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1960 (9) TMI 9 - SC - Income TaxWhether by the guarantee of full ownership, use and enjoyment of the private properties under the merger agreement the properties of the appellant were not rendered immune from liability to pay tax imposed by the Act and that, in the absence of an express provision, his income from lands was liable to pay agricultural income-tax? Held that:- The amendment in the definition of " person " in section 2, clause (i), of the Act was made not with the object of excluding the Rulers of former Indian States from liability to pay tax ; it was only made to delete a clause which, in view of political changes, had no practical significance. Liability to pay tax is imposed by the Act and there is in the Act no express exemption in favour of the appellant. The claim of the appellant to exemption on the ground that he is not a "person" cannot, therefore, be sustained. On the grounds, therefore, that liability to pay agricultural income-tax in respect of his private property is imposed upon the appellant by section 3 of the Act, and the immunity claimed by the appellant is not one of the personal rights or privileges within the meaning of the merger agreement and that the claim made by the appellant is not justiciable, the objection raised by the appellant to liability to pay agricultural income-tax assessed under the Act cannot be sustained. Appeal dismissed.
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