https://www.taxtmi.com/caselaws?id=174157 A provincial tax on lands and buildings was held to fall within the legislative entry for taxes on lands and buildings, even though it was imposed on owners rather than occupiers, because the entry was expressed in broad terms and no limitation could be read into it. Applying the pith and substance test, the Court further held that a levy assessed by reference to annual value was not a tax on income, since annual value was only a measure of valuation and the Act did not use income-tax style machinery or allowances. The levy was therefore within provincial competence and the Act was upheld. en-us Wed, 24 Nov 1948 00:00:00 +0530 Thu, 01 Oct 2015 12:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174157 A provincial tax on lands and buildings was held to fall within the legislative entry for taxes on lands and buildings, even though it was imposed on owners rather than occupiers, because the entry was expressed in broad terms and no limitation could be read into it. Applying the pith and substance test, the Court further held that a levy assessed by reference to annual value was not a tax on income, since annual value was only a measure of valuation and the Act did not use income-tax style machinery or allowances. The levy was therefore within provincial competence and the Act was upheld. Case-Laws Indian Laws Wed, 24 Nov 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174157