https://www.taxtmi.com/caselaws?id=49550 A former Ruler's private agricultural income was held not immune from agricultural income-tax. The Act imposed tax on the income of every person, with exemption limited to the Government and local authorities; the reference to Rulers in the definition of "person" did not create immunity, and its later deletion did not change the substantive charge. The merger agreement and constitutional guarantees protected personal rights and dignities of rulership, but did not extend to private property or create an enforceable tax exemption. The challenge was treated as an attempt to enforce the merger covenants and was rejected as not justiciable. Liability to tax was upheld. en-us Wed, 21 Sep 1960 00:00:00 +0530 Mon, 08 Jun 2015 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49550 A former Ruler's private agricultural income was held not immune from agricultural income-tax. The Act imposed tax on the income of every person, with exemption limited to the Government and local authorities; the reference to Rulers in the definition of "person" did not create immunity, and its later deletion did not change the substantive charge. The merger agreement and constitutional guarantees protected personal rights and dignities of rulership, but did not extend to private property or create an enforceable tax exemption. The challenge was treated as an attempt to enforce the merger covenants and was rejected as not justiciable. Liability to tax was upheld. Case-Laws Income Tax Wed, 21 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49550