Section 26. Every

PART V. DUTIES ON ALL OTHER INCOME. Duty on in- 16. A yearly duty of two pies for every rupee come not shall be levied upon all incomes of one thousand charged under Parts 11, rupees per annum or upwards, not chargeable under Irl and IY. Part 11, Part 111, or Part IV of this Act. Trustees, 17. The trustee, guardian, curator, or committee guardians of any infant, married woman subject to the law of and committees ofincapa. England, lunatic or 'idiot, and having the control of citated perthe property of such infant, married woman, lunatic sons to be or idiot, whether such infant, married ivomall, lunatic charged. or idiot resides in British India or not, shall, if the infant, married woman, lunatic or idiot be chargeable under this Part, be chargeable with the said duty in like manner and to the same amount as would be Trustees, guardians and committees ofincapa. citated persons to be charged. charged charged to such infant if of full age, or to such married woman if she miere sole, or to such lunatic or idiot if he were capable of acting for himself. Any person not resident in British India, whether Non.resia subject of Her Majesty or not, being in receipt, dentacharged in names of through an agent, of any income chargeable under their this Yart, shall he chargeable in t.he name of such agent in the like manner and to the like amount as he would be charged if resident in British India and in actual receiat of such income. I I 18. Every trustee, guardian, curator, committee Trustees or or agent shall, when required by the Collector, deliver ;$:'&OfnGaa statement signed by him, of the amount of the pacitated or income in respect whereof he is chargeable on account tn; ; i ; ; ; ; ; of such infant, married woman, lunatic, idiot or statements of non-resident, together with a declaration of the truth income. of the statement. The Collector shall have power to serve a notice upon any person whom he has reason to believe to be a trustee, guardian, curator, committee or agent, requiring him to deliver, on or before a day to be specified in the notice, a statement signed by him of the names of the persons for or of whom he is trustee, guardian, curator, committee or agent. or agent. agent. trustee, guardian, curator, committee or agent. or agent. agent. 19. Receivers or Managers appointed by any Court[Receivers, ] in India, the Courts of Wards, the Administrators ~~~~~~ General of Bengal, Madras and Bombay, and the Official Trustees, shall be chargeable under this Act ; :; : ; in respect of all income officially in their possession or offi,;,l under their control. Trustees. General of Bengal, Madras and Bombay, and the wads, ~ d - `20.` When any trustee, guardian, curator, com- power to ,,. mittee or agent is assessed under this Act in such binduties charged charged on capacity ; trustees, &c. binduties charged charged on trustees, &c. or when any Receiver or Nanager appointed by any Court, any Court of Wards, Administrator General, or Official Trustee is assessed under this Act in respect of the income and profits officially received by him ; every person and Court so assessed may, from time to time, out of the money coming to his or its possession as such trustee, guardian, curator, committee or agent, or as such receiver, manager, Court of Wards, 11 11;~rlcon~e YCLX. [ ACT VIII Wards, Administrator General or Official Trustee, retain so much as shall be suEcicnt to pay tho amount of the assessment. Every such person and Court is hereby indemnified for every retention and payment made in pursuance of this Act. Indemnity. 21. Owners of lands or houses occupying tlie same shall be chargeable in respect of the annual value thereof at nine-tenths of the full rent at whicli such lands or houses are worth to be let for the year. Owners of landmnd houses occu- houses occu- landmnd houses occu- houses occu- same shall be chargeable in respect of the annual pying them. value thereof at nine-tenths of the full rent at whicli Rules `for` come from land. Rules `for` The Local Government may, with the sanction of aaEesslng in- the Governor General in Council, prescribe, for the come from land. whole or any part of the territories snbject to such Local Government, special rules for the assessment of incomes derived from land, at an amount bearing a fixed proportion to the revenue assessed thereon. All such rules shall be published in the local official Gazette and shall thereupon have the force of law. PersonsM- 22. Every person chargeable under this Part shall, sessed under PartVof Act PartVof Act PartVof Act Act if he was assessed under Part V V of Act XI1 of of 1871 XII of 1871, on an income of rupees one thousand or upwards, be On incomes assessed at the same amount as that at which he was 1,000 rupees rupees upwards, assessed under the said Act; but any such person may t~ber+~sessed apply under the provisions of Part VI to have such at same same a m o n assessment reduced or cancelled. PersonsMsessed under PartVof Act PartVof Act PartVof Act Act XII of On incomes 1,000 rupees rupees upwards, at same same a m o n Notice requiring returns. sessed under PartVof Act PartVof Act PartVof Act Act if he was assessed under Part V V of Act XI1 of of 1871 I n the case of every person chargeable under this Part, to whom the provisions of the last preceding paragraph do not apply, and whose annual income is, in the Collector's opinion, four thousand rupees or upwards, the Collector shall, and i n the case of every. such person whose annual income is, in the Collector's opinion, less than four thousand rupees, the Collector may, cause a notice to be served on him, requiring him to fill in a return of his income during one year ending on the day of the year immediately preceding the year of assessment on which his accounts have been usually made up, or on the thirty-first day of March 1872, and to state in such return the period during which such income has actually accrued. Such 12 1872. ] Itlconze Tux. Sucli notice shall be in the form to be prescribed by the Governor General in Cou~cil, and shall specify the day by which the return is to be made, and the place of the Collector's office at which the return is to be made. Every such notice shall be signed by the Collector.. The. form of the return shall accompany the notice. 23. Every person on whom such notice is served Returnhow shall send to or deliver at the Collector's office the made. return duly filled and signed by him. A declaration shall be added by such person at the foot of the return, (a) that the income stated therein is truly estimated on all the sources therein mention- - ed, (6) that it has actually accrued within the period therein stated, and (c) that he has no other souroe of income. 24. Every person, when required so to do by a ~ iof lodg- ~of lodg- ~~ notice in the form to be prescribed by the Governor ers and emGeneral in Couqcil, shall, within the period mention- p1~yeeS' ed in such notice, prepare and deliver to the Collector a list containing, to the best of his belief, the name of every lodger or inmate resident in his dwellinghouse, and of any other persons receiving salary or emoluments amounting to eighty-three rupees, five annas and four pies per mensern or upwards, employed in his service, whether resident in such dwellinghouse or not, and the place of residence of such of them as are not resident in such dwelling-house, and also of any such lodger or inmate who has any ordinary place of residence elsewhere, at which he is liable under this Act to be assessed, and who desires to be so assessed at such place. iof lodg- ~of lodg- ~~ t ~ Such lists. shall be signed by the persons respectively delivering the same, and shall be prepared in the form to be prescribed as aforesaid. 25. The Collector shall from time to time deter- Collector t o mine what persons are chargeable under this Part, determine persons and the amount at which every such person shall be chargeable. assessed ; and in making such assessment income exempted under section six shall be treated as chargeable under this Part. 26. Every Iizconze Tcts. ACT VIII Assessment 26. Every such assessment shall be made upon to bemadeon the full amount of such person's income daring the past years income. year ending on the day of thc year next before the year of assessment on which his accounts have been usually made up, or on the thirty-first day of Xarch 1872. Assessment In the case of a person for the first time becoming becomes when assessee chargeable under this Part within the pear of assesschargeable ment, or within the year next before such year, the within year. assessment shall be made according to an average of his income for such period as the Collector, under tbe circumstances, directs. Notice to 27. The Collecto~ shall cause a notice to be persons served on every person chargeable under this Yart, chargeable. stating(1.)-The name and the profession, trade or other source of the income of such person, or in respect of which he is chargeable ; (2.)-The year or portion of 'the year for which the duty is to be paid ; (3.)-The plade or places, district or dist~icts, where such income accrues ; and (4.)-The amount to be paid ; and requiring him within fifteen days from the date of the service either to pay such amount or to apply to the Collector to have the assessment reduced or cancelled. Officer to to 28.[Such amount shall be paid to the Collector, ] givereceipts. who shall give a receipt for sucli payment to the person making the same : Officer to to Provided that, if such income accrues at or in more than one place or district, the receipt shall be granted and payment made by and to the Collector for the place or district at or in which the person mentioned in the notice resides, or (in the case of a firm) at or in which its principal place of business in British India, is situate. Every such receipt shall be signcd by the Collector granting it, or by such other oEcer as he shall from time to time empower in this behalf, ancl such signature shall be juclicially noticed. 29. Every i I 1872.1 21tconze Tax. 29. Every such receipt shall specify- Cont,ents of receipt. (1.)-The name and source or sources of the income of the person by or on whose behalf the duty is paid ; (2.)-The year or portion of the year for mhich the duty is paid ; (3.)-The amount paid, and the date of payment; and- (4.)-The place or places, district or districts, where the income accrues ; and shall be admissible as evidence of all matters contained thorein. `PART` VI. PETITIONS AND APPEALS AGAINST ASSESSMENTS. `30.`[Any person objecting to the amount at which ] he is assessed, or denying his liability to be assessed, under Part V, may apply by petition to the Collector in order to establish his right to have the assessment reduced or cancelled : Petition against assessment under Part Such petition shall ordinarily be presented within fifteen days from the date of the service of the notice mentioned in section twenty-seven. But if the Collector is satisfied that the objector has not received sucli notice, the petition may be presented within fifteen days from the 'day on which, in the Collector's opinion, he became aware of the assessment : Provided that no person served with a notice under section twenty-two shall be entitled to apply by petition under this section, unless he has made the return required in such notice on or before the day therein mentioned, or unless he satisfies the Collector that he had a sufficient excuse for not ~ a k i n g such return. Proviso. The petition shall be in the form contained in the schedde hereto annexed, or as near thereto as circum' stances admit ; and the statements therein contained shall be verified by the petitioner or some other competent person in the manner required by law for the verification of plaints. Form and verification petition. 31. The I I I `31.` The Collecto: shall fix a day and place for t l ~ hearing of the petition, and, on the day and at the place so fixed, or on the day and at the place (if any) to which he has adjourned such hearing, shall hear such petition and pass his order thereon. Hearing of petition. Such order may be in favour of the petitioner, or it may simply reject the petition, or it may reject the petition and enhance the petitioner's assessment to an amount to be specified in the order. If the order be.in favour of the petitioner, the Collector shall at once refund the fee on the petition. If the order simply reject the petition, or reject the petition and enhance the petitioner's assessment, the petitioner shall within fifteen days from the passing of the order pay %he amount mentioned in the said notice or in the order of enhancement, as the case may be. Appeal to 32. Any person dissatisfied with any order under er from order section twelve or section thirty-one may, within fifteen section days from the date thereof, on payment of the sum `12` or section payable under such order, present a petition of appeal 31. to the Commissioner of Revenue of the Division, whose order upon such appeal shall be final. The time requisite for obtaining a copy of the order shall be excluded in computing the said' period of fifteen days. The order of such Commissioner shall be final. It may be in favour of the petitioner, or it may sim- ply reject the petition, or it may reject the petition and enhance the assessment to an amount to be specified in +,he decision. If the order rejects the petition and enhances the assessment, the petitioner shall, within one.week from the passing of the order, pay the amount mentioned in the order of enhancement. Every petition presented under this section sha.11 be accompanied by a copy of the petition to the Collector, and a copy of the Collector's order thereon, and a list of the documents, if any, on which the appellant relies. Documents to accompany appeal. Neither of such copies shall be chargeable under the Court Fees Act. Copies of peorder exempt from fees. When 1872. ] Income `Tax.` When the decision on such appeal is in favour of Return of fees and the petitioner, the value of the fee on his petition of ,,,,. appeal, and (where he has presented a petition to the Collector) the fee on such petition, together with the excess paid by him, or (when the decision is that the petitioner, or the Company which he represents, is not chargeable under this Act) the whole sum so paid, shall at once be refunded. fees and ex- `33.` The Collector or Commissioner may summon Power to any person whom he thinks able to give evidence for mmmon per- persons to gjve the purpose of enabling him to determine how the ,, ,,s,,ry ,,s,,ry ,,petitioner, or the Company which he represents, formation. should be assessed ; and may examine on oath the person so summoned and the petitioner; and may require each of them to produce any documents in liis possession or power relating to the sources of the income in question. mmmon per- persons to gjve ,, ,,s,,ry ,,s,,ry ,,- `34.` Whenever the Collector has reason to believe Powerto that, in assessing any person under this Act, any k;;;ph source of income not specified in the receipt granted to him under section twenty-eight has been overlooked, which source, if it had then been known to exist, would have increased the assessment, the Collector may cause a further notice to be served on such person, stating the amount to be paid in respect of such source. The provisions contained in sections twenty-seven to thirty-three (both inclusive) shall apply to such notice and regulate the procedure thereunder.