Maharajadhiraj Sir Kameshwar Singh Vs. the State of Bihar

Decided On : May-15-1959

Court : Supreme Court of India

LAW: section 26, section 26, Section 26 of the Act, Section 26 of the Act, section 17, section 22, the Indian Finance Act, the Indian Finance Act

PERSON: Hidayatullah, Kameshwar Singh, Tekari Raj, Gaya Zarpeshgi Lease, Tekari Raj, Tekari Raj, Raj, Tekari Raj.', Gaya Zarpeshgi, Tekari Raj, Madan Mohan Lal v. Commissioner, Chimanram Motilal, P. C. Mullick, D. C. Aich, Chimanram Moti Lal, Madan Mohan Lal v. Commissioner, Kamal Singh, Orissa, Gajendragadkar, J., Chatturam Horilram, Orissa, Kamal Singh's, Kamakshya Narain, Gajendragadkar, J., Gajendragadkar, J., Rajagopala Sastri, Gajendragadkar, J., Gajendragadkar, Bikram Kishore, I.L.R., Lordships, Gajendragadkar, J., Chatturam Horilram, Gajendragadkar, Venkatarama Aiyar, Gajendragadkar, Sarkar, Gajendragadkar, J., Sastri, Chatturam Horilram, Chatturam, Sastri, Jagannadhadas, J., Sastri, Sastri, Jagannadhadas, J., Rani Bhuwaneshwari Kuer, Rani, Mulla

NORP: J.1, Indian, Indian, Indian, Indian, Indian

ORG: Court, the High Court of Patna, the High Court, the Bihar Agricultural Income-tax Act, Agricultural Income-tax Officer, Agricultural Income-tax Officer, The Agricultural Income-tax Officer of Darbhanga, Land Revenue, Zarpeshgi Loan, Zarpeshgi, the Agricultural Income-tax Officer, the Agricultural Income-tax Officer, The Agricultural Income-tax Officer, the Bihar Agricultural Income-tax Act, the Board of Revenue, the High Court of Patna, Board, the High Court, the State of Bihar, the High Court, Court, the Agricultural Income-tax Officer, the Agricultural Income-tax Officer, the Agricultural Income-tax Officer, the High Courts, the Privy Council, Court, The Patna High Court, The High Court, the Agricultural Income-tax Officer, the High Court, Maharaja Bikram Kishore, Dey Brothers, Bombay I.L.R, Court, Anglo-Persian Oil Co., Court, the High Courts, the Supreme Court, the Patna High Court, the Patna High Court's, the Privy Council, Appellate, the High Court, the Privy Council, the Patna High Court's, the Privy Council, Court, the Patna High Court, the Patna High Court, Patna High Court, the Privy Council, Court, the High Courts, the Agricultural Income-tax Officer, Court, the Privy Council, Lordships, Burn & Co., Martin & Co., Lordships, Burn & Co., Crown, the High Courts, Court, Bihar & Orissa, Bench, Court, Bihar & Orissa, the Income Tax Appellate Tribunal, the High Court, the Bihar Regulation IV of, Court, Court, the Agricultural Income-tax Officer, the Agricultural Income-tax Officer, the High Court, The State of Bihar, 4th Edition, the Agricultural Income-tax Officer, the High Court

GPE: Maharajadhiraja, Darbhanga, The Province of Bihar, Bihar, Bombay, India, Bombay, Bombay, Bihar, Bihar, Kamakshya, Singh, Singh, assessee, assessee, Harries, Mukherjea, Maharaja, Rajendra, Mukerjee, Rankin, Chota Nagpur, Bihar, Chota Nagpur

DATE: February 19, 1952, 1938, the 5th January, 1946, the assessment year 1944-45, the year, 1351, August 15, 1931, January 31, 1936, December 28, 1945, January 4, 1946, the day, March 22, 1946, the year 1944-45, 1351, May 1947, years, annual, 1938, February 7, 1948, any financial year, one year, 1948, any year, eight years, four years, the end of that year, ' 12, 1936, 1942, 1926, 1942, the year 1945-46, August 20, 1946, the year 1948, 1948, 1948, any financial year, ' 21, 1933, January, 1928, 1972-28, the year 1927-28, the tax year, the assessment year, 1942, 1939, March 30, 1939, February 8, 1944, years, 1,000 per year, 28 years, 28 years, 32, January 31, 1936

CARDINAL: two, 1, 2, 2, 9,42,137-3, 2,82,192, two, 3., 9,42,137-3, 2,82,192, 4, 5., two, three, 6, 39,512-6, 1,000, 8, 9, two, two, 10, as s. 34, 2, 11, 34, 2, under s. 34, 13, 26, 14, 1949]17ITR220(Cal, 4, 209, 206, 15, 1933]1ITR129(Cal, 1940]8ITR236(Cal, 22, 206, 1959]35ITR1(SC, 34, 1955]27ITR709(SC, 16, two, 1959]35ITR1(SC, 1,00,000, 93,604, 1946]14ITR673(Patna, 16, 325, 93,604, 17, 18, Two, 19, 34, 34, 22, 1949]17ITR220(Cal, 10, 34, 23, 909, 24, 25, 34, 26, 27, 28, 1955]27ITR709(SC, 1955]27ITR709(SC, 34, 1955]27ITR709(SC, 34, 34, 29, 30, 17,00,000, 31, two, 17,16,000, 352, two, 4, 12 1/2, 33, one, 34, 35, 36, 37

ORDINAL: first, 20th, first, second, second

LOC: Gaya Circle

WORK_OF_ART: Province of Assam, Province of Assam

FAC: the Governor-General