Section I. (I) This Act may be called the Super-tax Act, shalt ekleut

(2) Any rules made under section 43 of the principal Act may be applied by notification in the Gazette of India or the local official Gazette, as the case may be, to the purposes of this Act by the autho- rity c I a : `w` $4 1 , `i` i 3 i `j` i a 1 t `I` j \ I I I I nepesl of ~ c t `8,` The Super-tax Act, 1917, is hereby repealed : v VLlI of `1917.` Provided that such repeal shall not affect the liability of any person to pay any sum due from him under the said Act. SCHEDULE. `(See section 4.)` - (I) Where the taxable income does not exceed one lskh of rupees- - (a) in the case of a Hindn undivided family- - `.(i)` in respect of the first seventy-five thousand rupees of taxable income, `Nil.` - `(ii)` in respect of the next twanty-five thousand rupees of taxable income; One anna in the rupee. thousand - (6) in all other cases- - (i) in respect of the first fifty thousand rupees of taxable inoome, Nil. - `(ii)` in respect of the next OZe anna in the rupee. fifty thousand rupees of taxablo income. - (2) In respect of the first fifty One and a half annas in thousand rupees of taxable the rupee; income over one lakh of rupees. (3) In respect of the next fifty Two annas in the rupee ; thousand rupees of taxable income. (4) In respect of the next fifty Two and a half annas in thousand iupeelr of taxthe rupee; able income. L I. (I) This Act may be called the Super-tax Act, shalt ekleut title> acd acd VII of 1918. 1920 ; ekleut title> acd acd cotn~ne~~cc- (2) Save as otherwise provided in this Act, words and expressions used herein and defined in the prin~ i p a l Act shall be deemed to have the meanings respectively attributed to them by that Act. Iucomes 4. In addition to the tax imposed by section 14 chmgenblo to &~por-ta\: R I , ~ of the principal Act, there shall, subject to the followrate ing provisions of this Act, be charged and recovered and paid in the year beginning on the first day of April, 1920, and in each subsequent year- (a) by every individual subject to this Act, by every unregistered firm and by every Xindu undivided family, a super-tax on his or its taxable income at the rate specified in the Schedule, and (b) by every company, upon the amount by which its taxable income exceeds fifty thousand rupees, a super-tax at the rate of oneanna in the rupee. 5. The Collector shall assess the sum payable after considering the returns, if any, made under sections 16, 17 and 28 of the principal Act, and the result of any inquiry made by him under section 18 of that Act. I n the cases mentioned in sub-section (4) of that section the Collector shall make the assessment to the best of his judgment. Method of nssossment. 6. 8ections 19 to 23, 25 to 27, Chapters IV and V, Act 'I1 of sections 42 and 45 to 52 of the principal Act shall, so far as may be, apply in the case of super-tax as if that tax and also, in the case of section 25, as if any tax due ander the Super-tax Act, 1917, ware VIII of 1917. income-tax chargeable under the principal Act : Apl~lication of 1918. Act 'I1 Provided that, in applying the said provisions, the word "prescribed " shall be deemed to mean prescribed by rules made under this Act or by rules made under the principal Act and applied with or without modification under the provisions of this Act. RU~CB. 7. (1) Tlle Governor General in Council may make rules for carrying out the purposes of this Act, and may, subject to such restrictions and conditions as he may impose, delegate to a Local Government the power to make such rules so far as regards the territories subject to that Government.