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 : 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 : Kolkata
Reported in : AIR1921Cal40,61Ind.Cas.107
..... or arises or is received in british india, or is, under the provisions of this act, deemed to accrue or arise or to be received in british india.' section 4 provides that agricultural income shall not be chargeable to income tax.' section 2 gives a definition of the expression 'agricultural income.' the portion of the definition material for the determination of the question before us may be ..... stated as follows:in this act, unless there is anything repugnant in the subject or context, agricultural income means any income derived from.(i) agriculture, or.(ii) the performance by .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1921Cal262,61Ind.Cas.112
..... vakils.6. we have next to consider the questions referred by the board of revenue to this court for decision:(1) is selami or premium agricultural income within the meaning of section 2(1) of the indian income tax act, 1918, when charged.(a) for the settlement of waste lands or abandoned holdings?(b)for recognition of a transfer of a holding from one tenant ..... to another?(2) are illegal abwabs, such as uttarayan agricultural income within the meaning of that section?7. section 4 provides that agricultural income shall not be chargeable to income tax. section 2(1)(a) lays .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1924Cal337
..... the following explanation : 'this is the rate adopted in this district for bastu and other non-agricultural rents in estates for which no reliable evidence is produced to show a more exact estimate. the main principle of the income tax act is that it is the duty of the assessee to supply the materials of his assessment [vide ..... from this it will be seen that the income tax officer assumed that the assessee hid tenants holding non-agricultural land and that he derived income therefrom. the assessee in his verified return of income under section 22(2) of the act, had stated that he had no such income but the income tax officer required him to prove that negative and ..... ' - held that he had failed to prove it, and proceeded to make an assessment on the general assumption that a landlord must have income for such non-agricultural sources assessable to income-tax.5. when the case came before the assistant commissioner on appeal, the same attitude was adopted. it was assumed that there must be non .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1924Cal668
..... . this is a reference by the commissioner of income-tax, assam, under section 66(2) of the income-tax act (act xi of 1922). the reference is made on the application of the assessee. the commissioner has held that income derived from pasturage is not assessable to income-tax on the ground that it is 'agricultural income' within sections 2 and 4 of the income-tax act. the crown does not now dispute the ..... . the applicant, however, contends that neither of these sources of income is assessable to income-tax, and he founds his contention upon two grounds : (i) that such income is 'agricultural income' as defined in section 2, and is exempted from assessability under section 4(3)(viii) of the income-tax act of 1922, (ii) that the imposition of income tax upon income derived from the sources in question would be an additional .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1925Cal34
..... decided in the exchequer chamber by no less than six very eminent judges.'14. the statutes under which the above cases were decided are the income tax act, 1853 and the income tax act, 1842. chapter 34, section 2, schedule d of act of 1853 imposes a duty 'for and in respect of the annual profits or gains arising or accruing to any person whatever, whether a ..... of these sections a detailed examination of some of the provisions of the act is necessary.42. first of all, turning to section 3 (1) of the act, we find the word ' income' used there. now, what is income? the term is nowhere defined in the act. the definitions of ' agricultural income ' and ' total income' as contained in section 2 afford very little assistance in determining what is .....
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