Historic zamindari tax exemption for forest and fisheries income survives, as general income tax charging provisions do not override it by implication.

The permanent sanad and Regulation XXV of 1802 were construed as fixing the Government's revenue demand in commutation for the Singampatti zamindari as a whole, including income from forests and fisheries. On that construction, the exemption extended broadly to profits arising from the estate and protected them from further taxation. The Income Tax Act was held not to abrogate that earlier exemption, because it contained no express provision showing an intention to override it, and a general charging clause was insufficient to do so by implication. The income from forests and fisheries in the zamindari was therefore not liable to income tax.

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Issues: Whether the income derived from forests and fisheries in the Singampatti zamindari was exempt from income tax under the permanent sanad and Regulation XXV of 1802, and whether the Income Tax Act had abrogated that exemption.

Analysis: The permanent sanad and the corresponding regulation fixed the annual demand in commutation of the Government's revenue claim and, on their proper construction, covered the zamindari as a whole, including profits from forests and fisheries. The exemption was expressed in broad terms and was intended to protect the estate from further taxation on income arising from the zamindari. The Income Tax Act contained no express provision showing an intention to override that earlier exemption, and a general charging provision was insufficient to abrogate it by implication.

Conclusion: The income from forests and fisheries in the Singampatti zamindari was not liable to income tax, and the assessee succeeded on the exemption objection.

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