Court : Kolkata
Reported in : (1878)ILR3Cal64
..... the town of calcutta for the illegal seizure of a buggy. the defendant justified the seizure under act xvi of 1847, and certain rules which the commissioners had made under that act, alleging that the plaintiff had not paid the carriage tax assessed upon him by the commissioners. the plaintiff demurred to the plea, raising a question as to ..... act as act xxii of 1869, so far as we are concerned with it now, which ..... merely to terminate the operation of established laws.81. there is another class of acts in which there is apparently a clear delegation of legislative power. i refer to acts which contain a provision giving power to make rules or bye-laws, and to impose taxes or fix fees and charges; but these are clearly distinguishable from such an .....
Tag this Judgment!Court : Kolkata
Reported in : (1879)ILR4Cal87
pontifex, j.1. i think mr. bonnerjee's caveat must be discharged, and he will have no costs of appearance. i do not think administration can be granted to the father, there being no debts, at all events no debts of which the amount is unliquidated. the widow can apply when she comes of age, and until then the official trustee can pay the income to her next friend for her maintenance.2. if there are any debts, application must be made to the court.3. taxed costs of suit may be paid by the official trustee out of the fund in his hands. if he is not satisfied to do it on this order, he must come to court under the trustee act.
Tag this Judgment!Court : Kolkata
Reported in : (1879)ILR4Cal576
..... the facts, and the terms of the kabuliyat, as above, his lordship continued):3. when this kabuliyat was executed, the income-tax act was in force, but has since been repealed. the road-cess was not imposed until the year 1871. the act ordaining the cess directs that where land is the subject of various tenures and sub-tenures, the road-cess shall be ..... it has been imposed since the date of the kabuliyat.8. we are of opinion, however, that having regard to the provisions of the road cess act, the impost is not an income-tax.9. the income-tax, which was levied at the date of the kabuliyat, was a tax imposed by the legislature of the government of india upon all the people of india whose .....
Tag this Judgment!Court : Kolkata
Reported in : (1880)ILR5Cal888
..... ). this company, under its original articles of association, was held by the court of exchequer to be a 'person residing in the united kingdom,' for the purposes of income tax--calcutta jute mills company v. nicholson (l.r., 1 exch. div., 428); and had those articles been still in force, i do not think it could have been ..... meetings of shareholders must be held in calcutta. the directors are chosen in calcutta, and it appears from the affidavits that the board act here; there being generally only one director in england whose business is that of agency. the property of the company is all in calcutta: the whole of the ..... by its original articles of association the general meetings of shareholders were to be held in england, and they contemplated, i think, that the board of directors should act in england. the manufacturing business has always been carried on in india. in august 1876, now articles of association were substituted for the former ones. under these the .....
Tag this Judgment!Court : Kolkata
Reported in : 2Ind.Cas.646
..... deny proprietary right of the family of which the maharajah, plaintiff, is the head.9. then are we to hold that the plaintiff is to pay road cess from the income of this zemindari exclusive of this purganna while the grantee holds all the profits and the maharaja none? we think not. the terms of the sanad before us (and ..... explicit he should have produced it) allude to the profits of the perganna as conferred upon the grantee, and if the government has by legislation imposed a cess or tax upon these profits it must come out of the profits. the perganna being still a part of the raj estate the government only deals directly with the recorded holder of ..... defendants or their father. it further alleges that the raj has paid road cess on the villages ever since the introduction of that impost which was imposed under a local act no. x of 1871, bengal council, and that the defendants are justly liable for the amount now claimed.2. the defendant appellant in his written statement raised a question .....
Tag this Judgment!Court : Kolkata
Reported in : (1885)ILR11Cal275
..... an arbitrary test, and one which the law does not sanction.18. the assessor might just as well have estimated the rental upon the amount of the applicant's private income as upon the original cost of the building.19. it may be, no doubt, that in assessing joint family property of this nature, some difficulty may often arise. the ..... their jurisdiction in making the assessment, it seems clear that we have the power to quash it upon certiorari notwithstanding the provision in section 17 in the calcutta municipal consolidation act, 1876.6. that section merely means that the assessment shall be final and conclusive when the commissioners have made it in the exercise of their powers see rex v. ..... commissioners at the quarterly meeting to be held in october of each year, are to fix the rates, at which the rates and taxes levied under the act are to be imposed for the succeeding year. then by section 88 they are to impose upon all houses and land within the town of calcutta certain annual rates, arid .....
Tag this Judgment!Court : Kolkata
Reported in : (1887)ILR14Cal861
..... the sum of rs. 10,000 for the purpose of extending the premises and upon trust with or out of the interest or income of the residue of such government securities to discharge revenue, rent, rates, taxes and outgoings in respect of no. 59, chitpore road, and in the necessary repairs thereof, and to pay the residue to ..... clauses.14. in the beginning of the 5th clause the testator says: 'my wife sreemutty badamooomary dossee shall receive for her food and clothing, and for expenses of religious acts and the appointed voluntary religious observances, onelac of rupees.'15. the 9th clause of the will is as follows : 'should my executor sree-man shama churn mullick, ..... granted it, the question of the factum of the will cannot be entered into.6. this question depends upon the applicability of section 41 of the indian evidence act of 1872.7. that section is as follows:a final judgment, order or decree of a competent court in the exercise of probate, matrimonial, admiralty or insolvency jurisdiction .....
Tag this Judgment!Court : Kolkata
Reported in : (1892)ILR19Cal499
..... the contract which is evidenced by the document, the person to whom the certificate is issued in consideration of a money payment secures an income after his death for a time to another person, subject to certain contingencies. this is, i think, a contract of assurance, and ..... is not open to us. in the absence of such information we must take it in the most favourable way to the person being taxed, that is to say, we must assess it at the lowest possible value below rs. 1,000, and it should therefore be ..... . and it is, i think, enough to say that that is not the present case, and there is no provision in the act which can relate to the valuation of annuities secured by life policies.3. my answer to the question is that the stamp duty which ..... which evidences such a contract is, i think, a life policy, and is within section 3 and sub-section 15 of the stamp act. the amount insured is quite uncertain in every case, and it is impossible to predict whether anything, or if anything what, will ever .....
Tag this Judgment!Court : Kolkata
Reported in : (1890)ILR17Cal727
..... to the established usages of the country-and these, according to 24 geo. iii, (1784), chapter 25, section 39, were to guide the directors in fixing the income of government from land-these dues consisted of a certain proportion of the annual produce of every bigha of land demandable, according to the local custom, either in money ..... . after the name of the tenant, comes' land.' then the ground rent called 'lagan,' then comes 'sarak,' a cess in connection with roads. then 'batta,' a tax imposed to make up any deficiency in the currency, which has always been considered an abwab-chukan sahoo v. roop chand s.d.a. 1848, p. 680; regulation li ..... of the rent.91. the word abwab is not defined either in the bengal tenancy act, or in the regulations which have been repealed by that act. when the east india company obtained the dewany of bengal, they found that a variety of taxes, called abwab, mahtuts, etc., had been indiscriminately levied in addition to the asul or .....
Tag this Judgment!Court : Kolkata
Reported in : (1890)ILR17Cal786
..... premiums, or added by way of bonus to the amounts insured, and partly carried to a reserve fund, constitutes profits or gains within the meaning of schedule d of the income-tax act (16 and 17 vic, ch. 34). we take the statement of the facts from the judgment of lord herschell at pages 407 and 408. 'the appellant-company has ..... of the association. and for this there seems to us ample authority. the case of the queen v. whitmarsh 15 q.b. 600 was decided upon the former company's act, 7 and 8 vict., c. 116, section 2, which provided for the registration of associations 'for any commercial purpose or for any purpose of profit,' by which words ..... adopted for attaining these ends naturally, and indeed necessarily, involves the acquisition of gain, and that, as people must be taken to contemplate the ordinary consequences of their own acts, the acquisition of gain must be held to be among the objects of the association.5. the sources of gain suggested were these: forfeitures on the part of members .....
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