1950 (5) TMI 4

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....CHAND MAHAJAN, J.---This appeal from a judgment of the High Court of Judicature at Allahabad dated 31st August, 1944, raises the same points as have been discussed in Civil Appeal No. 66 of 1949. The Income-tax Appellate Tribunal referred four questions to the High Court of Judicature at Allahabad under Section 66(1) of the Indian Income-tax Act. These questions related to the year of assessment 1....

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....hin the meaning of clause (iv) of sub-section (1) of Section 9 of the Act." Under Section 128 of the United Provinces Municipalities Act, 1916, the municipality can impose a tax in the whole or any part of the municipality on the annual value of buildings or land or of both, and a water tax on the annual value of buildings or land or of both. Every such tax on the annual value of buildings or l....