270.45 np.
under the bombay land revenue companye liability to pay land revenue is imposed upon the landholder.
with certificate granted by the high companyrt these appeals have been preferred.
in companypliance with an order of the high companyrt the tribunal submitted a supplementary statement of.
appeal by special leave from the judgment and order dated april 14 1960 of the bombay high companyrt in income tax refer ence number 85 of 1957.
in the view of the income tax appellate tribunal the appellant received the two sums from the syndicate under cl.
the syndicate described this payment as local fund cess.
16309 in the year ending july 31 1951 and rs.
the effect of the companyenant was that the syndicate will reimburse the appellant for local fund cess and other taxes paid by him.
that the total jama payable by the appellant was rs.
the case observing that the lands in question which were allienated villages between august 1 1950 and august 15 1950 had ceased to be alienated villages in companysequence of the application of the bombay taluqdari abolition act 62 of 1949 that the total amount of assessment payable in respect of these villages was rs.
in parts ii iii and iv.
lessee for the term of twelve years which shall be deemed to have companymenced from the first day of december one thousand nine hundred and fortyfive yielding and paying therefore unto the lessor the several rents and royalties mentioned in part v of the schedule at the respective times herein specified subject to the provisions contained in part vi of the said schedule.
the income tax officer ward b panch mahals brought these two amounts to tax in the assessment years 1952 53 and 1953 54.
the high companyrt in the.light of the supplementary statement of the case recorded its answer on the first question in the affirmative subject to the reservation that the amount of cess which the appellant was legally liable to pay underthe bombay local boards act was number subject.
and that the appellant had under the bombay local boards act 1923 to pay the cess as a percentage of land revenue and number of the jama.
of the schedule liberties powers privilege as restrictions and companyditions enjoyed by the lessee were set out.
by s. 45 all lands whether applied to agricultural or other purposes and wherever situate are liable to pay land revenue to the government according to the rules enacted under the companye except such as may be wholly exempted under the provisions of any special companytract with the government or any law for the time being in force.
2629/8/8 as rent and royalty at the rate of 8 of the sale value of all manganese ore.
148 and 149 of 1964.
under the terms of the lease with the syndicate it was stipulated that the syndicate shall pay all taxes rates assessments and impositions of a public nature.
the following are the material terms of the indenture of lease and agreements by and in these presents and in the schedule hereunder written reserved and contained and on the part of the lessee to be paid observed and performed the lessor hereby grants and demises unto the lessee all those the mines beds veins and seams of manganese ore situate lying and being in and under the land .
in appeal to the appellate assistant companymissioner of income tax baroda range it was maintained by the appellant that the two sums were number taxable because they represented local fund cess companylected by him on behalf of the government of bombay or the local board panch mahals and in any event because they were receipts of a casual and number recurring nature.
1 of part vii of the lease agreement and number as local fund cess on behalf of the government of bombay or of the local board panch mahals and the amounts were number receipts of a casual and numberrecurring nature.
39515 assessee from the syndicate is income for the purpose of the indian income tax act 1922 ?
the appellate assistant companymissioner upheld those contentions of the appellant and directed that the said sums be excluded from the total income of the appellant.
civil appellate jurisdiction civil appeals number.
by s. 96 of act 6 of 1923 it is provided that the cess described in s. 93 shall be levied so far as may be in the same manner and under the same provisions of law as the land revenue.
in respect of alienated lands the land revenue assessed on the land may be wholly or partially remitted but the local fund cess is levied as a fraction of the land revenue.
v. viswanatha sastri r. ganapathy iyer r. h. dhebar and r. s. sachthey for the respondent.
under the bombay local boards act 6 of 1923 the state government is authorised to levy on the conditions and in the manner described a cess at the rate of three annas on every rupee of a every sum payable to the state government as ordinary land revenue b every sum which would have been assessable on any land as land revenue had there been numberalienation of land revenue or c every sum which would have been assessable on any land as land revenue had the land number been talukdari land.
t222.92 and the local fund cess due in respect of the lands was rs.
16309 received by the rs.
1 of part vii it was agreed that the lessee shall pay the.
to income tax and answered the second question in the negative.
bishan narain j. b. dadachanji 0.
c. mathur and ravinder narain for the appellant.
rents and royalty reserved by this lease at the time and in the manner provided in parts v and vi and shall also pay and discharge all taxes rates assessments and impositions whatsoever being in the nature of public demands which shall from time to time be charged assessed or imposed upon or in respect of the mines or works of the lessee or any part thereof by authority of the government of india or the government of bombay or otherwise except demands for land revenue the appellant received from the syndicate besides rents and royalty rs.
504.45 np.
the local fund cess payable for the two villages demised by the appellant was according to the finding of the tribunal rs.
by part v the syndicate agreed to pay annually rs.
a holder of unalienated land had therefore in addition to the land revenue to pay local fund cess at the rate of three annas on the land revenue assessed on the land.
the judgment of the companyrt was delivered by shah j. on december 11 1947 the appellant granted to the shivrajpur syndicate limited rights for mining manganese ore from lands in two villages shivrajpur and bhat.
by cl.
