9911796707
TMI Blog1921 (6) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount paid to the Government as land revenue, among other items, in the years 1915-1916 and 1916-1917, but the Collector required him to pay Income Tax on the amount which he had so deducted as, Government revenue, thereby, exceeding his powers under Section 15 of Act II of 1886. He, therefore, claimed a refund of the tax so realized in excess. 2. The defence of the Secretary of State was th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Collector has in effect taxed what is not income and has, therefore, acted ultra vires and that the Civil Court has jurisdiction in these circumstances. 5. On the general principle on which the Civil Court interferes in such cases there is no doubt. Where an authority is by Statute vested with exclusive powers over any subject-matter, then so long as these powers are exercised on that subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the year ending on the day on which his accounts have been last made up. Under Section 3(5) "income" means "income and profits accruing and arising or received in British India." The question then is, what has the Collector done in this case? If he has assessed income, then even if his assessment is wrong, the Civil Court cannot interfere by reason of Section 39 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax at all, he must decide how much comes in and what the outgoings to be legitimately deducted are. There is no dispute in this case as to what came in. The dispute is as to outgoings. This is for the Collector. I am wholly unable to see that anything has been done ultra vires of the Collector. I, therefore, hold that the Civil Court has no jurisdiction over this question and that the suit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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