FORBES Vs. SECRETARY OF STATE FOR INDIA

JUDGEMENT

(1.) Do you wish to say anything on Section 39?.

(2.) Yes. The Collector has jurisdiction to assess on persons chargeable. The only remedy against his action is appeal. If he assesses anything but income, he acts beyond his jurisdiction: see Section 14. If he assesses the person who derives income, he acts properly. If he says I assess A, though I believe B is Chargeable, it is not: Attorney-General v. London County Council ([1907] A. C. 131, 135.), per Lord Macnaghten. Jenkins, C.J.

(3.) See Secretary of State for India v. Fahamidannissa Begum (1889) I. L. R. 17 Calc 590.