1914 (5) TMI 1

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....e B is Chargeable, it is not: Attorney-General v. London County Council ([1907] A. C. 131 per Lord Macnaghten. L.H. Jenkins, C.J. 3. See Secretary of State for India v. Fahamidannissa Begum (1889) I. L. R. Cal 590. 4. Section 39 is a bar to a suit. Nalini Ranjan Chatterjee, J. 5. What do you say to Kamesh-war Pershad v. The Chairman of the Bhabua Municipality (1900) L. R. Cal. 849 6. There it was clearly without jurisdiction. The words are, moreover, different between the provisions of the Income Tax Act and the Bengal Municipal Act. 7. The Collector shall determine who is chargeable The civil courts have no jurisdiction to determine this. That it is income is assumed in the plaint itself: see Section 49 of the Income T....

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....cil case in Kanhaya Lal v. National Bank of India, Ld. I. L. R. 1913) Cal. 598 : L. It. 40 I. A 56. 12. What then is the ground on which this declaration is sought? This has not been made clear to us in the course of the argument. 13. The case turns upon the Income Tax Act (II of 1886), which is described as "An act for imposing a tax on income derived from sources other than agriculture." The preamble is in these terms, "Whereas it is expedient to impose a tax on income derived from sources other than agriculture; it is hereby enacted as follows." Then there is a definition of income as being income and profits accruing and arising or received in British India, and includes, in the case of a British subject within the dominions of a ....

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.... Chapter II merely deals with the liability of the subject matter to tax. Chapter III deals with assessment and collection, the natural sequel to the general liability imposed by Chapter II. It deals with income under four heads which correspond with the four sources of income set forth in the second schedule to the Act. The first source of income is salaries and pensions, second--Profits of Companies, third--Interest on Securities, and fourth and last--other sources of income. For the purpose of the argument before us it has been assumed that the income with which we have to deal comes under the last of these four heads. While it is provided with regard to the first three classes of income that the tax shall be deducted or be paid as expre....