Section 4. Nothing in this Act applies to the pay ancl allo~~rances of officers, warrant officcrs, non-coii~mis

PART I. `1.` 'l'llis Act inay be called " The Indiau Iuuorrie Short title. Tax Act :" It extends to the whole of British India extends to the whole of British India ; It extends to the whole of British India extends to the whole of British India ; Extent of Act. I t shall bc dcemed to have come into operation on Commencethe first day of April 1870, and it shall cease to be ~ , ~ ~ n in force on the thirty-first day of March, 1871, except of A C ~ . as to taxes and penalties then due and incurred thereunder. @ 2. 011 and froill the said first day of April 1870,[Repeal ][of ] the Acts mentioned `in` the third schedule hereto shall be deemed to have been and shall be repealed to the extent specified therein, except as to taxes due under any of such Acts. The references made in the Court Fees Act, schedule 11, to the Indian Income Tax Act shall be cleemed to be made to this Act. `3.` I n this Act-unless `3.` I n this Act-unless there be something repug- Inkrpretation-clausc. na'nt in t,hc subject or contest- " Mtlgistrate" means any person exercising the " afa-ispowers of a Blagistratc, or of a Subordinate Jlaglst,rate tratc.' of the First Class, and iilclnclcs a Bfagistrst,~ of l'olice ancl a Justice of the Peace : " Collll?a~y" ~ ~ Company." "Coi~~pany" 111cans an Association carrying 0071 business in British Inclin whose stock or limcls is or arc di~~icleil illto shares ailcl tmnsferd~le, TI-hcther such Coiiil~ai~j~ 11e incorporatecl or not, and n-hcther its principal place of business be situate in British Inclia or not : " Firm." " Fhm" inclucles a IIincl6 uncliviclcd family : " Pcrs011." c C Person" lLlc1~1dcs a firm : " 1)efaulter" inclucles a firm inaliing clcfault mlclcr this Act : " Collector." 111 the case of any Coinpany or IIunicipnl or 0 t h ~ ~ the case of any Coinpany or IIunicipnl or 0 t h ~ ~ 111 the case of any Coinpany or IIunicipnl or 0 t h ~ ~ the case of any Coinpany or IIunicipnl or 0 t h ~ ~ pablic Bocly or Associc~tion not being a Coilil)ai~~, "Collector" iiieaiis the Collector of Lanil R~T-cnuc of tlle place or clistrict at or in ~vhicli its principal place of business in British Inclia is situatc. And in thc case of any person chargez~hle unclcr this Act, " Collector" nieans the Collector of Lancl Reven11.e of the place or district at or in ~vliicli such person resicles. 4. Nothing in this Act applies to the pay ancl allo~~rances of officers, warrant officcrs, non-coii~missioned officers ancl privatcs of Her &Iajcst,y's Forces or of Her IIajesty's Inclian Jl'orccs, 71-110 are not `in` Civil emplorment, when such pay ancl allowances clo not exceed fi~-c hundred rupees per rnenscm ; Escnrptions from Act. of officers, warrant officcrs, non-coii~mis- or to any iiioveable or iiiiiiioveable property solely ernplogecl for or cledicatecl to religious or cllaritnblc public purposes. And no member of a firm ~vhich is for the time being ~ha~geable uncler this Act shall, aa such, be ~ha~rgeable under this Act.