https://www.taxtmi.com/caselaws?id=277444 Provincial taxing legislation was construed not to tax sovereign property of an Indian State unless that result was expressed in clear terms, so Chakla Roshanabad was treated as royal property attached to the gaddi and not as the Maharaja's private estate. The appellate authority could not convert an assessment on the State into a fresh personal assessment on the Maharaja, as that exceeded appellate power. Income already returned and considered in the original proceedings was not "escaped assessment" merely because the authority later changed its view. Receipts under the 1897 agreement were not agricultural income, while the 15 per cent deduction under section 7(c) applied to accrued rent, including arrears. en-us Fri, 30 Jul 1948 00:00:00 +0530 Tue, 04 Dec 2018 14:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277444 Provincial taxing legislation was construed not to tax sovereign property of an Indian State unless that result was expressed in clear terms, so Chakla Roshanabad was treated as royal property attached to the gaddi and not as the Maharaja's private estate. The appellate authority could not convert an assessment on the State into a fresh personal assessment on the Maharaja, as that exceeded appellate power. Income already returned and considered in the original proceedings was not "escaped assessment" merely because the authority later changed its view. Receipts under the 1897 agreement were not agricultural income, while the 15 per cent deduction under section 7(c) applied to accrued rent, including arrears. Case-Laws Income Tax Fri, 30 Jul 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277444