Court : Mumbai
Reported in : (1888)ILR12Bom638
..... -of the land devoted to the maintenance of the trust. the property hitherto has only been used for agricultural purposes, the return has been small, and the temple and its adjuncts have been in consequence insufficiently maintained. a sufficient income for the trust would be probably obtained if the land were let for building purposes. such portion of ..... (c) i have answered already.6. as regards costs, i think the petitioner and the advocate general are entitled to their costs out of the fund, to be taxed as between attorney and client. as regards mr. lang's client, he appeared on notice, and he is entitled to his cost of appearance in chambers, but exclusive ..... superintending power and being informed by affidavits; and the court has no means of exercising any controlling power over the subject-matter.' as regards the section in the indian act, there is an express decision-in re samuel marie brereton i.l.r., 7 bom., 381-where the learned judge follows the english decisions, and says: 'it .....
Tag this Judgment!Court : Mumbai
Reported in : (1912)14BOMLR943; 17Ind.Cas.670
..... formed part of the ward's agricultural income. we say that it may be ..... of the dekkhan agriculturists' relief act, because his only means of ..... agriculturist under the dekkhan agriculturists' relief act.7. we are of opinion, ..... against rs. 2,296 derived from agricultural sources. this is the reckoning which, ..... on the admitted figures the yearly income accruing to the plaintiff from the lands ..... agriculturist, within the definition of the act. we think, however, that the ..... much an agriculturist under this . act as the petty agriculturist. if ..... extracted from section 25 of the act. mr. kelkar relying on that ..... by section 32 of the act which lays down that in ..... from the court of wards act (bom. act i of 1905) passim, and ..... by the dekkhan agriculturists' relief act on the footing that the plaintiff ..... . 2,296 as the income derivable from the agricultural sources. as against that, ..... the benefit of the special act. it appears to us, however ..... or principally by agriculture'. it will be seen that the act countenances no .....
Tag this Judgment!Court : Mumbai
Reported in : (1926)28BOMLR25
..... of incidental questions and their answers by collectors or legal remembrancers in the orders passed by government in any particular case. above all, non-agricultural assessment was never the subject of this correspondence or these acts.5. the first issue in suit no. 4 'is the grant dated february 9, 1818, an absolute grant of the soil or a ..... them (exhibit 129).25. it is quite clear, therefore, that at that time government intended to make a grant of the villages to provide the grantee with an annual income of rs. 4,000 reserving to themselves all other rights.26. in upadrashta venkata sastirulu v. divi seetharamudu their lordships of the privy council observed (p. 128): ''each ..... grantee to the statu quo in respect of various rights of the ryots : and so does clause 11 in regard to the mode and amount of assessment and taxes.7. clause 12 runs as follows :-in the event of the land assessment being increased or any other modification introduced in the existing revenue system of the island .....
Tag this Judgment!Court : Mumbai
Reported in : (1929)31BOMLR374; 118Ind.Cas.548
..... district of ajmer merwara, where by the regulation in force it is deemed to prevail in all village communities and to extend to agricultural land as well as to land in the village site, while in suburban areas it is deemed not to prevail in the ..... of india and even in some parts of gujarat in the bombay presidency and that chapter iii of the transfer of property act which relates to sale of immovable property does not purport to deal with the right of the vendor to sell, but only ..... that the rules of pre-emption place a clog or fetter on the freedom of sale for which the transfer of property act and the indian contract act provide. shah j., however, has hesitated to accept the contention on the ground, first, that pre-emption according to ..... times and in villages which were first constituted in modern times. bights of pre-emption have in some provinces been given by acts of the indian legislature. rights of pre-emption have also been created by contract between the sharers in a village. but in .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1930Bom231; (1930)32BOMLR178
..... every case of alleged excessive taxation. to take the most important heads, for instance, such as agricultural assessment or income-tax, in the former case, the remedy is absolutely barred by enactments such as the revenue jurisdiction act, and in the latter case except on a reference by the commissioner equally so, under section 219 ..... ahmed sulleman dinath against the order of the chief judge of the small causes court, bombay, under section 219 of the city of bombay municipal act iii of 1888, maintaining the assessment on certain buffalo stables by the municipal assessor and disallowing re. 1 per stable which the petitioner claimed in ..... the chief judge does not function as a court any more than he does under section 33. on the contrary the express enactment of section 2 in act .....
Tag this Judgment!Court : Mumbai
Reported in : (1930)32BOMLR1538
..... act shall not apply to the following classes of income : (i) any income derived from property held under trust or other legal ..... of the clauses of the first deed to establish that proposition. clause 8, which indicates some of the purposes for which the property is held, is: 'for carrying on the agricultural, industrial, commercial and other pursuits of the said community'. clause 5 is : 'for entertaining guests, giving at homes or parties.' clause 6 is : 'for such donations ..... point which this appeal raises is, whether, having regard to the terms of those deeds, the income of the property vested in the head of the community is exempt from income tax, having regard to the provisions of section 4, sub-section 3 (i), of act xi of 1922. that sub-section of section 4 is in these terms:-this .....
Tag this Judgment!Court : Mumbai
Reported in : (1930)32BOMLR1541
..... furnished either with materials or reasons which would justify them in suggesting that any of the ten specified items could properly be described as agricultural income within the definition of agricultural income contained in section 2 (1) of the indian income-tax act, 1922. their lordships accordingly agree with the negative answer which has been given to question i.49. for the reasons given their lordships are ..... course of the hearing) they were in the following terms:--i. whether the following sources of income are agricultural and therefore exempted from assessment to income tax under section 4 (3) (viii) of the act? [then follow ten items which it is unnecessary to set out here.]ii, whether income derived from such of the above sources us wore not taken into consideration at the time .....
Tag this Judgment!Court : Mumbai
Reported in : (1933)35BOMLR811
..... case of london county council v. attorney-general [1901] a.c. 26 and quotes the following passage from the speech of lord davey at p. 42, dealing with the imperial income tax act of 1842 :-it is not open to doubt, and was not disputed, that sections 60 and 102 alike mean that the person paying the yearly interest may deduct and retain ..... the footing that, by the decree of the court, the appellant's stepmother had a charge not only on his zemindary property from which his agricultural income was derived, but also on all his other sources of income included in the assessment. he rejects the suggestion that the appellant's liability to his stepmother was of the same kind as his liability to .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1934Bom434; (1934)36BOMLR761
..... any case the grant was of all the revenues derivable from the village, except abkari, and not merely the agricultural revenue. the inclusion of profession tax and capitation tax and the express exclusion of abkari revenue which is a non-agricultural income shows that the grant included all kinds of revenue derivable from the village. that being so, 1 think that ..... which the plaintiff asks the court to put. at the same time, however, this fact would not work as an estoppel against government, because if these acts were mistaken acts on the part of government officers, the crown would not be bound by them: prosunno coomar roy v. the secretary of state for india in council i ..... that the present suit is barred by limitation as having been filed more than one year after the order to recover non-agricultural assessment. i do not think, however, that article 14 of the indian limitation act applies to the facts in this case, because if the order of enhanced assessment is a nullity or in excess of .....
Tag this Judgment!Court : Mumbai
Reported in : (1935)37BOMLR817
..... accrue, or arise, or to be received in british india.(2) .(3) this act shall not apply to the following classes of income :(viii) agricultural income.6. save as otherwise provided by this act, the following heads of income, profits and gains, shall be chargeable to income-tax in the manner hereinafter appearing, namely ;-(i) salaries.(ii) interest on securities.(iii) property.(iv) business.(v) professional earnings.(vi ..... ) other sources.7. (1) the tax shall be payable by an assessee under the head .....
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