Repealed or not in force · As amended up to 2026-08
(11) "Part" means a Part of the second schedule to this Act.
(10) "principal officer," used with reference to a local authority or a company or any other public body or association not being a local authority or company, means—
(a) the secretary, treasurer, manager or agent of the authority, company, body or association; or
(b) any person connected with the authority, company, body or association upon whom the Collector has caused a notice to be served of his intention of treating him as the principal officer thereof; and
(1) "local authority" means any municipal committee, district board, body of port commissioners or other authority legally entitled to, or entrusted by the Government with, the control or management of any municipal or local fund:
(2) "company" means an association carrying on business in British India, whose stock or funds is or are divided into shares and transferable, whether the company is incorporated or not, and whether its principal place of business is situate in British India or not:
(3) "prescribed" means prescribed by the Governor General in Council by notification in the Gazette of India, or by the Governor General in Council or a Local Government by rules made under this Act:
43. An officer or person exercising all or any of the said powers may, by notice, require a trustee, guardian, curator, committee or agent, or a receiver or manager appointed by any Court in India, or a Court of Wards, Administrator General or Official Trustee, to furnish such returns of income liable to assessment under Part IV as may be prescribed.
(9) "Collector" means the chief officer in charge of the revenue-administration of a district, and, in a presidency-town, any officer whom the Local Government, by notification in the official Gazette, may, by name or by virtue of his office, appoint to be a Collector for the purposes of this Act; in the case of a company or firm, it means the Collector, as here defined, of the district or presidency-town in which its principal place of business in British India is situate; and, in the case of any other person chargeable under this Act, it means the Collector, defined as aforesaid, of the district or presidency-town in which the person has his residence:
(5) "income" means income and profits accruing and arising or received in British India, and includes, in the case of a British subject within the dominions of a Prince or State in India in alliance with Her Majesty, any salary, annuity, pension or gratuity payable to that subject by the Government or by a local authority established in the exercise of the powers of the Governor General in Council in that behalf:
(4) "salary" includes allowances, fees, commissions, perquisites or profits received, in lieu of or in addition to a fixed salary, in respect of an office or employment of profit; but, subject to any rules which may be prescribed in this behalf, it does not include travelling, tentage, horse or sumptuary allowance, or any other allowance granted to meet specific expenditure:
(8) "defaulter" includes a company or firm making default under this Act:
(6) "Magistrate" means a Presidency Magistrate or a Magistrate of the first or second class:
(7) "person" includes a firm and a Hindu undivided family:
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PART IV.
OTHER SOURCES OF INCOME.
Any source of income not included in Part I, Part II or Part III of this schedule.
(a) If the annual income is assessed at—
| not less than Rs. 500 but less than Rs. 750 the tax shall be Rs. 10 |
| --- |
| " " " 750 " " 1,000 " " 1,250 " " 20 |
| " " " 1,250 " " 1,500 " " 28 |
| " " " 1,500 " " 1,750 " " 35 |
| " " " 1,750 " " 2,000 " " 42 |
(b) If the annual income is assessed at Rs. 2,000 or upwards—five pies in the rupee on the income.
THE THIRD SCHEDULE.
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50 License-tax Amendment. [ACT II, 1886.
(The Third Schedule.—Form of Petition.)
THE THIRD SCHEDULE.
FORM OF PETITION.
(See section 25.)
TO THE COLLECTOR OF
The day of 188
The petition of A. B. of
SHEWETH as follows—
1.—Under Act No. II of 1886, your petitioner has been assessed in the sum of rupees for the year commencing the first day of April, 188 .
2.—Your petitioner's income and profits accruing and arising from [here specify petitioner's trade or other source or sources of income or profits, and the place or places at which such income or profits accrues or arise] for the year ending the day of last were rupees [as will appear from the documents of which a list is presented herewith.*]
3.—Such income and profits actually accrued and arose during a period of months and days [here state the exact number of months and days in which the income and profits accrued and arose].
4.—During the said year your petitioner had no other income or profits.
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Your petitioner therefore prays that he may be assessed accordingly [or that he may be declared not to be chargeable under the said Act].
(Signed) A. B.
Form of Verification.
I, A. B., the petitioner named in the above petition, do declare that what is stated therein is true to the best of my information and belief.
(Signed) A. B.
* These words are to be inserted if the petitioner relies on documents. The list, if the petitioner so wishes, may be presented in a sealed envelope.
26 License-tax Amendment. [ACT II
(Chapter I
3. In
26 License-tax Amendment. [ACT II
(Chapter I.—Preliminary.—Section 3.)
Definitions.
Source: India Code