EMPEROR Vs. INDU BHUSAN SARKAR

JUDGEMENT

(1.) This is a Reference tinder Section 66 (2) of the Income Tax Act by the Commissioner of Income Tax and the question of law referred for decision is.

(2.) Is the income from the jalkars, which were included in the assets upon which the jamas of the Estate Touzi Nos. 106 and 107, Dacca Collectorate and Touzi No. 6301 of the Faridpur Collectorate were assessed under Regulation I of 1793 at the time of the Permanent Settlement, liable to assessment to income-tax under Act XI of 1922? I am of opinion that the answer must be in the negative. The sections of the Income Tax Act on which the Commissioner relies are--

(3.) Section 4 which provides that save as hereinafter, provided this Act shall apply-to all incomes, profits or gains as described or comprised in Section 6 from whatever source derived, accruing, or arising or received in British India or deemed under the provision of this Act to accrue or arise, or be received in British India.