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 : Kolkata
Reported in : (1900)ILR27Cal674
..... purposes and so forth.3. in the present case the whole of the income, which the khankah derives, is from agricultural lands; and it follows therefore, in view of section 5, to which we have just referred, that the income derived by the khankah could not be assessed with income tax.4. now, the argument on behalf of the secretary of state is ..... ghose, j.1. the question which arises in this case is whether the sajjadanashin of the sasseram khankah is assessable with income-tax under the provisions of section 4 of act ii of 1886, in respect of such moneys as he draws from the properties appertaining to the khankah for the purpose of his own maintenance and the ..... maintenance of his family.2. section 4 of the act prescribes: 'subject to the exceptions mentioned in the next following section, there shall be paid, in the year beginning with the 1st day of april 1886, and in .....
Tag this Judgment!Court : Kolkata
Reported in : (1901)ILR28Cal637
..... be held liable for both income-tax and road-cess. the question then is what tax are they, properly speaking, liable to pay--road-cess or income-tax? now, the income tax act declares that it is an act intended to impose a tax on income derived from sources other than agriculture, and section 5 exempts from the liability to the tax incomes derived from agriculture or operations connected with agriculture. it would seem to us ..... that the profits of a mela cannot be regarded as incomes derived from agriculture. the land on which the .....
Tag this Judgment!Court : Kolkata
Reported in : (1910)ILR37Cal697
..... no doubt, to the presence or absence of such a proviso little weight should be attached; for, as was observed by lord macnaghten in commissioners for special purposes of income-tax v. pemsel [1891] a.c. 531 589, and by lord chancellor herschell in west derby union v. metropolitan life assurance society [1897] a.c. 647, 655 ..... , it becomes manifest that the legislature contemplated municipal taxation only in respect of some sort of habitation and residence, and that, therefore, purely agricultural holdings are outside the scope of the act. section 8, it is pointed out, makes a town or a village the nucleus of a municipality, and indicates that the intention was ..... and clause (6) of the first proviso to section 279 directs that no such water-rate shall be levied upon 'any land used exclusively for purposes of agriculture.' clause (e) of section 86 likewise renders leviable a lighting-rate on the annual value of holdings generally, but the complementary section 308 contains no exempting proviso .....
Tag this Judgment!Court : Kolkata
Reported in : 6Ind.Cas.410
..... doubt to the presence or absence of such proviso little weight should be attached; for, as was observed by lord macnaghten in the commissioners for special purposes of the 'income tax v. pemeel (1891) l.k. a.c. 531, 589, and by lord chancellor hereon ell in the west derby union v. metropolitan life assurance society (1897) ..... , it becomes manifest that the legislature contemplated municipal taxation only in respect of some sort of habitation and residence and that, therefore, purely agricultural holdings are outside the scope of the act. section 8, it is pointed out, makes a town or a village the nucleus of a municipality, and indicates that the intention was ..... and clause (6) of the first proviso to section 279 directs that no such water rate shall be levied upon 'any land used exclusively for purposes of agriculture.' clause (e) of section 86 likewise renders leviable a lighting rate on the annual value of holding generally, but the complementary section 308 contains no exempting proviso .....
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 : Kolkata
Reported in : AIR1915Cal621,(1915)ILR42Cal151
..... in the course of the argument.13. the case turns upon the income tax act (ii of 1886), which is described as 'an act for imposing a tax on income derived from sources other than agriculture.' the preamble is in these terms, 'whereas it is expedient to impose a tax on income derived from sources other than agriculture; it is hereby enacted as follows.' then there is a definition of ..... income as being income and profits accruing and arising or received in british india, and .....
Tag this Judgment!Court : Chennai
Reported in : 30Ind.Cas.166
..... the sum so payable must, i apprehend from the frame of the clause, be, something ejusdem generis with 'local tax' 'cess' something paid by the ryot as such i.e., paid by a person who holds, for the purpose of agriculture, ryoti land in an, estate, and paid by him as such holder. the obligation to pay it must have, ..... occur in devanai v. raghunatha row 18 ind. cas. 298 : (1913) m.w.n. 886: it is a well-known fact that the zamindars frequently added to their income by collecting cesses of various kinds.6. the practice of making demands which were not legally maintainable was evidently not confined to this presidency. in bengal abwabs or legal cesses ..... received similar notices of demand and attachment.' the learned district judge in his judgment on appeal makes the following remarks on this point: in his edition of the bengal act, mr. justice rampini understands the word exacted' to mean nothing more than collected after demand and he quotes a ruling to the effect that money collected under a .....
Tag this Judgment!Court : Chennai
Reported in : (1918)34MLJ446
..... abkari renter.' that, to my mind, is the key-note to the construction of similar provisions in other acts. in the case of abkari rent, in the case of income-tax, in the case of cesses under the local boards act, the amount payable to the government is not due in respect of any specified land, whereas the essence of ..... granted for the purpose of making the improvement. the test is not whether the improvement was subsequently made but whether the money was applied for the construction of agricultural improvements upon the property. nor do i think that the fact that time was extended for completing the work in regard to which the first instalment of payment ..... colleague and it is unnecessary to repeat them.14. the main point for consideration is whether a sale for the loan advanced by the government in respect of agricultural improvement of a property avoids previously existing encumbrances upon that property. i do not agree with mr. c.v. ananthakrishna aiyar that unless the loan is advanced .....
Tag this Judgment!Court : Chennai
Reported in : 47Ind.Cas.301
..... the abkari renter,' that, to my mind, is the keynote to the construction of similar provisions in other acts. in the case of abkari rent, in the case of income-tax, in the case of cesses under the local boards act, the amount payable to the government is not due in respect of any specified land, whereas the essence of ..... granted for the purpose of making the improvement. the test is not whether the improvement was subsequently made but whether the money was applied for the construction of agricultural improvements upon the property. nor do i think that the fact that time was extended for completing the work in regard to which the first instalment of ..... colleague and it is unnecessary to repeat them.14. the main point for consideration is, whether a sale for the loan advanced by the government in respect of agricultural improvement of a property avoids previous existing encumbrances upon that property. i do not agree with mr. c.v. ananthakrishna aiyar that unless the loan is advanced for .....
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