1921 (6) TMI 4

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....of his estate after deduction of the amount paid to the Government as land revenue, among other items, in the years 1915-1916 and 1916-1917, but the Collector required him to pay Income Tax on the amount which he had so deducted as, Government revenue, thereby, exceeding his powers under Section 15 of Act II of 1886. He, therefore, claimed a refund of the tax so realized in excess. 2. The defen....

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....of the respondent the argument is that the Collector has in effect taxed what is not income and has, therefore, acted ultra vires and that the Civil Court has jurisdiction in these circumstances. 5. On the general principle on which the Civil Court interferes in such cases there is no doubt. Where an authority is by Statute vested with exclusive powers over any subject-matter, then so long as t....

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....e income accruing to the person during the year ending on the day on which his accounts have been last made up. Under Section 3(5) "income" means "income and profits accruing and arising or received in British India." The question then is, what has the Collector done in this case? If he has assessed income, then even if his assessment is wrong, the Civil Court cannot interfere by reason of Section....