Privy Council Court April 1938 Judgments

Commissioner of Income-tax, Bombay Presidency and Aden Vs. Messrs. Khi ...

Court: Privy Council

Lord Romer: The respondents to this appeal are a firm who carry on business at Bunder Abbas and Kerman outside British India but are assessable to taxation in respect of their income under the provisions of the Income-tax Act, 1922. Their total income during the fiscal year ending on 3lst March 1926, being in the opinion of the Income-tax Officer, Shikarpur, of such an amount as to render them liable to income-tax under that Act for the year ending 31st March 1927, a notice was served upon them by that official in accordance with the provisions of S. 22 (2) requiring them to make a return of that income. He also served upon them a notice under sub-s. (4) of the same section requiring production of the relevant accounts and documents. Had the respondents thought fit to comply with these notices they would have avoided a good many of the difficulties in which they subsequently found themselves involved. Unfortunately, they completely ignored the notices. The duty of the Income-tax Office...

Nawab Mirza Mohammad Kazim Ali Khan and Another Vs. Nawab Mirza Mohamm ...

Court: Privy Council

Sir George Rankin: In this case two appeals by separate sets of plaintiffs have been brought from a decree of the Chief Court of Oudh dated 14th March 1934 setting aside the decree of the Subordinate Judge, Lucknow, dated 1st September 1932, and dismissing with costs a suit for contribution. In both appeals the sole contesting respondent is the defendant in the suit, Nawab Mirza Mohammad Sadiq Ali Khan (herein called Sadiq Ali) who is the taluqdar of Makanpur Rahimabad in the district of Sitapur. The parties are Shia Mahomedans and the questions in dispute have reference to the administration of the estate of Nawab Mohammad Baqar Ali Khan (herein called the late Nawab) who died on 17th January 1921. The relationship of the parties to him and to each other is shown by the pedigree hereunder : The late Nawab left two widows and a family by each. The property of which he was possessed at his death comprised the taluqa of Makanpur Rahimabad, an estate which had been entered under S. 8, Oud...

Partap Singh and Another Vs. Sant Kaur and Another

Court: Privy Council

Reported in: AIR1938PC181

Sir Shadi Lal: On 17th August 1920, Mt. Jiwani, the widow of one Sham Singh died, leaving her surviving two illegitimate daughters, Sant Kaur and Basant Kaur, Mt. Jiwani was the proprietor of four squares of land in the district of Lyallpur in the province of the Punjab. This land was originally in the occupation of her husband as a tenant of Government, but he died in October 1901, without acquiring the proprietary rights by paying the price thereof in compliance with the rules applicable to the acquisition of ownership by a tenant of Government. It was only after his death that Mt. Jiwani paid the price and became the owner of the land in August, 1910. The question of succession to the land arose shortly after her death. In the course of the proceedings taken by the Revenue Officer for the mutation of names in respect of the estate, the right of the daughters to inherit it on the death of their mother was denied by Sham Singh's collaterals who laid claim to the whole of the property ...