Judgment Search Results Home > Cases Phrase: local authorities pensions and gratuities act 1919 Court: privy council Page 1 of about 44 results (0.013 seconds)

In Re: Lady Navajbai Tata

Court : Mumbai

Reported in : AIR1947Bom331; (1947)49BOMLR66

..... section 7(1) of the indian income-tax act is as follows :-the tax shall be payable by an assessee under the head 'salaries' in respect of any salary or wages, any annuity, pension or gratuity, and any fees, commissions, perquisites or profits in lieu of, or in addition to, any salary or wages, which are due to him from, whether paid or not, or are paid by or on behalf of, the crown, a local authority, a company, or any other public body or association, or any private employer; and for the purposes of this sub-section advances by way ..... as it originally stood under the 1922 act, the section was as follows:-the tax shall be payable by an assessee under the head salaries', in respect of any salary or wages, any annuity, pension or gratuity, and any fees, commissions, perquisites, or profitsreceived by him in lieu of, or in addition to, any salary or wages, which are paid by or on behalf of the crown, a local authority, a company or any other public body or association, or by or on behalf of any private employer.11. ..... 198 the learned judge said :as i read section 7 of the income-tax act, it contemplates every kind of servant, however highly or lowly placed he may be, and inasmuch as it includes every employee of a local authority, or a company, or any other public body or association or of any private employer, all persons who held an office are to be dealt with under this section in the first instance, and this, irrespective of any prior profession or vocation followed by them.13. .....

Commissioner of Income-tax, Bombay City Vs. Lady Navajbai R. J. TatA.

Court : Mumbai

Reported in : [1947]15ITR8(Bom)

..... section 7 (1) of the income-tax act is as follows :-'the tax shall be payable by an assessee under the head salaries in respect of any salary or wages, any annuity, pension or gratuity, and any fees, commissions, perquisites or profits in lieu of, or in addition to, any salary or wages, which are due to him from, whether paid or not, or are paid by or on behalf of, the crown, a local authority, a company, or any other public body or association, or any private employer; and for the purposes of this sub-section advances by way ..... as it originally stood under the 1922 act, the section was as follows :-'the tax shall be payable by an assessee under the head salaries in respect of any salary or wages, any annuity, pension or gratuity, and any fees, commissions, perquisites or profits received by him in lieu of, or in addition to, any salary or wages, which are paid by or an behalf of the crown, a local authority, a company, or any other public body or association, or by or on behalf of any private ..... under his appointment as official liquidator by the high court, could be taxed only under section 7 at page 198 the learned judge said :-'as i read section 7 of the income-tax act, it contemplates every kind of servant, however highly or lowly placed he may be, and inasmuch as it includes every employee of a local authority, or a company, or any other public body or association or of any private employer, all persons who hold an office are to be dealt with under this section in the first .....

In the Mattr of Vs. G. Every.

Court : Kolkata

Reported in : [1937]5ITR216(Cal)

..... sub-section (1) of which says : 'the tax shall be payable by an assessee under the head salaries in respect of any salary or wages, any annuity, pension or gratuity, and any fee, commissions perquisites or profits received by him in lieu of, or in addition to, any salary or wages, when are paid by or on behalf of government, a local authority, a company, or any other public body or association, or by or on behalf of any private employee. ..... it is difficult to say that this distinction has been throughout maintained in the act and perhaps the two words seem to denote the same idea or ideas very similar, and the difference only lies in this that one is more appropriate than the other when applied to particular cases. ..... at page 467 the learned judge said : 'in section 4(1) of the indian income-tax act of 1922 the words accruing or arising are found in juxtaposition to the words or received. ..... in that case the assessee had acted as the secretaries, treasurer and agents of a mill company registered at indore, that is to say, outside british india. ..... justice mukherjee at page 29 where he said : 'the policy of the act is to make the amount taxable when it is paid or received either actually or constructively. ..... 66(2) of the income tax act is with regard to the above order which the assistant commissioner passed december 16, 1935, and the appeal petition on which he passed that order was properly stamped and duly verified. .....

Forbes Vs. Secretary of State for India

Court : Kolkata

Reported in : AIR1915Cal621,(1915)ILR42Cal151

..... ' then there is a definition of income as being income and profits accruing and arising or received in british india, and includes, in the case of a british subject within the dominions of a prince or state in india in alliance with her majesty, any salary, annuity, pension or gratuity payable to that subject by the government or by a local authority established in the exercise of the powers of the governor-general in council in that behalf. ..... ' apart from that there is no indication within or without the act of the person who is chargeable in respect of other sources of income, and it will be noticed that it is the collector who shall determine what persons are chargeable in respect of these other sources of income. ..... section 4 which provides that subject to the exceptions mentioned in the next following section, there shall be paid, in the year beginning with the first day of april, 1886, and in each subsequent year, to the credit of the government of india, or as the governor-general in council directs, in respect of the sources of income specified in the first column of the second schedule to this act, a tax at the rate specified in that behalf in the second column of that schedule. ..... ' the act makes stringent provisions for finality of revenue authorities. ..... forbes, the plaintiff is not liable to pay income tax in respect of any income of the said estate and that the said collector, in realizing the sums paid to him, acted without jurisdiction, and for a decree for the sum of rs. .....

MohiuddIn Ahmad Vs. the Secretary of State for India in Council

Court : Kolkata

Reported in : (1900)ILR27Cal674

..... income' has been defined in an earlier section, section 3, and it means income and profits accruing and arising or received in british india, and includes in the case of a british subject within the dominions of a prince or state in india in alliance with her majesty, any salary, annuity, pension, or gratuity payable to that subject by the government or by a local authority established in the exercise of the powers of the governor-general ..... 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 each subsequent year, to the credit of the government of india, or as the governor-general in council directs, in respect of the sources of income specified in the first column of the second schedule to this act, a tax at the rate specified in ..... 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 5 of the act lays down: nothing in section 4 shall render liable to the tax:(a) any rent or revenue derived from land which is used for agricultural purposes and is either assessed to land revenue or subject to a local rate assessed and collected by officials of the government as such; or (b) any income derived from:(i) agriculture .....

Maharaj Kumar Gopal Saran NaraIn Singh Vs. the Commissioner of Income- ...

Court : Mumbai

Reported in : (1935)37BOMLR817

..... (1) the tax shall be payable by an assessee under the head 'salaries' in respect of any salary or wages, any annuity, pension or gratuity, and any fees, commissions, perquisites, or profits received by him in lieu of, or in addition to, any salary or wages, which are paid by or on behalf of government, a local authority, a company, or any other public body or association, or by or on behalf of any private employer :..12. ..... but it was argued that even though the life annuity be income, as distinct from capital, it still is not income taxable under the act, because the words ' income, profits and gains ' in section 12 (i) of the act must be construed as including only such income as constitutes or provides a profit or gain to the recipient; i.e. ..... (1) the tax shall be payable by an assessee under the head ' other sources' in respect of income, profits and gains of every kind and from every source to which this act applies (if not included under any of the preceding heads). ..... of the purchase price payable on the sale of his estate, it is not an annuity but a capital sum ; alternatively (2) because even if it be an annuity it is not taxable, because it does not fall within the description of what is taxable under the act; and in the further alternative (3) because even if it would otherwise fall within such description, it is ' agricultural income ' and as such specifically excepted from the operation of the .....

Gopal Saran NaraIn Singh Vs. Commissioner of Income-tax, Bihar and Ori ...

Court : Privy Council

..... (1) the tax shall be payable by an assessee under the head 'salaries' in respect of any salary or wages, any annuity, pension or gratuity, and any fees, commissions, perquisites, or profits received by him in lieu of, or in addition to, any salary or wages, which are paid by or on behalf of government, a local authority, a company, or any other public body or association, or by or on behalf of any private employer. . . . 12. ..... (1) the tax shall be payable by an assessee under the head 'other sources' in respect of income, profits and gains of every kind and from every source to which this act applies (if not included under any of the preceding heads). ..... they content themselves with repeating the view expressed in the judgment of the board above referred to that little can be gained by trying to construe an income-tax act of one country in the light of a decision upon the meaning of the income tax legislation of another. ..... of the purchase price payable on the sale of his estate, it is not an annuity but a capital sum ; alternatively (2) because even if it be an annuity it is not taxable, because it does not fall within the description of what is taxable under the act ; and in the further alternative ; (3) because even if it would otherwise fall within such description, it is agricultural income" and as such specifically excepted from the operation of the .....

B. Roshan Lal Goswala Vs. District Board and anr.

Court : Allahabad

Reported in : AIR1935All802; 158Ind.Cas.626

..... there is no doubt that the ultimate authority under the district boards act and the rules is the local government, and therefore there seems to be no reason to consider that the servant of a district board holds his position in any way differently than any other public servant who holds his position 'at pleasure ..... government of india act, 1919, section 96-b(1) provides:subject to the provisions of this act and of rules made thereunder, every person in the civil service of the grown in india, holds office during his majesty's pleasure.10 ..... most, if not all, of the local bodies have made rules and regulations relating to the grant of pensions, gratuities, etc. ..... where a particular appointment is stated to be held during good behaviour, all officers and servants of local bodies would, according to the true intent and meaning and the legal construction of the enactments, hold their respective offices only at pleasure. ..... the powers of the board are exercised subject to the general control of the local government and it is for the local government in its discretion to compel the hoard to exercise those powers in a proper ..... that no distinction can be drawn between a servant of a board and other public servants in this respect is shown, by the fact that the secretary of state for india in council is also made a party to this suit, and as already pointed out section 96-b(1), government of india act 1919, makes the tenure of every servant of the crown in india 'during his majesty's pleasure .....

Gulzar Ahmad Jafri Vs. Government of United Provinces

Court : Allahabad

Reported in : AIR1950All212

..... their lordships of the federal court were of the opinion that the provision in section 96b, government of india act, 1919, was not qualified by anything corresponding to section 243, government of india act, 1985, and the rules made in 1934 giving an authority subordinate to the authority appointing the right to dismiss could not prevail against section 96-b, government of india act, 1919, as under section 84 of that act any law made by any authority in british india would be void so far as it was repugnant to any provision of that statute. ..... their lordships held in that case that section 96b, government of india act, 1919, confers no right of action to enforce the rules made thereunder, including the pension rules, but on the question of the power of dismissal, by a subordinate authority than the one appointing him their lordships observed as follows :'section 96b contains the following proviso. ..... such rules may, to such extent and in respect of such matters as may be prescribed, delegate the power of malting rules to the governor-general in council or to local governments or authorise the indian legislatures or local legislatures to make laws regulating the public services:'provided that every person appointed before the commencement of the government of india act, 1919, by the secretary of state in council to the civil service of the crown in india shall retain all his existing or accruing rights, or shall receive .....

V. A. Chellam Aiyar Vs. Corporation of Madras

Court : Chennai

Reported in : AIR1918Mad710; 42Ind.Cas.513

..... has also been made to the civil service regulations, which were made applicable to the servants of the corporation under section 54 but only as regards regulating grant of pension and gratuities. ..... judge held that the suit will not lie and we think he was right section 58 of the madras city municipal act iii of 1904 empowers the president to appoint such subordinate officers and servants as the corporation, subject to the control of the local government, consider necessary for the purposes of this act,' and sub-section 3 provides that the president may, subject to such control as may be prescribed by the local government, fins, suspend, reduce or dismiss any of ..... the general distinction between offices which are held during good behaviour or free-hold offices and offices which are held at pleasure has been explained in this court in thiru ambala desikar ..... is a further provision enabling them to appeal from the president either to the standing committee or to the corporation according to the amount of their salaries, and a provision that the decision of the standing committee or corporation, as the case may be, shall be final. ..... where the authorities are cited. ..... it appears to be well settled that when an officer in the position of the president of the madras corporation is empowered' by statute to appoint and dismiss subordinate officers and servants, those officers and servants hold their office at pleasure. ..... is not shown in this case that the local government has prescribed any control. .....