that the appellant was disingenuous with the trial court, the pendency of ..... that the advances made to the ship's master were part-payments of the hire, they were yet not chargeable under the provisions of the indian income-tax act and, therefore, not within the ambit of section 18(3b). i am of opinion that this contention also cannot succeed.24. even on the ..... payments of the hire. assuming the amounts were not loans, but part-payments of the hire, they were still not chargeable to tax under the provisions of the indian income-tax act, because the part-payments had not been received by the owners in india. they were also not chargeable within the meaning of section ..... the amount of the disbursements constituted payment in india to a non-resident of a chargeable sum, to which section 18 (3b) of the income-tax act applied. accordingly, on 17-3-1956, he addressed a letter to the appellant company in the following terms;'kindly refer to your letter ..... trial judge as well, repeated hiscontention that the amounts of the disbursements were mere loans and since the income-tax act did not charge borrowings, they were not chargeable under the provisions of the act. he disclaimed altogether the second contention attributed to him by the learned judge and submitted that the point .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-04-1958
Reported in : 38ITR35(Cal)
..... not, then it is clear-and, indeed, it is conceded-that the seven assessments in this case, five made under rule 3 of case iii of the income tax act of 1918 and two under section 430 of the act of 1952, are valid assessments; if, on the other hand, it does apply, then, by virtue of section 51 of the finance (no. 2 ..... branch office in london and carries on part of its business here.i should next refer to some of the income tax provisions relating to insurance companies. rule 15 of the rules applicable to schedule d, cases i and ii, in the income-tax act, 1918, provides as follows by sub-rule (1) : 'where an insurance company carries on life insurance business in conjunction with ..... important bearing on this case. [his lordship read it and continued :] these provisions are those contained in the income-tax act, 1917. there are seven years assessments concerned in the case, from 1947-48 to 1951-52. the act of 1918 applies to the five earlier years and the act of 1952 applies to the last two years. there is no material difference between the ..... in council under this section with respect to any arrangements relating to a dominion as defined for the purposes of section twenty-seven of the finance act, 1920 (which provides for relief in respect of dominion income tax), the said section twenty-seven shall cease to have effect as respects that dominion except in so far as the arrangements otherwise provide.'the important .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-17-1958
Reported in : AIR1959Cal490
..... nothing either in section 25(3) or in the observations of the supreme court relied on by mr. sen to warrant the contention that an assessee under the bengal agricultural income-tax act is entitled either to be present at the time an orderfor his assessment is made or at least entitled to be informed of the date when the order will be ..... on a later date. the assessment year being the year 1947-48, the 31st of march, 1952, would be the last date under section 38(2) of the bengal agricultural income-tax act, on which the assessment order could be made, if it was to be made within the period of limitation. it appeared from the order-sheet that there was an order ..... the assessee or the production of any evidence by him that the return was correct and complete. section 25(1) of the bengal agricultural income-tax act is thus out of the way. this was a case where the income-tax officer called for evidence and heard it and the contention is that if he did so, section 25(3) was attracted and under that ..... , the supreme court was dealing with the validity of certain provisions of the taxation on income (investigation commission) act, in so far as they were different from the provisions of the income-tax act or the code of civil procedure. in that context they observed that the proceedings before an income-tax officer were judicial proceedings and all the incidents of such judicial proceedings had to be .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-18-1958
Reported in : 36ITR504(Cal)
..... : '... and it must now (i think) be taken as settled that they' - that is to say, the relevant words of rule 1 of schedule e of the income tax act - 'include all payment made to the holder of an office or employment as such - that is to say, by way of remuneration for his services, even though such payments ..... to this - that the money has come to, or accrued to, a person by virtue of his office - it seems to me that the liability to income tax is not negatived merely by reason of the fact that there was no legal obligation on the part of the persons who contributed the money to pay it.'there ..... : 'now that judgment, whether or not the particular facts justified it, is certainly an affirmation of a principle of law, that a payment may be liable to income tax although it is voluntary on the part of the persons who made it, and that the test is whether, from the standpoint of the person who receives it, it ..... money to witness the benefit match. applying that view of the matter to the present case, mr. magnus said that the crown had not established its claim to tax, for, as there was no machinery of collection and no fund to identify or earmark the payments, as and when they were paid into the fund as ..... conveys the purport of schedule e for the purpose of this case.this, as will have been observed, is one of those cases where it is sought to tax payments made voluntarily on the part of the persons who made them. it is, of course, well settled that payments may be taxable in the hands of the .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-24-1958
Reported in : AIR1958Cal585
..... assessee, the assistant commissioner dissented from this view and held that the assessee's share of the estimated yield should not be taken as his receipt, because the agricultural income-tax act purports to tax all income on a receipt basis and therefore it was only on the paddy actually collected by the assessee that he was liable to be assessed. on further appeal, the ..... adopted by the assistant commissioner, for the purpose of granting allowances for costs of production, and confirmed by the tribunal, are in accordance with the provisions of the bengal agricultural income-tax act, 1944, and rule 4 framed thereunder'.14. it will be seen that in this case there was only one point raised and that corresponds to the point that is to ..... ' which might be said to suggest that only casual labourers or labourers specifically hired for the purpose were contemplated. i think, however, that theword, 'labourers', as used in the agricultural income tax act, carries a wider meaning and includes bargadars and other crop-sharers who are not tenants. that meaning is in accord with the concept of a bargadar under the bengal tenancy ..... referred were as follows:'(1) whether, in the facts and circumstances of the case, the actual receipt should be the basis of assessment under section 7 of the bengal agricultural income-tax act: (2) whether, in the facts and circumstances of the case, the procurement rate fixed by the government in the locality should be taken as the basis of valuation of the .....Tag this Judgment!