Section 27. Any person dissatisfied with any order under section twenty-six may, within fifteen days from the da

27. Any person dissatisfied with any order under section twenty-six may, within fifteen days from the date thereof, on payment of the sum in which he was assessed or to mhich `his` assessment was enhanced, present a petition of appeal to the Commissioner of Revenue of the Division, whose decision upon such appeal shall be find. Appeal to er from order on petiffinn. Commission- section twenty-six may, within fifteen days from the Every petition presented uncler this section shall bc accompanied by a copy of the petition t,o the Collector, a copy of the Collector's order tllereon, and a,ll other documents (if any) connected t~~i t li he casc. ~~~~~~~t~ to accompany aj~peal. Neither of snch cowies shall be chnr~eal~le `L` ullclcr Cllc Copies of peGtiou and cOlll't F~~~ hCt,, order cxcn1p t flQm fccs, When the dccision on such appeal is in favow of Retuln of fees and and the petitioner, the value of the fees on his petition to .,,,. the Collector and on his petition of appeal, together with the excess paid by him, or (when the dccision is that the petitioner is not chargeable under this Act), the whole sum so paid, shall at once be refunded. fees and and ex- `28.`[The Collector or Commissioner may summon ][Power to ] any person whom he thinks able to give evidence for ::gygp,"," the pmpose of enabling him to determine how the necessary inpetitioner should be assessed, and may examine on follllation. oath the person so sumnloned and the petitioner, and may require each of them to produce any documents in his possession or powcr relating to the sotwces of the petitioner's income or profits accruing or arising in British India. 29. Whenever the Collector has reason to believe F,Y to that, in assessing any person under this Act, any source issne fresh of income or profits not spccified in the receipt granted[notice, ] to him under section twenty-three has been overlooked, which sowce, if it had then been known to exist, would have increased the assessment, the Collector may cause a furthcr notice to be served on such person, stating the amount to be paid in respect of such source ; and the provisions contained in sections twenty-two to twenty-eight (both inclusive) shall apply to such notice and regulate the procedure thereunder. -. PART V. `30.`[Every Treasurer, Secretary or principal Agent ][Treasurers, ] or Manager failing to make any payment or to prepare E;::? and deliver any return required by section nine, payments or or failing to make any ppaymnt or to prepare and t:!,:~ deliver any statement or return requirecl by section eleven, payments or and every trustee, guardian, curator, committee or Trustees, &e., agent failing to clclirer any statenlent or declaration E !: t:tatoreguircd by section fot~rtccn, nicnis 01 t:tatonicnis 01 ~11~~11 dcdit~~tiona. Failure to pay amount of assessment. Grant of receipt on recovery of fine. False statement in declaration, list or ~ctilion. shall, for every clay during 1~11icli such clcfatllt continues, be fined, on collviction before a MAgistratc, ten rupees. The Comniissioner of tlie Division shall have power to renlit wholly or in part any penalty imposecl under this section. 31. If any person served with notice under section twenty-two does not within the period specifiecl in the said notice pay the anlount recluircd thereby, he shall, on conviction before a Magistrate, be finccl twice the amount mentionccl in stlcl~ notice : Proviclecl that he hss not presented a petition under section twenty-five. If any such person presents a petition ~lnder section twenty-five and does not, nritllin one week fYon1 the passing of the order thereon, pay the amotunt, if any, required by such order, he shdl, on conviction before a Magistrate, be fined twicc the aino-unt mentioned in such order. On the recovery of the fine from the person so convicted, the Collector shall grant him s receipt without any further payment. Every such receipt shall bear dat.e from thc recovery of the fine, and, save as aforesaicl, the provisions of this Act relating to receipts shall apply to receipts panted under this section. 32. Whoever makes a statement in any declaration or list made or delivered under section eighteen or nineteen, ~vl~ich is false, and ~vllich he either lcnomrs or belicvcs to be false or does not believe to be trnc, shdl lse deemed to co~llmittecl the offence (lescribed in section one hundred and seventy-seven of the Inclia4n Pena,l Code. T4Tlloever maltcs a statement in any petition presented under section tventy-fire xvlihicll is f:~lso, and ~vllich he either ltno~vs or Believes to be false or docs not believe to be true, shall 11c cleernccl to h a ~ r ~ , intentionally given false e~~iclellce in a stage of a, lwoceeclillg. inten- in a a stage of a, j~~dicinl 33. iYv 33. No person sllall l)e lwoccedecl against for niiy rroseeution offeuce under sectioii thirty, section thirty-oiic, or :;:;::?section thirty-two, except at tlic instance of the Col- collecto, lector. 34. All fines inipnsccl ~unclrr t,his Act n7ay 1 1 ~ ile- Xode of rcco~vered, if for offences cominitted outside tlie local ~ l ~ ~ i ' limits of tlie towns of Calc~utta, Mahas or Boiiil~ay, in tlie nianner prescribed by tlie Code of Criminal Proceclure, and if for offences coillmittecl within those limits, in the manner prcscribecl by m y Act replatiilg the Police of such towns in force for the tiinc being. I11 tlie case of a firm, the Magistrate imposiilg tlic fine may issue a warrant for tlie levy of thc aillount by distress and sale of any moveable property bclonging to tlie firm or to all or any of the inembcrs thereof. `35.`[I n sections one hui~drecl and nincty-threc allcl ][sections ][193 ] and 225 of two liundrcd and twenty-eight of the Inclian Ycilal Code Coclc, the TI-orcls " judicial l~rocceding" shall LC talien to :tl)ply to to include any proceecling under this Act. procecclinqs. PART VI. 36. All taxes 1111cler tliis Act, exccpi, nrlien t llcy XI\- \vl,eu are clcductecl undc~ section eiglit or section nine, shall 1';'~'"~~~~. be payable on the fifth day of April 1870. Provicled that the aillount so pajralslc inay Ise Payment hy paricl by fo~w eqnal instalilzents : the first iiistall~ic?nt i"'i"i"l"lt~. to be paicl on soiile day not later tliail fiftccn days after service of the notice mentionecl in scctioil twenty-two ul~on tlie ljerson paying t l ~ c sz~ulc, a11c1 tlic secoilcl instalnlcnt 011 the first clay of Jnly, tJle tliircl illstalilieilt, on thc first clay of October, :utd tlie fourth iiistalmcllt on tlie first clay of tl 1111;113r 1871. 37. ~ ~ - i l o ~ ~ l ~ `37.` % T4.'11cn m-iy ]-i~rsoll paj's o111y S I I C ~ ~ fil-st insl.al~nent;, 01: fist ant1 sc!c:ontl instalnlents, or iirst, S C . ~ O D C ~ ancl. tlij~*cI instal m.en ts, a,nd in a.ny of thc; quarters respectively encling on tlic thirtieth clay of June, the thirtieth clary of Septelnber or the thirtyfirst cla,y of December, dies, or is by sicliiless or other infiril~ity renclcrecl ii~capnble of exercising the lwofession or tracle (if any) in respect of the profit arising from ~~diic li e was assessed, or t,akcs tlle 1)enefit of any Act for the relief of illsolvellt dcljtors, or conveys the ~3~liole of his property ill trust; for t,he llenefit of his creclitors, tlie aiiiount of tlie subsequent instalments or installnent shall not be cl~a.iinal~lc. I>c.nt.Il OY `37.` % illsolvency 01' i)ersollpa~illg sl.al~nent;, 01: 111s~al111c.nt. Vrllen ally fir111 pays only such first in~ta~l~lzenl-, l)"yi1lg iustalmellt and dissolving ~ . t u e r - tliird instalments, a.ncl in sllil) or becoining solve11 t. iustalmellt and dissolv-[or first ancl second insta,lments, or first, seconcl ancl ] ing ~ . t u e r - tliird instalments, a.ncl in m y of the qua,rters rcspect- iwly ellcling on tlie dajs last aforesaicl dissolves partnership, or taltes t.he benefit of any Act for tlic relief of insolvent debtors, or coiiveys the ~vhole of its ~roperty in trust for the benefit of its creditors, the amount of the subsequent instalments . or insta1,lment slldl not be claimable. `38.` If the Collector has ca~~sed a notice to be servecl on any person liable to pay the saicl second or any subsequent instalnient and requiring hini -\n:i t.11in seven days from tlie date of tlie service to pay the amount of such installment (mentioning it), and if the person so served does not within that period such amount as required by tlie said notice, he shall, on conviction before a Magistrate, be fined twice the ainount so mentioned. Becove?-!I uncles* Revenue-law. 39. Iii any case of clefault ulldcr this Act a.risin g outside tlie local lilnits of tlle towns of Calcutta, A!Iaclras or Bombay, the Collcctor mar, if llc Iliiiiks fit, a,nd if tlie n o h e mentionccl in sect,~on t~~~ent.y-t.~vo, tnreaty-nine, or thirty-eight (as the case ~ 1 a y LC) 11as ljeeii sersecl on tile clefaulter, recover tllc aniou~~t of any t'a.x or iust&lmei~t l1ajyablc ullcler t-liis Act as if it; -~~-ei~e an asrea.r of la-licl-revenue. Recovey of subsequeii t iust:~luient. O~tiollal recover. under rere,lue-1,2,\.. fit, a,nd if tlie n o h e mentionccl in sect,~on t~~~ent.y-t.~vo, IS'lO.] It~coaze `Tux.` 1-87 011 tlic rcco~-cry of sucll an~owlt fi.0111 t,llc dcfi~ultcr., t11c Collector sllall grant him a reccil~t without any f ~ w t h e ~ payment. Every such receipt shall bear clatc frolli 11~: rccovery of the amount, and, save as aforesaicl, t l ~ c provisiolls of this Act rclatillg to receipts shall apl)ly to rcceipts g1.antecl uiicler this section. `40.`[A11 tascs lc\-icd and all fines reco\-erct'l ] under[l',~ymont ][of ] this Act shall bc pnid to the credit of tlic Gore~lnncat, z;;;.;9i::01 India, or as such Government shall fi'0111 tilllc covered time clirect. under this covered under this Act. PART VII. 41. All or any of the powers ~ n c l cluties confcrrecl [~ ' O W W S C I ~ ] Exercise of ancl iruposccl by tliis Act on s Collector and olz `a` Corn- Colleclor alld missioner ol Revenue 111ay be exercised a.11~1 performecl Commisby such other officers or persons as the Luc~I Go~rcru- 'loUer. ment shall from t,iilie to time appoint in this behalf. 42.[Service of ally notice ][~mdey ][this Act shall be ][[notices. ]] Service ma,cle by delivering OT tendering a copy thcreof uncler thc signature of the Collector. - . [[notices. ]] Service of Whenevc~ it may be practicable, the servjcc of tile notice shall be on tlle pcrson tlierein na,mecl, or, in t.lle case of a firm, on sqme ll~ember thereof. Wlicn snclr person or i~iember cannot be found, the ser~rice 111zt.y be nzaclc on any adult male illcmber of llis &lllily rCsidillg l~it11 him ; a,~lcl if 110 S L I C ~ ~ l~lcml,r,~ ca,n. ]:,e foulld, the scrving. officer sha,ll fis tho c:opy of t l ~ c lloti(:e 011 t,lle ontcr* door of the house in \\-llicll t31c person or firm themin namccl orclinarily clwclls or carries oil business. adult 111~~1~ 43.['iII'1~1cn a,ny Com]?auy ][or ][firill has ;e\rWi\l plaecs ][Porrer ][to ][dc- ] of bosincss ill arc t;crriti~l.io s ul?jcct tJo cliiTcrcnt Jlocnl ~ ~ , ~ ~ G;oycruulcni~a, tllc Co\rcyuo~ Gcncra.1 ol Tnclin il.1 Co~.u~c.il 12,,,;,,,,. s11al.l , Dzi ties. Pcl.sons ~vkose annual income or profits sl~all be assessed at not less tl~nu .. . Rs. 500 but at less thnn Rs. 750 shnll pay Ks. 11) 8 0 1)itto ... ,, 750 ,, ,, ,,1,000 ,, ,, 27 0 0 Ilitto ... ,, 1,000 ,, ,, ,, 1,500 ,, ,, 39 0 0 IIiLto ... ,,1,500 ,, ,, ,,2,000 ,, ,, 54 0 0 Dit:o ... ,, 2,000 ... . . . . . . six pies ill the l.opee. S C H E D U L E 1 1 . Form of PetiZio~z rc?~cZev section 25. S t a u ~ p eight annas. , I To THE COLLECTOR OF The day of 187 . The petition of A . B. of SIIEWETI-I- 1st.-That under the Inclian Income Tax Act your petitioner has been assessed in the sun1 of twentyseven rupees for the year commencing the first clay of April 187 . 2nd.-That your petitioner's income ancl profits accruing and arising from [ here specqy petitioner's trade o~ other soume or sources of income 01. profits and the pluce orplcsces at which such income or PI-o$ts uccrues or arise ] for the yeai1 ending the thirty-first day of March last were rupees as will appear from the clocurnents niarkecl presentecl herewith, ancl to ~vhich your petitioner craves leave to rcfcr. 31.d.-That your petitioner has no other source of income or profits, ailcl has no reason to believe that his income aid profits cluring ihc year coi~ii~iencing tllc fist clay of April `159` will esceecl tllc saicI suill of rupecs Y o ~ r |Your pctitioncr thercforc ljrays tlitlt lic maj7l)c|Your pctitioncr thercforc ljrays tlitlt lic maj7l)c| |---|---| |assessecl accordinglj~, and that tlie value of the fcc on|| |tliis petition niay be refunded[07-that he may bc dc-|| |clued not to be chargeable unclcr the saicl Act, and|clued not to be chargeable unclcr the saicl Act, and| |that the value of the fee on this petition may be|that the value of the fee on this petition may be| |fundecl].|| ||(Signed)<br>A.B.| |I,A.B.,thepetitionerilamecl illtheal~ovc pcti-|| |t-ion, clo cleclare that 1~11at is statccl LIIUYUIII<br>isLI'UC:tu|| |the best of my information aid belief.|the best of my information aid belief.| ||(Signed)<br>A.B.| |S C H E D U L E111.|| ||Extent of Repeal.| |A,-+,No. I X of 1869 The Indian In- 'Tho whule.|No. I X of 1869 The Indian In- 'Tho whule.| |come Tax Act.|| |Act No. XXIIInfAnActtoenhance The nrholc.|enhance The nrholc.| |1869.<br>the cluti~s Ievi-|| |able under the|able under the| |Indian Incolne|| |Tax Act.|| |Act No. V I I of The Coiirt Pees|Act No. V I I of The Coiirt Pees<br>111sect.ioil thirty-l.1~0, tllc words"niicl| |1S70.<br>Act.|the Indian IucomcTaxAct,, scc-| ||t,ion, twenty2 shall bc read asif!for| ||tlic 'nords'tlie raluc of tlicstid| ||staii~l),' tlie words'the fce onthe| ||petition'weresubstitatecl."| ||i<br>111Ihc seaond sched~ilc,No.nine, tlie<br>words"scctioil t\\xei~ly-oiic."|