TaxTMI 
TaxTMI 
1900 (6) TMI 1
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....hest tax as allowed by Section 85, proceeded upon the basis of his "circumstances and property" outside the limit of the Municipality. It appears that the plaintiff had recently purchased a small house within the Bhabua Municipality which had previously been taxed at Rs. 2-8-0 per annum. He seems to be a person of considerable means in Benares, where he resides, and he owns a certain share of the Municipal town Bhabua, which yields him, as it was found by the Munsif, Rs. 200 a year. 2. But it was alleged by the Municipality in their defence to this action that the plaintiff was in the habit of doing considerable business through his servants at the house which he had purchased; that he lent large sums of money to persons residing within ....
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....ion was ultra vires and therefore the suit, would lie. He held, to use his own words that "from the written statement, and evidence it is, quite clear that the defendant Municipality has exceeded its proper limits in assessing a tax upon the plaintiff." And later on, he observed: "I am of opinion that the defendant Municipality exceeded their power, and therefore the assessment was irregular." He was of opinion, upon the fifth issue, to which we have already adverted, that the tax. should be assessed upon his circumstances and property within the Municipality only. He, however, held with reference to, the issue as to the proper amount of tax to be levied upon the plaintiff, and what relief the plaintiff was entitled to, that he was not at l....
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....ike the present could not be maintained. 6. In that case, certain houses had been assessed at Rs. 144 a year, and had so continued until the year 1873, when tax was raised to Rs. 216, though the value of the houses had not in the meantime increased, nor had any change of form bean made. The person so taxed brought a suit complaining against the enhancement, and asked that this enhancement might be set aside; and it was held by this Court that the Municipal Commissioners having determined what was the annual tax to be levied on account of the houses in question, though they might have erred in doing so, a suit would not lie to set aside the order of the Commissioners, the object of the suit being to reduce the amount of the tax. But that ....
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.... as a kind of head-quarters for servants who conduct zamindari and money-lending business on his behalf, is a circumstance which might not improperly be taken into consideration by the Commissioners. I do not think that the Commissioners can be said to be wrong, if they make a distinction between a person in receipt of a limited income, in the shape, for instance, of a pension or an annuity, and a person who is carrying on business of various kinds for his own profit, although they may occupy holdings of the same class." This portion of the judgment would indicate as if the assessment made by the Municipality was upon the basis of the circumstances and property of the plaintiff within the municipality only; but there is no evidence upon the....
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.... or other or both of the following taxes: (a) A tax upon persons occupying holdings within the Municipality according to their circumstances and property within the Municipality: Provided that the amount assessed upon any person, in respect of the occupation of any holding, shall not be more than eighty-four rupees per annum "and so on. Now the first condition, which the law imposes, is that the person to be taxed occupies a holding or holdings within the Municipality; and the second condition is that the taxation must be according to that person's" circumstances and property within the Municipality." And the whole question which had to be considered in this case was whether the Municipality had not in making the assessment in question ....