Court : Chennai
Reported in : AIR1924Mad420
..... any a priori liability in a subject to pay any particular tax, nor any antecedent relationship between the tax-payer and the taxing authority, no reasoning founded upon any supposed relationship of the tax-payer and the taxing authority could be brought to bear upon the construction of the act, and therefore the tax-payer had a right to stand upon a literal construction of the words used, whatever may be ..... agree with the opinion of the learned chief judge of the court of small causes that madras act iv of 1919 does not either expressly, or by implication, confer on the commissioner of the corporation power to determine the value in the currency of british india of any sum, expressed in any currency, other than that of british india and that under rule 7 he can only impose assessment under section 110, in respect of those companies ..... the construction contended for, would involve the intention of the legislature having been to give a preference in trade to foreign over local companies; if it has done so by clear words, that consideration might be irrelevant: but in my view, so far from being clear in that direction, the words used are capable of, and indeed properly bear, the opposite construction.57. ..... act of 1884, tax on arts, professions, trades and callings was levied, by reason of the provisions, contained in section 53, schedule a, clause i, begins thus:every person holding any office or appointment, publics or private, or employed in any capacity, whose pay, salary or pension .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1934Cal348,150Ind.Cas.124
..... now the charge of payments to syed ashrafuddin, as pension and bonus, it appears that these payments were being made in accordance with the terms of a registered indenture made between the members of the committee and syed ashrafuddin on 25th august 1916, by which a ..... purposes not specifically mentioned in the deed of endowment, or not provided for by the government in the matter of distribution of funds, the payments out of the kharij towliat fund could be said to be an act of diversion of funds by the committee, seeing that payments were being made on account of a settlement of dispute with a person who was asserting his right to be a mutawalli of the imambarah with the power ..... out of which this appeal has arisen alleged that the procedure adopted by the members of the committee after the dismissal of syed altaf hossein was unjustified; and it led to a dead look and the mohurrum ceremony which was the principal function for which the imambarah was founded, could not have been performed in the year 1926 had not syed altaf ..... how it could be said that the exercise of the statutory authority vested in the committee was exceeded in the absence of any ..... in the year 1919 ; defendants 4 and 5 were elected members of the committee in the year 1925, but their election was contested before the civil court, and were held ..... served for a long time, and the conveyance allowance was allowed when the office of the committee was removed to a place far away from the locality in which the man resided. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1928Mad282
..... of the discussion of the above cases may be thus stated:(1) as the british government were dealing favourably with inams connected with the hindu and the muhammadan religions, whether grants to temples and mosques, or grants to officials and servants on conditions of rendering certain services in such temples and mosques, both were described as 'devadayam' and the use of the word is not conclusive in favour of the temple or mosque itself, where the question is whether it is a ..... say that prima facie, where the grant is for the upkeep of the mosque, it was intended that the income of' the land granted should belong to the1 mosque, and, so far as one of the items there is concerned, one might perhaps say that the land belonged to the mosque but not the other which was given for service ..... 302, arose under the pensions act and it was held that the grant was for the maintenance of a religious endowment although beneficial to the ..... , purporting to represent the mahomedan community in the neighbourhood, launched their suit in 1919, six years after the board of revenue had on 28th march 1913 finally resolved ..... be a nullity on the ground that the act of resumption was ultra vires, there would be the authority of secy. ..... delhi who reigned from 1719 to 1748 and the other person is his local representative. ..... whether the suit lands are the subject of a personal service inam, or whether, as the respondents have succeeded in asserting in the lower court, these lands are the endowment of a local mosque. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1930Cal404
..... act, 1919, is so far to cut down and limit the right of the crown to dismiss persons from the service of the crown in india, that it is no longer possible in law for the government to terminate the employment of its servants excepting for definite misconduct and that the effect of the civil service regulations and the fundamental rules is that it is obligatory upon the government to permit civil servants to remain in their employment until they attain such an age as entitles them to a pension ..... of at least three months is not given, and the officer has not been provided with other employment on the date on which his services are dispensed with, then, with the sanction of the authority competent to dispense with the officer's services, a gratuity not exceeding his emoluments for the period by which the notice actually given to him falls short of three months, may be paid to him, in addition to the pension to which he may be entitled under articles ..... 474 to 481; but the pension shall not be payable for the period in respect of which he receives .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1927Cal432
..... follows:and it is hereby enacted by the authority aforesaid that all and every contributor and contributors upon this act duly paying the consideration or purchase money at the rate aforesaid at or before the respective days or times in this act before limited in that behalf for such annuity or annuities as aforesaid or such as he, she or they may appoint his, her or their respective executors, administrators, successors or assigns, shall have, received and enjoyed and be entitled by virtue of this act to have received and enjoyed ..... by regulation xix of 1793 it was stated thatby the ancient law of the country, the ruling, power is entitled to a certain proportion of the produce of every bigha of land (demandable in money or kind according to local custom), unless, he transfers his right thereto for a term or in perpetuity, or limits the public demand upon the whole of the lands belonging to an individual, leaving him to appropriate to his own use the difference ..... 'whereas it is expedient to consolidate and amend the law relating to income-tax and super tax' and the schedule of enactments repealed refers to the act of 1918, and the amending acts of 1919 and 1920. ..... part i relates to salaries and pensions; part ii, profits of companies, part iii, interest on serenities and part iv, other sources of income not included in part i, part ii, or part iii, of the schedule,' the provisions of the act relating to mode of assessment and collection say nothing as to revenue whether temporarily .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1943All56
..... , for, it is manifest that what the appellant wanted was a declaration, in the first place, that the local government in withholding his appeal to the secretary of state in council had acted in contravention of rule 64, and in case the court was of the opinion that the government had not acted in contravention of that rule, then a declaration that clauses (1) and (3) of rule 64 and rule 65--which lay down that no appeal shall lie against the withholding of an appeal by a competent authority -- were ultra vires. ..... be that as it may, in the rules of 27th may 1930 there is rule 41 which is as follows:the power to make rules regulating the conditions of service, the pay and allowances, and the pensions of a provincial service in any governor's province is hereby delegated to the local government:provided that rules regulating (a) the pay of members of such services while officiating in posts borne on the cadre of an all india service; ... ..... sub-section (2) of section 96b, government of india act of 1915, as amended by the act of 1919, empowered the secretary of state in council tomake rules for regulating the classification of the civil services in india, the methods of their recruitment, the conditions of service, pay and allowances, and discipline and conduct.11. .....
Tag this Judgment!Court : Allahabad
Reported in : [1946]14ITR561(All)
..... out of which these remittances have been made was included or could be included in the total income of the raja for the purposes of the indian income-tax act and it is, therefore, clear to me that the remittances received by the wife are taxable as receipts 'deemed to be' income accruing to her in british india.learned ..... this because we have been pressed to decide this case by reference to english authorities decided on the english income tax act to the effect that payments made to a person which are ultimately dependent solely on the will of the giver and are not attributable to any right to receive on the part of the recipient ..... and pensions, given to the headmaster of a school on his retirement when his services was not a pensionable service and the pension depended entirely upon the goodwill of the governing body, who might at any time, if they wished, rescind the minute under which they granted the pension, fell under schedule e, income tax act of 1918, as amended by section 18, finance act ..... and 86 of the act v of 1908 make indian princes liable to be sued on three grounds which are exactly the same as under the well recognised, principles of international law, that is, if they have immovable property in british india and the suit is brought with reference to that property, if they have themselves brought a suit and brought themselves under the jurisdiction of the british courts, and lastly, if they trade within the local limits of the jurisdiction of the court; and ..... gratuity .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All797
..... the scholarship was granted by way of a gratuity as an act of grace and favour and not as consideration for any relinquishment of balbhadar's ..... upon on behalf of the respondent are that the property was insignificant, that the obvious object of its inclusion was to effect the registration at gorakhpur, that being an undivided share it was not capable of immediate and exclusive possession, that the evidence of ram ghulam indicates that no serious enquiry was made by him to find out the title to it or to inspect the property thoroughly, that this property could not have been ..... 30 lays down, that in determining which line of succession to follow the test is whether the last owner who left no male issue was or was not separated from the other members of the family, and expressly negatives the contention that, to lot in the rule of succession as to separate estates, there must have been something in the nature of a partition of the impartible estate, or of an abandonment express or implied of the right to succeed to it as joint ..... having examined some of the other cases also their lordships concluded:those authorities 'in their lordships' opinion, go far to support the inference deduced by ramesam, ..... in which their lordships of the privy council remarked that the circumstance that the defendant's branch had not any part assigned to them in the annual festival of the local temple in which the jagirdar took a prominent part, has no bearing on the present question. ..... laraiti [1919] 41 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1946All306
..... i draw attention to this because we have been pressed to decide this case by reference to english authorities decided on the english income-tax act to the effect that payments made to a person which are ultimately dependent solely on the will of the giver and are not attributable to any right to receive on the part of the recipient can ex hypothes never be income in the income-tax sense so as to bring them within the charge of tax under the indian ..... case is only an instance of a succession of voluntary payments, each of which is voluntary and none o which need necessarily be continued.lord thankerton said:it was a mere donation, given each year with no certioration that it would be repeated the year following.in that case the pension was not an instance of an isolated payment but a series of payments, and yet viscount dunedin characterised it as a mere casual payment which depended upon somebody else's goodwill. ..... 85 and 86 of act 5 [v] of 1908 make indian princes liable to be sued on three grounds which are exactly the same as under the well recognised principles of international law, that is, if they have immovable property in british india and the suit is brought with reference to that property, if they have themselves brought a suit and brought themselves under the jurisdiction of the british courts, and lastly if they trade within the local limits of the jurisdiction of the court; and such ..... further, any annuity or even a gratuity paid to a servant is taxable under the head .....
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