Court : Kolkata
Reported in : AIR1939Cal435
..... high court within its ambit (e.g. workmen's compensation act, income-tax act, registration act, indian succession act, bengal public demands recovery act, bengal court of 'wards act, etc.).34. to find in what senses the legislature has used the phrase 'civil court' in section 34, bengal agricultural debtors act, it is necessary, in my judgment, to examine in ..... therefore allow the appeal.mitter, j.31. the questions in this appeal relate to the interpretation, scope and validity of section 34, bengal agricultural debtors act (bengal act 7 of 1936) so far as it affects the powers of this court in its ordinary original civil jurisdiction. both the appellants and respondents are ..... high court are therefore provincial subjects and are excluded from central subjects by operation of sub-section 2 of section 45-a of the act. the bengal agricultural debtors act, therefore so far as it affects the jurisdiction of the moffussil courts is intra vires of the bengal legislature. the high court comes .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1939Cal628
..... a state to govern the same conduct or matter.12. in canada, of course, apart from a few exceptional provisions, such as those relating to agriculture and immigration, the constitution act itself does not confer any concurrent powers of legislation. there are only two legislative lists, but it has been settled by a long line of privy ..... partly rejected and to communicate its decision in writing to each claimant concerned. these sections should be read with the old section 48 dealing with the application of the income of the ward's estate. it provided, inter alia, that the liquidation of debts payable by the ward was, subject to certain rules of priority as regards ..... cover the whole field, that is a conclusive test of inconsistency where another legislature assumes to enter to any extent upon the same field: (page 490 loc. cit.)11. it is unnecessary to mention all the subsequent australian cases where this test was adopted we content ourselves with citing only ex parte molean re firth (1930) .....
Tag this Judgment!Court : Kolkata
Reported in : [1939]7ITR493(Cal)
..... much of the items (3) rs. 51,491 and (4) rs. 30,176 of the total profit of rs. 1,75,539 is to be deemed agricultural income within section 2 (1) of the indian income-tax act, 1922, as the assessee can show to be profit derived from the collection and preparation so as to make them fit of the taken to market of ..... question :'whether in the fact and circumstances as given above the sum of rs. 1,75,539 or any portion thereof can be said to be agricultural income within the meaning of section 2 (1) of the indian income-tax act (act xi of 1922)' ?in the argument before us it was not contended that item (1) rs. 62,902 and (2) rs. 30,970 ..... were agricultural income. obviously they were profits on the sale of tobacco like any other raw material : they were an ordinary trading profit and not agricultural income. the question remains as to the other .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom1; (1939)41BOMLR1217
..... in oil on a large scale, that he had a big shop for the purpose, that he had dealings with big merchants, that he paid rs. 156 as income-tax, that there were outstandings due to the shop of a considerable amount, and that he had valuable immoveable property. in both the sale-deeds with which we are ..... anything in the nature of accounts or documentary evidence. under the circumstances we are unable to hold that the plaintiff at the material time was ordinarily engaging personally in agricultural labour, and we must find that he has been wrongly held to have been an agriculturist.5. however, in the circumstances of this case, it does not ..... mortgage or sale.the plaintiff seeks to bring himself within that part of the definition of an agriculturist in section 2 of the dekkhan agriculturists' relief act which says that an agriculturist means a person who ordinarily engages personally in agricultural labour. it seems probable that the intention of this part of the definition was to include .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom65; (1940)42BOMLR10
..... no. 41 in list ii it is clear that under the constitution act, income, however derived, is divided in two parts : (1) agricultural income; and (2) the rest. agricultural income is defined in the constitution act by a reference to the indian income-tax act, section 2(1).13. in order to determine the character of the impugned tax we were asked to note the points of similarity between the impugned ..... tax and income tax. first, both are direct taxes. under both the owner is liable. even when .....
Tag this Judgment!Court : Mumbai
Reported in : [1939]7ITR670(Bom)
..... that under the constitution act, income, however derived, is divided in two parts; (1) agricultural income and (2) the rest. agricultural income is defined in the constitution act by a reference to the indian income-tax act, section 2(1).in order to determine the character of the impinged tax we were asked to note the points of similarity between the impinged tax and income-tax. fristly, both are direct taxes. under both the owner ..... is liable. even when provision is made for the recovery of the property tax from the .....
Tag this Judgment!Court : Mumbai
Reported in : [1940]8ITR179(Bom)
beaumont, c.j. - this is a reference made to us by the commissioner of income tax under section 66 (2) of the act. the substantial questions raised and the only question which has been argued before us is whether the assessee is carrying on business in relation to the purchase and sale of ..... he proposes to develop 36 acres have been set aside for roads and it has been held by the ahmedabad court that 70 acres cannot be dealt with as non-agricultural land. we are told that that decision is under appeal. presumably the difficulty is that tenants have been held to have permanent rights of tenancy which may very well be ..... assessee in the year of assessment by the sale of 208 plots. the figure was reduced by the assistant commissioner from the sum of rs. 56,980 at which the income-tax officer had assessed the assessee. now it appears to us that the question whether the assessee was properly assessed at this figure is largely a question of law. on the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1940Cal286
..... courts. the election commissioners constitute such a court bilas singh v. emperor : air1925all737 . the income-tax commissioners, as hold in in re nataraja iyer (1913) 36 mad. 72, arc such a court, similarly the commissioners appointed under act 38 of 1850 are such a court and in just the same way as election commissioners are ..... 'courts' in the wider meaning of that term because they are empowered to come to decisions with regard to certain matters to which the bengal agricultural debtors act expressly relates. the effect of the recent decisions on the question of the general attributes of a 'court' have been conveniently summarised by curgenven j ..... proceed against them as regards any false statement contained in that document, the (sanction of the collector would have been required under section 54, bengal agricultural debtors act, but this section has no application except in respect of the offences expressly mentioned therein. it therefore follows that no sanction under this section was .....
Tag this Judgment!Court : Kolkata
Reported in : [1940]8ITR460(Cal)
..... date is earlier.'the simple question is - is the sum of rs. 2,841, which is interest on rents in arrear collected from agricultural tenants, agricultural income, and so not assessable under the income-tax act ?the learned commissioner relied upon the case of sheik eusuf v. jatindra nath roy reported in 38 c. w. n. 184 and held ..... by the assessee in the present case as interest on arrears of rent under the provisions of section 67 of the bengal tenancy act was agricultural income within the meaning of section 2 (1) of the income-tax act.it is conceded on boths sides that the present case, if it comes at all under section 2 (1), comes under ..... within the meaning of section 2 (1) (a) of the income-tax act.for these reasons i am of the opinion that interest on arrears of rent payable under section 67 of the bengal tenancy act is not agricultural income and therefore is assessable to income-tax.the commissioner of income-tax bengal, is entitled to his costs of this costs of this reference .....
Tag this Judgment!Court : Kolkata
Reported in : [1940]8ITR378(Cal)
..... land. those patni leases were granted many years ago when the land was almost entirely used for agricultural purposes and were for fixed rents.under the income-tax act agricultural income is not taxable. the income-tax officer did not assess the whole of the rents derived from these patni leases to income-tax but only a part amounting to a round sum of rs. 50,000.on appeal by ..... appeal and refused to state a case on the ground that the question as to whether any portion of the income from the patni leases was agricultural income or not was essentially a question of fact.section 2 (1) of the income-tax act gives the definition of 'agricultural income' which is relevant in this matter as -'any rent or revenue derived from land which is used for .....
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