Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 38 power to take evidence on oath etc Sorted by: old Page 2 of about 861 results (0.135 seconds)

Umed Rasul Shaha Fakir and ors. Vs. Anath Bandhu Chowdhuri (a Minor) a ...

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 .....

Mahadeb Aon Vs. Chairman of the Howrah Municipality

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 .....

Mohadev Aon Vs. Chairman of the Howrah Municipality

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 .....

Flint Vs. Stone Tracy Co.

Court : US Supreme Court

..... required to be apportioned according to population among the states. it is insisted that such must be the holding unless this court is prepared to reverse the income tax cases decided under the act of 1894. pollock v. farmers' loan & trust co., 157 u. s. 429 , s.c. 158 u. s. 158 u.s. ..... . in magoun v. illinois trust & savings bank, 170 u. s. 283 , 170 u. s. 293 , a graded inheritance tax was sustained. as to the objections that certain organizations -- labor, agricultural, and horticultural, fraternal and benevolent societies, loan and building associations, and those for religious, charitable, or educational purposes, are excepted from the ..... to select the objects of excise taxation, and this includes the right to make exemptions; exceptions in the corporation tax law of labor, agricultural, religious and certain other organizations, do not invalidate the tax or render the law unconstitutional. courts cannot substitute their judgment for that of the legislature; where details as to .....

Manohar Ramchandra Hinge Vs. the Collector of Nasik

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 .....

Stratton's Independence, Ltd. Vs. Howbert

Court : US Supreme Court

..... ratification of the sixteenth amendment, was not in any proper sense an income tax law; but was an excise tax upon the conduct of business in a corporate capacity measured by the income, with certain qualifications prescribed by the act itself. the process of mining ores is, in a sense, equivalent in ..... upon stock of other corporations, joint stock companies or associations, or insurance companies, subject to the tax hereby imposed; provided, however, that nothing in this section contained shall apply to labor, agricultural or horticultural organizations, or to fraternal beneficiary societies, orders, or associations operating under the lodge system, ..... united page 231 u. s. 416 states," and, secondly, because the act specifies those classes of corporations that are to be exempt from its operation, and mining corporations are not among them. those exempted are labor, agricultural, or horticultural organizations, fraternal beneficiary societies, orders or associations operating under the .....

Forbes Vs. Secretary of State for India

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 .....

O'Neill Vs. Leamer

Court : US Supreme Court

..... the drainage of swamp and overflowed lands for the improvement of the health and comfort of the community, and the reclamation of waste places and the promotion of agriculture are not all and every of them subjects of general and public concern, the promotion and regulation of which are among the most important of governmental powers, ..... law itself. its officers are chosen by popular election, and their powers, duties, compensation, and terms of service are prescribed by the statute. the sources of its income are predetermined, as are also the uses to which it may be applied, and the county treasurer is made the custodian of its funds, and his disbursement of ..... district or the largest part of it is situated is made " ex officio treasurer" of the district for the purpose of collecting and disbursing the taxes or assessments laid under the act. the plaintiffs in error contend that the plan is simply one for the private advantage of the property owners, and they direct special attention to .....

Brushaber Vs. Union Pacific R. Co.

Court : US Supreme Court

..... , vol. 1, 249, 250; burroughs on taxation 502; ordronaux, constitutional legislation 225. upon the lapsing of a considerable period after the repeal of the income tax laws referred to, in 1894, an act was passed laying a tax on incomes from all classes of property and other sources of revenue which was not apportioned, and which therefore was, of course, assumed to come within the ..... attempted to resist it. " page 240 u. s. 21 the statute provides that the tax should not apply to enumerated organizations or corporations, such as labor, agricultural or horticultural organizations, mutual savings banks, etc., and the argument is that as the amendment authorized a tax on incomes "from whatever source derived," by implication it excluded the power to make these exemptions. but this is .....

Greene Vs. Louisville and Interurban R. Co.

Court : US Supreme Court

..... co. v. los angeles, 227 u. s. 278 , 227 u. s. 293 ; truax v. raich, 239 u. s. 33 , 239 u. s. 37 . and see hopkins v. clemson agricultural college, 221 u. s. 636 , 221 u. s. 642 -644. the principle is not confined to the maintenance of suits for restraining the enforcement of statutes which, as enacted by ..... property shall pay the same rate of taxation paid by individual property. nothing in this constitution shall be construed to prevent the general assembly from providing for taxation based on income, licenses, or franchises." section 181 provides as follows: "the general assembly may, by general laws only, provide for the payment of license fees on franchises, stock used ..... , as it leaves the legislative hands, may not be obnoxious to any challenge, and yet the officers charged with the administration of that valid tax law may so act under it in the matter of assessment or collection as to work an illegal trespass upon the property rights of the individual." in raymond v. chicago union .....