Court : Guwahati
..... items included in the list of matters about which the provincial legislatures could alone legislate. the result was that the indian income-tax act excluded agricultural income from being assessable to income-tax and the provincial income-tax acts made the same liable to taxation. the position is the same under the constitution of india which came into force on ..... conversion of capital into cash or it merely represents the proceeds of capital. the question as to what is conveyed by the expression 'income' as used in the indian income-tax act arose in commissioner of income-tax v. shaw wallace & co. (1932) 59 i.a. 206 : a.i.r. 1932 p.c. 138.15. ..... diminution of the capital, however small. the receipts in these circumstances ought to be treated as capital. receipts.10. the assam agricultural income-tax act defines agricultural income as follows:(a) 'agricultural income' means-(1) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land revenue .....
Tag this Judgment!Court : Guwahati
..... included in the list of matters about which the provincial legislatures could alone legislate. the result was that the indian income-tax act excluded agricultural income from being assessable to income-tax and the provincial income-tax acts made the same liable to taxation. the position is the same under the constitution of india which came into force ..... diminution of the capital, however small. the receipts in these circumstances ought to be treated as capital receipts.the assam agricultural income-tax act defines agricultural income as follow :- "(a) agricultural income means - (1) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to ..... questions of law have been referred to this court under section 28(2) of the assam agricultural income-tax act, 1939, hereafter called the assam act, by the member, assam board of agricultural income-tax shillong.the references in all these nine cases were made as a result of petitioner filed by different .....
Tag this Judgment!Court : Guwahati
..... the applicants advocate that as no proviso analogous to the 2nd proviso contained in section 33a of the indian income-tax act has been enacted in the assam agricultural income-tax act, 1939, the observation of their lordships of the privy council cannot be said to apply to ascertain the meaning of words used in ..... lordships of the privy council has been given statutory effect by the insertion of the 2nd proviso to sub-section (2) of section 33a of the indian income-tax act which enacts that an order by the commissioner declining to interfere will not be deemed to be an order prejudicial to the assessee.it was contended by ..... the petitioner" by their lordships of the privy council one which is equally applicable to the relevant words contained in section 28(2) of the assam agricultural income-tax act. at the bottom of page 317 of the report appear the following observations of their lordships of the privy council :-"their lordships have felt much doubt whether .....
Tag this Judgment!Court : Guwahati
..... of the statute should not be applied retrospectively in the absence of express enactment or necessary intendment.' 9. this decision is based on delhi cloth and general mills co. v. income-tax commrs. delhi, a. i. r. 1927 p. c. 242. in asikannessa bibi v. dwijendra krishna, a.i.r. 1931 cal. 92 (2), mallik j. held that 'every ..... , must be presumed to be intended not to have a retrospective operation.' the rule so stated was applied by him to an amendment of section 174, bengal tenancy act. 10. it is clear that the rights which the raiyat acquired under the original agreement made prior to the amendment would remain intact and would not be impaired by ..... fixed by the section. it was later on amended. the amendment abolished the maximum limit. the learned judges of the calcutta high court held that though under the old act rent in excess of specified maximum was not recoverable, the agreement providing for it was not itself cancelled or condemned. when the old section was amended and the maximum .....
Tag this Judgment!Court : Guwahati
..... the facts of that case are clearly distinguishable from the facts before us. the division bench of the madras high court was dealing with a case under section 33a(2), income tax act, 1922. apart from that, the order before the learned judges was not an appellate order, but an original order. so far as an appeal against an original order ..... and not an appellate order. we are unable to apply the principle of the decisions of the madras and the bihar high courts to appellate orders. the assam sales tax act expressly provides for a period of limitation from an appellate order as being 60 days which are to be computed from the date of the order, and not from ..... .j. 1. this is a petition under section 32(6), assam sales tax act, of 1947 (act 17 of 1947) directed against an order of the commissioner of taxes, assam, dated 7-2-51, by which he held the petition before him as timebarred under section 32(4), assam sales tax act, 1947. 2. the learned commissioner points out that the appeal against which .....
Tag this Judgment!Court : Guwahati
..... , the amount fixed for periodical payment was not independent of the amount paid in lump sum as premium. receipts by way of salami were found exempt from tax (under the income-tax act) on the ground that they might reasonably be regarded as rent or revenue derived from land. the learned judges referred to--'dinonath mookerjee v. debnath mullick' ..... of a transfer of a non-transferable holding is rent or revenue within the meaning of the expression as it occurs in section 2 (1) (a) of the income-tax act.--'birendra kishore v. secy. of state' air 1921 cal 262 was overruled on this point. the ratio decidendi was that the expression revenue included the term yield ..... these receipts could not be taken out of the ambit of the expression 'revenue' as used in the definition of agricultural income is the assam agricultural income-tax act, for it may not be said that rent is income and salami is capital receipt though both form part of the consideration for the transfer of the right of occupation. it is .....
Tag this Judgment!Court : Guwahati
..... his majesty-in-council had been taken away by the australian commonwealth judiciary act, 1903, yet the act was not retrospective and the right of appeal to his majesty in a suit pending when the act was passed was not taken away. in delhi cloth and general mills go. ltd. v. income-tax commr., delhi, a. i. r. 1927 p. c. 242 it ..... was held that no right of appeal arose as the decision of the high court was before 1-4-1926, the date when act 24 of 1926 conferring the right of appeal came into operation as the ..... article 227 has any retrospective operation and if so to what extent. 6. article 367 (1) of the constitution provides that unless the context otherwise requires, the general clauses act, 1897, shall, subject to any adaptations and modifications that may be made therein under article 372, apply for the interpretation of this constitution, as it applies for the interpretation .....
Tag this Judgment!Court : Guwahati
..... we hold that the turnover from the supply of gunny bags is rightly assessed and the two items of 'khudi' and 'bhushi' are not assessable under the assam sales tax act. as two of the points referred have been decided in favour of the assessee and only one decidedagainst him, we make no order as to costs. the reference is answered ..... , be a subject for assessment. 4. in regard to the first branch of mr. ghose's argument, there is not much of substance. as defined in the assam sales tax act, a 'dealer' means any person who carries on the business of selling or supplying goods in the province whether for commission, remuneration or otherwise and the word 'goods' means ..... no account as this was not an assessment on income. as a dealer, the assessee was rightly taxed. 7. the result is that with regard to the first point referred, we answer the point in the positive, that is the turnover from the supply of bags was liable to be taxed under the assam sales tax act, 1947. 8. with regard to the second .....
Tag this Judgment!Court : Guwahati
..... in a fiscal statute is ambiguous and two interpretations or even more are possible, the interpretation most favourable to the subject ought to be adopted. 'behari lal v. commr. of income-tax, c. p. and u. p.', 1940 all l j 860;--'lalchand gopalji v. state of bombay', 1952-3 s. t. c. 102 (bom);--'central india spinning, weaving and .; empress ..... best efforts, i could not wholly agree with the view expressed by my learned brother as to the interpretation of item no. 16 in schedule iii to the assam sales tax act, 1947. i, however, agree as to the conclusion solely on the ground that the description of cloth entered in the right hand column of item no. 16 in schedule ..... rs. 10 for six yards was not the only criterion for determining the availability or otherwise of the exemption under item no. 16 of schedule iii of the assam sales tax act and the length of the cloth actually sold was another relevant factor of the test. in their view exemption could be claimed under item no. 16 of schedule iii .....
Tag this Judgment!Court : Guwahati
..... cannot accept mr. bhattacharya's contention that the present case is distinguishable. he bases his contention on the ground that section 46 of the income tax act specifically provides that the income tax officer may forward to the collector a certificate under his signature specifying the amount of arrears due from an assessee and the collector on receipt of ..... or whether it was money due to the forest department covered by section 75 of the forest regulation. he held further that the bengal public demands recovery act, 1913 had no application to the facts of this case and section 94 of the assam land and revenue regulation gives the collector sufficient jurisdiction to ..... under section 75 of the assam forest regulation. 4. on receipt of the letter of request from the divisional forest officer, the sub-divisional officer who acted for the collector took necessary steps under section 94 of the assam land and revenue regulation for realisation of the amount as arrear of land revenue by .....
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