Section 42. No suit shall lie in any aside or modify any assessment made under this Act

PART VIII. `38,`[Every Treasurer, Secretary, Agent, Manager ] [Treasurers, ] or other person failing to make any payment or de- ~ i ~ duction, or to prepare and deliver in due time any merits or de- statement or return, or to produce any accounts, re- fiver returns- quired by section eight, ten, eleven ot twelve, ~ ~ ~ ~ t O and 19 - - - .~ . - ... . -- 3aconee `Tux.` 'J'rosteesj and every trustee, guardian, curat0 failing to deliver stateagent, failibg to deliver any statem ments or de- required by section eighteen, clarations. shall, for every day during which such de tinues, be fined, on conviction before a Magistrate, ten rupees. The Commissioner of the Division shall h to remit wholly or in part any penalty imp this section. 39. Whoever makes a stateme tion or list made or delivered un three or twenty-four, which is either knows or believes to be false or lieve to be true, shall be deemed the offence described in section one hundred and seventy-seven of the Iudian Penal Code. False statement in declaration, list p e o n Whoever makes a statement in any seated under section thirty whi he either knows or believes to believe to be true, shall be deemed to ha ally given false evidence in a stage of a ceeding. ~rosecu+,ionto 40. NO person shall be proceeded a be at instance offence under section thirty-eight or of Collector. nine except at the instance of the Collector. Sections 193 41. In sections one hundred and n Penal Code and and 228 of two hundred and twenty-eight of th `to` apply Code, the words "judicial proceeding" shall be taken proceedings. to include any proceeding under this Act. Sections 193 Penal Code and and 228 of `to` apply -CI `PART` IX. MISCELLANEOUS.. 42. No suit shall lie in any aside or modify any assessment made under this Act. ~~~~f in civil Court. 43. All or any of the powers and duties conferred and imposed by this Act on a Collector. and on ad n - a Commissioner of Revenue may be exercised and performed by such other officers or persons as the exerciM powers of collec" Commissioad n - er. Local `,j` :;] il `3` `20` 1 I I `4` 1 91zcome `Tax.` Local Government from time to time appoints in this behalf. 44. Service of any notice under this Act shall Service of be made by delivering or tendering a c.opy thereof notices. under the signature of the Collector. Whenever it may be practicable, the service of the notice shall be on the person therein named, or, in the case of a firm or a Hind6 undivided family, on some member thereof. When such person or member cannot be found, the service may be made on any adult male member of his family residing with him ; and if no such adult male member can be found, the serving oflicer shall fix the copy of the notice on the outer door of the house in which the person or firm therein named . ordinarily dwells or carries on business. 46, When any Company or firm has several Power dare princi- dare princi- `to` places of business in the territories subject to differ- pal plaoeof ent Local Governments, the Governor General in business. Council shall have power to declare which of such places shall, for the purposes of this Act, be deemed to be the principal place of business, and, when any Company has several Agents or Managers, which of them shall, for the purposes of this Act, be deemed to be the principal Agent or Manager. Power dare princi- dare princi- `to` de- When.any Company or firm has several places of business in the territories subject to a single Local Government, .such Government shall have power to declare' which of them shall, for the purposes of this Act, be deemed to be the principal place of business. When any person has several places of residence Power `to` de- in the territories subject to different Local Govern- clare resi- ments, the Governor General in Council shall have dence. power to declare which of such places shall, for the purposes of this Act, be deemed to be his residence ; and when any person has several places of residence in the territories subject to a single Local Government, such Government shall have power to declare which of such places shall, for the purposes of this Act, be deemed to be his residence. The `2` 1 Power to prescribe forms and make rules. [ ACT VIII .Zneome T&%. The powers given by this section may be delegated to and exercised by such officer9 as the Governor General `in` Council or tlie Local Government, as the case may be, from time to time appoints in this behalf. 46. The Governor General in Council may from time to time (a) prescribe forms for the returns, notices and lists hereinbefore mentioned, (6)[make rules consistent with this Act for the ] ,guidance of officers in matters connected with its enforcement, and ( c )[delepte to any Local Government the powers ] given by this section, clause (b), so far as regards the territories subject to such Government. I I i S C H E D T J L E Stamp eight annas. `To` THE COLLECTOR OF I%e day of , The petition of A. B. of 187 . SHEWETH- 1.-That, under the Indian Income Tax Act, your petitioner has been assessed in the sum of twenty-xeven rupees for the year commencing the first day of April 1872. 2.-~hac yo;r petitioner's income and profits accruing and arising from [here spec;Sy petitkner'i trade or other source or sources of income or projh, and the place or places at which such income orprojts accrues or arise] for the year ending the thirtyfirst day of March last were rupees rupees , `as` will appear from the documents of which a list is presented herewith. 3.-That such income and profits actually accrued and arose during a period of months and days [here state the exact number of molzths and days in which the income andprojts accrued and arose]. 4,-That during the said year your petitioner had no other income or profits. - - Your petitioner therefore prays that he may be assessed accordingly, and that the value of the fee on this petition may be refunded [or that he may be declared not to be chargeable under the said Act, and that the value of the fee on this petition may be refunded] . (Signed) A. B. 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. A. B. (Signed) Office Bupdt. aovt. I1rinting.--No. 71 L. `D.-1-5.72-9,300,`