Court : Kolkata
Reported in : (1895)ILR22Cal943
..... arrived at this conclusion i thought it desirable under all the circumstances of the case to suspend my judgment in order to enable the plaintiffs, if they thought fit, to amend their plaint by claiming exemption from the operation of the statute on the ground of acknowledgments of his liability made by mr. neil pox in certain letters, which were ..... period of limitation by which this suit is governed began to run from the date of judgment in the patent act proceeding, or from the date upon which messrs. watkins and co. performed their latest act of service in relation to the taxation of the respondent's costs.9. the question is governed by article 84 of the 2nd schedule of the ..... 1 think that the analogy of an ordinary suit ought to apply.15. there are, apparently, two cases in the indian law reports, in which it has been decided when a suit terminates for the purposes of the limitation act, and they unfortunately do not agree. one of these is narayana chetti v. champion i.l.r. 7 mad. 1 and .....
Tag this Judgment!Court : Kolkata
Reported in : (1910)ILR37Cal697
..... section 98 exempts from assessment holdings used exclusively as places of public worship or as public burial or burning grounds, and, since it was amended by section 36 of the bengal municipal (amendment) act, 1894, it further provides for the special exemption of any holding used for purposes of public charity; while section 87, likewise since ..... the occupation of arable lands or of buildings used for public worship or as public burial or burning grounds, but the words italicised were repealed by the amending act of 1894 already cited, and this deliberate omission obviously cannot be ignored. next, section 96 requires all holdings to be valued, and sections 87(g) and ..... persons occupying holdings, was intended to cease; and there remain certain provisions in the act, as it now stands, which show that, in the case of taxation upon holdings also, exemption in respect of arable lands was not contemplated. before the law was altered, and as it was when the late advocate general advised on the .....
Tag this Judgment!Court : Kolkata
Reported in : 6Ind.Cas.410
..... section 98 exempts from assessment holdings used exclusively as places of public worship or as public burial or burning grounds, and since it was amended by section 36 of the bengal municipal (amendment) act, 1891, it further provides for the special exemption of any holding used for purposes of public charity while section 87^ likewise since 1894 ..... or the occupation of arable lands or of buildings used for public worship or as public burial or burning grounds; but the words italicised were repealed by the amending act of 1894, already cited, and this deliberate omission obviously cannot be ignored. next, section 96, requires all holdings to be valued, and section 87(g) ..... occupying holdings, was intended to cease; and there remain certain provisions in the act, as it now stands, which show that, in the case of taxation upon holdings also, exemption in respect of arable lands was not contemplated. before the law was altered and as it was when the late advocate-general advised on the point .....
Tag this Judgment!Court : Kolkata
Reported in : (1912)ILR39Cal1053
..... exactly the same as that levied on excisable articles. the matter being res integra, we should be, inclined to hold that the meaning of the legislature in amending the act was to prevent chemists and vendors of drugs selling intoxicating liquors or other wise dealing with them as medicinal preparations.16. it in effect says you shall not ..... that perfumed spirits and spirits used in drugs, medicines or chemicals, whether manufactured in india or imported from foreign countries, shall be taxed (if liable to taxation) as foreign and not as country liquor.24. this cannot affect the question, though it may indicate that the board of revenue takes a different view of the ..... the real object of this prosecution is to prevent smuggling of drugs prepared in french territory with french spirits into british territory. this can be effected under the customs law; it is idle to urge that the government cannot afford to keep up a customs station, if necessary, on the french frontier.15. as a matter of fact .....
Tag this Judgment!Court : Kolkata
Reported in : 15Ind.Cas.961
..... is exactly the same as that levied on exciseable articles. the matter being res integra, we should be inclined to hold that the meaning of the legislature in amending the act was to prevent chemists and vendors of drugs sailing intoxicating liquors or otherwise dealing with them as medicinal preparations.16. it, in effect, says you shall not ..... says that perfumed spirits and spirits used in drugs, medicines or chemicals, whether manufactured in india or imported from foreign countries, shall be taxed (if liable to taxation) as foreign and not as country liquor,24. this cannot affect the question though it may indicate that the board of revenue takes a different view of the ..... of this prosecution is to prevent smuggling of drugs prepared in french territory with french spirits in bond into british territory. this can be effected under the customs law; it is idle to urge that the government cannot afford to keep up a customs station if necessary on the french frontier.15. as a matter of fact .....
Tag this Judgment!Court : Kolkata
Reported in : 43Ind.Cas.893
..... to bring an action within the time specified in the schedule; whereas if we were not to grant the amendment, his suit might be barred by the limitation act. for these reasons i do not think it right and just to allow the amendment to be made.17. with regard to the question of knowledgment, that depends upon section 19 of the ..... (to be taxed by the taxing officer of this court on scale no. (2), with interest thereon at the rate of six per cent. per annum from the date of taxation until realization, the rest of the decree will stand.mookebjee, j.23. i agree that the decree made by mr. justice greaves cannot be supported.24. the plaintiff, who has ..... .t. 266 : 27 w.r. 109, cited on behalf of the respondent, is in point and vice-chancellor malins expresses his full concurrence, in the following, statement of the law by lord lindley in his treatise on partnership, 4th edition, page 966: 'so long indeed as a partnership is subsisting and eaoh partner is exeicising his rights and enjoying his .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1925Cal34
..... of 1918) effected a radical change in the scheme and scope of operation of this branch of law. the act of 1918 professes to be a consolidating and amending statute: on any point specifically dealt with in the act the law is to be ascertained by interpreting the language used in the statute in its natural meaning, uninfluenced by considerations derived ..... sufficient to say that the imposition of a tax under circumstances such as these would not in any way militate against the well-known principle that the power of taxation of any state is, of necessity, limited to persons, property or business within its territorial jurisdiction.55. this brings us to the next question as to what ..... is liable to tax. this no doubt would extend far beyond what is recognized in england or had been recognized in british india previous to act vii of 1918, as the territorial limit of taxation of income derived from business.12. on behalf of the company, we have been referred to certain english cases, and a case in .....
Tag this Judgment!Court : Kolkata
Reported in : (1925)ILR52Cal1
..... of 1918) effected a radical change in the scheme and scope of operation of this branch of law. the act of 1918 professes to be a consolidating and amending statute; on any point specifically dealt with in the act the law is to be ascertained by interpreting the language used in the statute in its natural meaning, uninfluenced by considerations derived ..... sufficient to say that the imposition of a tax under circumstances such as these would not in any way militate against the well-known principle that the power of taxation of any state is, of necessity, limited to persons, property or business within its territorial jurisdiction.55. this brings us to the next question as to what ..... to tax. this, no doubt, would extend far beyond what is recognised in england or had been recognised in british india previous to act vii of 1918, as the territorial limit of taxation of income derived from business.18. on behalf of the company we have been referred to certain english cases and a case in the .....
Tag this Judgment!Court : Kolkata
Reported in : 83Ind.Cas.273
..... of 1918) effected a radical change in the scheme and scope of operation of this branch of law. the act of 1918 professes to be a consolidating and amending statute; on any point specifically dealt with in the act the law is to be ascertained by interpreting the language used in the statute in its natural meaning uninfluenced by considerations derived ..... sufficient to say that the imposition of a tax under circumstances such as these would not in any way militate against the well known principle that the power of taxation of any state is, of necessity, limited to persons, property or business within its territorial jurisdiction.44. this brings us to the next question as to what ..... liable to tax.. this no doubt would extend far beyond! what is recognised in england or had been recognised in british india previous to act vii of 1918, as the territorial limit of taxation of income derived from business.10. on behalf of the company, we have been referred to 'certain english cases, and a case of .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1927Cal432
..... 1872 and there are also points of difference between it and the act of 1886. the preamble is neutral. it states, '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. 'total income' is defined in section 2(15 ..... be fixed and unalterable for ever, or was it, in addition to this a general absolution to holders of land under the permanent settlement, declaring their immunity from all further taxation in respect of profits derived from land? the answers to these questions must depend primarily and principally upon the language used in regulation i of 1793 and in the connected .....
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