Government of West Bengal. Board of Revenue. Collection of Important Judgments of the Board of Revenue West Bengal. 1947-1951

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Government of West Bengal. Board of Revenue. Collection of Important Judgments of the Board of Revenue West Bengal. 1947-1951

1952

As arrears of income-tax become legally chargeable as soon as the respective annual Finance Acts are passed by the Central Legislature it was hold by the Board that the fact that the certificate-holder has been precluded from realising the legal dues from the certificatdebtor constitutes a substatial—within the meaning of section 23 of the Act so as to justify the setting aside of the sale. [...] Gift— In connection with the mutation of the name of a donee who got a property by way of a— the Board relied on the High Court rulings to the effect that a—is completed by more execution and acceptance of the instrument ownership passing instantly to the donee and that if a—is otherwise complete by acceptance the more fact that the doed of— remained with the donor does not render the—less compl [...] Held by the Board that the Sales Tax Act conferred no right of—of Sales Tax in respect of sales made to any successor department of the Government of India which might take the place of the Department of Supply. [...] 7. 94 The best judgment assessment under section 11 of the Bengal Finance (Sales Tax) Act 1941 will be barred by—if the initiation of such assessment by the issue of notice in Form VI is not made within twelve months after the expiry of the assessment period in respect of assessment cases prior to 5th November 1950 and within eighteen months after the expiry of the period of assessment in asses [...] Mourashi Mokarari Tenure— In assessing the revenue of a Sundorbans lot held under the Rules of 1S53 in the district of the 24-Parganas any--that might have boon created by the tailor before the passing of tho Bengal Tenancy Act should be recognised by the Revenue Authorities and tho revenue of the lot should bo fixed on the basis of the actual assets of the lotdar.
government politics public policy
Pages
128
Published in
India
SARF Document ID
sarf.145300
Segment Pages Author Actions
Frontmatter
i-ix unknown view
Certificate Procedure
1-14 unknown view
Excise
14-25 unknown view
Land Registration
25-31 unknown view
Miscellaneous
31-33 unknown view
Sales Tax
33-102 unknown view
Stamp
103-104 unknown view
Survey and Settlement
104-106 unknown view
Wards
106-107 unknown view
Waste Lands
107-109 unknown view