1925 (8) TMI 3

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....Patkar JUDGMENT Norman Cranstoun Macleod, J. 1. The first plaintiff is the proprietor of the firm of Haji Tar Mahomed Hasan. The second plaintiff is the manager of the Broach shop of the firm. Plaintiff No. 1 resides in the town of Upleta in Gondal State in Kathiawar. He has various shops in the British territory, and three shops in the Baroda State. The income of each shop is received di....

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.... Act. If the assessment is clearly ultra vires, then we do not think that the provisions of that Act will apply. In this case the Income Tax Collector of Broach seeks to assess a resident of the Gondal State on the profits made in the Baroda State and unless he can prove that those profits arose, or were received in British India, then clearly the assessment is ultra vires. 2. It is not suggest....

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....st constantly be happening, of the manager of a Baroda Branch of the plaintiff's firm sending an order to his commission agent in Bombay for certain bales of cotton, or bags of wheat, and the cotton or wheat is sent to Baroda and sold there at a profit, it cannot possibly be said that the profit arose in British India because the goods may have come from Bombay or some other town in British In....