TMI Blog1922 (2) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... 1802. 2. It is convenient to consider first the effect of the sanad, a copy of which has been filed before us, and the terms of the Regulation. The sanad is a lengthy document largely reproducing the language of the Regulation under which it was granted. Its general effect is this--in view of the bad effect of fluctuations in the assessment of land revenue, both in obstructing the development of the country and diminishing the security of property, the British Government has resolved to fix for ever a moderate assessment of public revenue on the lands held by Zamindars and others; and to that end has fixed the permanent annual jumma (total, demand) of the Singampatti zamindari at 2,300 star pagodas. Clause (4) of the sanad says: Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st tracts with which we are now concerned, or only covered the villages and cultivated lands situated on the plains and contiguous thereto. This dispute was settled by the judgment of this Court in Sivasubramanya v. Secretary of State for India I.L.R(1886) . Mad. 285. confirmed on appeal by the Privy Council in the Secretary of State for India in Council v. Nellakutti Siva Subramania Tenar I.L.R. (1892) Mad. 101, and it was decided that the forest tracts a]so were included in the zamindari held under the ganad and that the latter was not confined to the plain villages and cultivated tracts. The learned Government Pleader has however argued that the peshkash was calculated on the rental of cultivated lands actually received by the Zamindar a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st put forward by Government in 1865 and finally negatived by the Privy Council decision in 1891, it was at any time open to Government to add to the peshkash a direct cess on the forests, without having recourse to the indirect medium of the Income Tax Act. As far as f appears, there has never been any question of doing this. 5. It was argued that Income-tax is covered by the fifth item in Clause (4) ( all taxes personal and professional ). We do not think this argument can be accepted. The last sentence in the clause shows that as regards Clause (4) the Government had in mind items of taxation then in force; and Income Tax is of much later intention. Exactly what imposts were had in mind under this head we are not in a position to sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is no less clear from the same judgment that although it is competent to the legislature to withdraw or modify such an exemption by subsequent enactment, this can only be done expressly and not in general terms or by implication. For the latter proposition we may also refer to Maxwell on Interpretation of Statutes (6th Edition) Chapter VII, Section 3. 9. There is nothing in the Income Tax Act to indicate that the attention of its framers was ever drawn to Regulation XXV of 1802; and we find it impossible to treat as a legal and effective abrogation of the exemption the words of Section 3: 10. Have us hereinafter provided, this Act shall apply to all income from whatever source it is derived, if it accrues or arises or is received ..... X X X X Extracts X X X X X X X X Extracts X X X X
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