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TMI Blog1977 (4) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... to tax under sections 23 to 27 of the Income-tax Act, 1961 (hereinafter referred to as " the Act "). The assessee claimed for the assessment year 1964-65 deduction of a sum of Rs. 2,826 as the urban land tax payable. There were similar claims for the assessment years 1965-66 to 1968-69. The Income-tax Officer did not accept the assessee's claim for deduction and, therefore, the assessee contested the disallowance before the Appellate Assistant Commissioner, who confirmed the disallowance. The assessee, thereafter, took up the matter on appeal to the Appellate Tribunal and rested the claim on the provisions of section 24(1)(v) and section 24(1)(vii). The Appellate Tribunal accepted the claim of the assessee for allowance under section 24(1)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provide for the levy of tax on urban lands in this State. Section 5 of that Act provides that, subject to the other provisions contained in that Act, there shall be levied and collected for every Fasli year commencing from the date of the commencement of that Act, a tax on urban land (referred to as the urban land tax) from the owner of such urban land at the rate specified in the section. This tax is levied on the market value of the urban land. Section 18 provides that where the owner of any urban land is himself not the occupier thereof and is in default of payment of the urban land tax, such tax may be recovered from the occupier of such urban land in the manner prescribed. Any occupier who has paid the urban land tax under sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24(i)(vii) of the Act uses the words " any sums paid on account of land revenue " and the peculiar expression " on account of " would show that it need not necessarily be land revenue, but it could be any other tax also which takes the place of land revenue. We have, therefore, to examine these submissions advanced by the learned counsel. The phrase " in lieu of " used in section 23 of the Urban Land Tax Act clearly goes to show that the tax levied under the Tamil Nadu Urban Land Tax Act, 1966, is different from the tax payable under the Madras City Land Revenue Act, 1851, under which alone the assessee was, prior to the enactment of this Act, paying the land revenue to the Government. When one enactment substitutes the levy under anothe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oint body of inhabitants. That system of collection of land revenue was not found satisfactory and the ryotwari system of Sir Thomas Munroe was adopted between 1812 and 1818. It was conceived as a system of land revenue administration without the middleman, the ryots being treated as proprietors of their holdings and liable to pay assessment direct to the Government. The assessment, however, was not fixed either in regard to the land or in regard to the period. Arable lands were classified according to the nature of the soil and assessment was fixed according to the quality and extent of the land. Each field or holding was valued separately and the holder was free to pay the revenue and keep the field or free himself by giving it up as he p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear species of legislation under entry 49. " This part of the judgment of the Full Bench is not affected by the pronouncement of the Supreme Court on appeal against the said decision. It may be remembered that entry 45 of List II of Schedule VII relates to assessment of land revenue including assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights and alienations of revenue. Entry 49 relates to taxes on land and buildings. So, the two entries are different and the fact that the Tamil Nadu Urban Land Tax was actually upheld on the ground that it falls within entry 49 of List II of Schedule VII to the Constitution, in Assistant Commissioner of Urban Land Tax v. Buckingham and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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