1950 (5) TMI 4

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....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 1939-40. The High Court answered two of ....

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....ction (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 land or both is leviable on the actual occ....