TMI Blog1947 (1) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... tled to deduct the agricultural income-tax paid for the previous year in computing the net income for the current year for which he is liable to be taxed. The only facts necessary to state are that for the assessment year 1940-41 relating to the previous year 1347 Fasli, the assessees, Rai Shambhu Lal Bose and another, claimed to deduct the agricultural income-tax for which they were assessed in the year before the previous year and which they paid in the year under assessment. The claim is made under Section 6 (a) of the Act. That sub-clause provides that in arriving at the assessable agricultural income a deduction shall be made from the gross amount of income of the assessee of the sum actually paid in the previous year as revenue t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on v. Chestergate Hat Manufacturing Company Limited. The case of Ashton Gas Co. went up to the House of Lords and the judgment of Buckley, J., was affirmed in 1906 Appeal Cases, 10. Earl of Halsbury, L. C., made these observations at page 12 : Profit is a plain English word; that is what is charged with income-tax. But if you confound what is the necessary expenditure to earn that profit with the income-tax, which is a part of the profit itself, one can understand how you get into the confusion which has induced the learned counsel at such very considerable length to point out that this is not a charge upon the profits at all. The answer is that it is. The income-tax is a charge upon the profits; the thing which is taxed is the profit that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cil held that income-tax was not a tax imposed upon mines or a part thereof but it was a general tax on the income of all persons. Similarly in my opinion the agricultural income-tax is a general tax upon the agricultural income and is not a tax upon the land. The Claim of the assessee must, therefore, rest upon the statutory direction, and it is argued on his behalf that the word revenue in Section 6 (a) should include all revenues which are paid to the Crown. Attention is also drawn to the definition in Section 136 of the government of India Act, 1935, which for the purposes of that Act includes in the word revenue not only land revenue but also all other taxes and public monies raised or received by a Province. In my opinion, in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, therefore, argued that where the legislature intended to confine the word revenue to land revenue, it has been distinctly stated in the relevant enactment. But this argument suffers from the same defect which I have pointed out above, namely that it seeks to enlarge the ambit of the word revenue in Section 6 (a) of the Act by reference to the ambit of the word revenue in another Act. I am concerned to construe the meaning of the word revenue in the present Act and cannot be guided by what has been provided in some other Act. It is always dangerous to seek to construe one statute by a reference to the words of another : per Lord Wright in Nippon Yusen Kaisha v. Ramjiban Serowgee. For these reasons the answers to the questions are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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