TMI Blog1914 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... C. 131 per Lord Macnaghten. L.H. Jenkins, C.J. 3. See Secretary of State for India v. Fahamidannissa Begum (1889) I. L. R. Cal 590. 4. Section 39 is a bar to a suit. Nalini Ranjan Chatterjee, J. 5. What do you say to Kamesh-war Pershad v. The Chairman of the Bhabua Municipality (1900) L. R. Cal. 849 6. There it was clearly without jurisdiction. The words are, moreover, different between the provisions of the Income Tax Act and the Bengal Municipal Act. 7. The Collector shall determine who is chargeable The civil courts have no jurisdiction to determine this. That it is income is assumed in the plaint itself: see Section 49 of the Income Tax Act. The words, are accruing to a person and not belonging to. The Act make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : L. It. 40 I. A 56. 12. What then is the ground on which this declaration is sought? This has not been made clear to us in the course of the argument. 13. The case turns upon the Income Tax Act (II of 1886), which is described as An act for imposing a tax on income derived from sources other than agriculture. The preamble is in these terms, Whereas it is expedient to impose a tax on income derived from sources other than agriculture; it is hereby enacted as follows. Then there is a definition of income as being income and profits accruing and arising or received in British India, and includes, in the case of a British subject within the dominions of a Prince or State in India in alliance with Her Majesty, any salary, annuity, pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter III deals with assessment and collection, the natural sequel to the general liability imposed by Chapter II. It deals with income under four heads which correspond with the four sources of income set forth in the second schedule to the Act. The first source of income is salaries and pensions, second--Profits of Companies, third--Interest on Securities, and fourth and last--other sources of income. For the purpose of the argument before us it has been assumed that the income with which we have to deal comes under the last of these four heads. While it is provided with regard to the first three classes of income that the tax shall be deducted or be paid as expressly indicated, the wider class of incomes coming under clause D was not capab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. They deal with a special class of cases and principally of persons who by incapacity arising from some personal defect or non-residence are unable to be approached and dealt with directly, and the sections provide that trustees, guardians, committees, agents and so forth may be dealt with in their places. They further make a special provision for receivers or managers in whom no property vests and also the Court of Wards, Administrators--General and Official Trustees. But if it be argued from this that it affords an indication that income accruing to an executor under the will of a testator is not liable to be taxed, I am of opinion that the argument has no value and no force. I have indicated my views to the effect that this is income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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