https://www.taxtmi.com/caselaws?id=285597 A provincial agricultural income-tax law was upheld as valid where its definition of agricultural income differed from the Indian Income-tax Act, 1922, because the Province could tax agricultural income within its allotted field and any excess operation would be inoperative only to that extent. The road cess under the Bengal Cess Act was treated as assessed and collected by a Collector acting in official capacity, so the relevant land fell within the statutory definition. Regulation I of 1793 was held to be a subordinate Indian enactment, not an Act of Parliament, and the Bihar Act was also construed as applying to income from permanently settled estates without affecting the settlement itself. en-us Mon, 23 Feb 1942 00:00:00 +0630 Sat, 18 Jan 2020 15:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285597 A provincial agricultural income-tax law was upheld as valid where its definition of agricultural income differed from the Indian Income-tax Act, 1922, because the Province could tax agricultural income within its allotted field and any excess operation would be inoperative only to that extent. The road cess under the Bengal Cess Act was treated as assessed and collected by a Collector acting in official capacity, so the relevant land fell within the statutory definition. Regulation I of 1793 was held to be a subordinate Indian enactment, not an Act of Parliament, and the Bihar Act was also construed as applying to income from permanently settled estates without affecting the settlement itself. Case-Laws Income Tax Mon, 23 Feb 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=285597