Court : Chennai
Reported in : AIR1936Mad857
..... he followed the decision in veerappa chettiar v. municipal council, palni 1925 48 mad 476 and held that the municipal 'council was justified in assessing profession tax on the basis of income derived from lands outside the municipality. this decision is however difficult to reconcile with the later decision in madura etc. devasthanam v. madura municipal council 1928 ..... bearing no. 60 in olcott gardens in view of the lower court's statement that it accepted the evidence of p.w. 1 that it was used only for agricultural purposes. mr. rama rao for the plaintiff mentioned the general objections dealt with in paras. 8 and 17 of the lower court's judgment. it seems to ..... provide sufficiently for the general amenities of the town. the municipal council was therefore justified in taking its own time to consider whether on those conditions it should act on the sanction of the 'government or not. as the sanction of the government was not received till the 5th may the council resolved that for the time .....
Tag this Judgment!Court : Chennai
Reported in : AIR1937Mad241
..... make it. in cases in which the income-tax officer has to decide whether a certain item of income is assessable or not, his decision cannot be said to be ultra vires even if it is illegal. but where a certain income is outside the scope of the act, such as agricultural income or income not earned in or brought into british ..... was used only to signify 'futurity' so as to preclude suits for injunction in respect of proceedings intended' to be taken by the income-tax authorities. amongst the reported cases under the income-tax acts brought to our notice, the only instance in which the assessee's suit succeeded is the decision of the bombay high court in haji ..... india, any assessment made in respect of such income would be outside the scope of the act, and a civil suit to recover it would not be barred by reason of section 52.40. for the converse proposition that no suit will lie when the income-tax officer is acting .....
Tag this Judgment!Court : Chennai
Reported in : AIR1937Mad393; (1937)1MLJ351
..... 4 of the income-tax act makes the act applicable to all income, profits, or gains, accruing or arising or received in british india, or deemed to be received therein. but the act does not apply to agricultural income in british india. under section 4(3)(viii) it is provided that 'this act shall not apply to...agricultural income'. 'agricultural income' is defined ..... charges disallowed were claimed by the assessee under section 10(2)(iii) of the income-tax act as representing the capital borrowed by him for the purpose of his business which capital was now represented by agricultural lands. the income-tax officer held that four-fifths of the money borrowed was so represented but he disallowed ..... the claim on the ground that as the money was invested in agricultural lands the income from which is exempt from income-tax under section 4(3)(viii) of the act the assessee was not entitled to the allowance mentioned in section 10(2)(iii). he accordingly disallowed .....
Tag this Judgment!Court : Chennai
Reported in : [1937]5ITR97(Mad)
..... . 4 of the income tax act makes the act applicable to all income, profits, or gains, accruing or arising or received in british india, or deemed to be received therein. but the act does not apply to agricultural income in british india. under sec. 4(3)(viii) it is provided that 'this act shall not apply to;- agricultural income.' 'agricultural income' is defined in ..... charges disallowed were claimed by the assessee under section 10(2)(iii) of the income tax act as representing the capital borrowed by him for the purpose of his business which capital was now represented by agricultural lands. the income tax officer held that four-fifths of the money borrowed was so represented but he disallowed ..... the claim on the ground that as the money was invested in agricultural lands the income from which is exempt from income tax under sec. 4(3)(viii) of the act the assessee was not entitled to the allowance mentioned in sec. 10(2)(iii). he accordingly disallowed .....
Tag this Judgment!Court : Chennai
Reported in : AIR1938Mad352; (1937)2MLJ310
..... company (1932) 63 m.l.j. 124 : l.r. 59 indap 206 : i.l.r. 59 cal. 1343 (p.c) that the term 'income' in the indian income-tax act connotes a 'periodical monetary return' coming in with some sort of regularity or expected regularity from definite sources; but their lordships were then laying emphasis not on the ..... 2nd proviso to section 4(2) is of the same scope as the exemption applicable to agricultural income' as defined in section 2(1) of the act.19. mr. patanjali sastri is certainly right in his contention that the statutory definition of 'agricultural income' does not in terms apply to cases falling within the proviso now in question. if ..... sastri pointed out that our conclusion would practically amount to reading the proviso in section 4 into the definition of 'agricultural income' when the legislature had not (as it might well have done) included in that definition income from assessed lands in indian states. having regard to the manner in which amendments have been from time to time .....
Tag this Judgment!Court : Chennai
Reported in : [1937]5ITR435(Mad)
..... the view that income from agriculture can be said to arise or accrue only when and where the produce is sold and converted into money seems to us, with all respect, difficult to reconcile with the reasoning in commissioner of taxation v. shaw wallace & co. (59 c. 1343) that the term income in the indian income tax act connotes a periodical ..... assessee from the produce of his coffee estates in mysore is exempt from taxation under hte second proviso to clause (2) of sec. 4 of the indian income tax act.the assessee who owns coffee plantations in the mysore state is a resident of british india (mangalore); adn the ccase states that while he maintains an office ..... 2nd proviso the sec. 4(2) is of the same scope as the exemption applicable to 'agricultural income' as defined in sec. 2(1) of the act.mr. patanjali sastri is certainly right in his contention that the statutory definition of agricultural income does not in terms apply to cases falling within the proviso now in question. if the .....
Tag this Judgment!Court : Chennai
Reported in : AIR1939Mad651; (1939)1MLJ780
..... a particular stretch of water has been held to be an incorporeal hereditament and i have been referred to cases under the income-tax act in india in which rent from fisheries has been held not to be agricultural income. it seems to me that neither of these classes of cases gives very much assistance in deciding the question before me. ..... it is not a question whether the leasing of a right of fishery is an incorporeal hereditament but a question whether the income derived therefrom is rent for the ..... is really quite a different matter: nor is it a question whether a fishery rent is income from agriculture; for in my opinion the rental value which is the basis of assessment under section 79 of the local boards act is clearly not confined to agricultural land, but includes royalties for minerals and in fact rent in its widest form. i .....
Tag this Judgment!Court : Chennai
Reported in : AIR1939Mad946; (1939)2MLJ304
..... of the total value, all interests were to be grouped together.6. before the amendments, which were introduced by the amending act of 1930, section 82 of the act was not really applicable to agricultural lands and it is probable that the legislature may not have considered the possibility of an estate, like the anakapalli estate, lying ..... of the anakapalli estate which is situated within municipal precincts of the second appellant. the estate comprises ryoti agricultural lands, the ryots being entitled to the kudiwaram interest. to this estate the provisions of the madras estates land act apply. the respondent was assessed by the second appellant at a sum of rs. 74,447-0- ..... and prohibited enhancement of any rents save as is provided by the act, the assessment in respect of which he was required to pay property tax should be based upon the actual income he received in respect of his melwaram interest during the relevant years. this income amounted to rs. 37,698-11-1. there is no dispute .....
Tag this Judgment!Court : Chennai
Reported in : AIR1940Mad946; (1940)2MLJ760
..... little significance.7. the principle of these decisions has also been applied in cases under the income-tax act relating to the assessability of the income received by the mortgagee-lessor who is a moneylender from the mortgagor-lessee. the contention of the income-tax authorities was that the so-called 'rent' was, having regard to the substance of such ..... such. this contention was disallowed by a special bench of five judges (jackson, j., dissenting) in ibrahimsa rowther v. commissioner of income-tax madras : air1928mad543 and by their lordships of the. privy council in commissioner of income-tax, bihar and orissa v. maharajadhiraj of darbhdnga (1935) 69 m.l.j. 474 : l.r. 62 indap 215 : i. ..... l.r. 14 pat. 623 , the court refusing in each case to regard the amount paid by the mortgagor-lessee as other than rent covered by the exemption relating to agricultural income.8. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1941Mad116; (1940)2MLJ825
..... the decision of the special bench in commissioner of income-tax madras v. zamindar of kirlampudi (1931) 63 m.l.j. 20 : i.l.r. 55 mad. 830 . the question in that case was whether interest due to a zamindar under promissory notes taken from his ryots for arrears of rent was agricultural income and it was held that it was not, the ..... provided that (subject to the payments contemplated in the proviso) all rent for fasli 1345 and prior years which is outstanding on the date of the commencement of the act shall be deemed to be discharged, 'whether the rent be due as such or whether a decree has been obtained therefor.' now the court which passed the decree on ..... -zamindar, who filed a suit on the note and got a decree on 28th september, 1937. on 5th november, 1938, the petitioner applied under section 19 of the act to amend the decree after declaring that the plaintiff was entitled to nothing thereunder except the amount of costs, inasmuch as the entire subject-matter of the suit comprising arrears .....
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