[1st May, 1862] Repealed
by Act 10 of 1875 Passed by the Governor-General of India in Council. (Received the assent of the Governor-General
on the 1st May 1862). An Act to limit in certain cases the amount of
assessment to the Duties chargeable after the 31st day of July 1862 under Act XXXII of 1860 (for imposing Duties on profits arising from
Property, Professions, Trades, and Offices) and Act XXXIX of 1860 (to amend Act XXXII of 1860), and otherwise to modify the said Acts. Whereas, by Act XXI of
1861, power is given to limit in certain cases for the year commencing from the
31st day of July 1861, the amount of assessment to the Duties
chargeable under Act XXXII of 1860 (for
imposing Duties on Profits arising from Property, Professions, Trades, and
Offices) and Act XXXIX of 1860 (to
amend Act XXXII of 1860); and whereas it is expedient to give
similar powers in respect of the said assessment for the whole or any of the remaining
three years during which the said Acts XXXII and XXXIX of 1860 are to continue
in force, to raise the limit of exemption contained in Section CXVII of the
said Act XXXII of 1860, and otherwise to modify the said Acts XXXII and XXXIX
of 1860; It is enacted as follows:- It
shall be lawful for the Governor-General of India in Council, by an order to be
published in the Government Gazette, to direct that within the Territories or
any part of the Territories subject to the local Government of any Presidency
or place, the general or special notices required by Sections XXXVII and
XXXVIII of the said Act XXXII of 1860 shall not be issued for the year
commencing from the 31st day of July 1862 in respect to the
Duties contained in Schedules 1 and 2 of the said Act, and that in such
Territories or part of such. Territories the Returns of profits or income chargeable
with Duties under the said Schedules, as prescribed by Section XXXIX of the
said Act, for the year commencing as above,
shall not be required; but that in the place of such notices a general notice
shall he issued in such Territories or part of such Territories to the effect
that, except as hereinafter provided, the assessment of the Duties contained in
the said Schedules for the year commencing as above upon the several persons
liable thereto, either on their own behalf or on behalf of any other person,
shall be at the same rate and on the same amount at and on which such persons
were or shall be assessed for the year ending on the 31st day
of July 1862. The
general notice to be issued under the last preceding Section shall be in the
form appended to this Act or to the like effect, and shall fix a period of two
months after which the assessmerits under this Act shall be made. Such notice
shall be published in the Official Gazette of the Presidency or place within
which it is issued, and in such other manner as the local Government shall
direct, and copies of such notice shall be affixed at the several places within
such Territories or part of such Territories as are mentioned in Section XXXVII
of the said Act XXXII of 1860. After
the expiration of the period specified in such notice, the Officers within such
Territories or part of such Territories whose
duty it is to make assessments under the said Acts XXXII and XXXIX of 1860,
shall proceed, except as hereinafter provided, without requiring the Returns
prescribed by Section XXXIX of the said Act XXXII of 1880 for the year
commencing from the 31st day of July 1862 in respect to the
Duties contained in Schedules 1 and 2 of the said Act, to assess the several
persons in their respective jurisdictions liable to the said Duties, either on
their own behalf or on behalf of any other person, for the year commencing as
above, at the same rate and on the same amount at and on which such persons
were or shall be assessed to the said Duties for the year ending on the date
above-mentioned, and shall proceed to collect and recover the amount of such
assessments for the year in which the same are payable under the provisions
contained in the said Act XXXII of 1860 which are hereby declared applicable to
the assessments so made. The
assessment ordered to be the assessment for the year commencing from the 31st day
of July 1862, under the last preceding Section, shall, in the case of every
person as aforesaid, who shall not claim in any such year to be assessed for
such year under Act XXXII of 1860 as hereinafter provided, be the assessment on
every such person under Schedules 1 and 2 of the said Act XXXII of 1860 for the
year commencing as above, and
the Duties imposed by the said Acts XXXII and XXXIX of 1860 under such
Schedules shall be payable on such assessment in the same manner as if it had
been made on a fresh Return made under Section XXXIX of the said Act XXXII of
1860; and all the provisions of the said Act XXXII of 1860 for the collection
and enforcement of payment of Duties assessed and payable under the said Act,
shall be applicable to the collection and enforcement of payment of the Duties
under the assessments herein provided for. If any
person within such Territories or part of such Territories chargeable with the
Duties contained in Schedules 1 and 2 of the said Act XXXII of 1860 or either
of them, for the year commencing from the 31st day of July
1862, shall object to the assessment provided by this Act, and shall claim to
be assessed under the said Act XXXII of 1860, he shall apply to the
Commissioners, Collector, or Assessor within whose jurisdiction he resides, for
forms of Re-turns of profits of income chargeable under the said Schedules of
either of them, and such person shall, within the period mentioned in such
general notice, deliver the Return for the year commencing as above, filled up
in the manner and containing the declaration prescribed by the said Act XXXII
of 1860, at the Office of such Assessor, Commissioners, or Collector, and claim
to be assessed thereon in the same manner as if this Act had not passed. No
such claim to be assessed under the said Act XXXII of 1860 shall be received
unless made within the period aforesaid. When
any claim shall be made under the provisions of the last preceding Section
within the time therein allowed, it shall he the duty of the Assessor,
Commissioners, Special Commissioner, or Collector, as the case may be, to whom such claim is made, to assess the
person making it on his profits of income chargeable under the said Schedules
for the year commencing from the 31st day of July 1862, in
accordance with the provisions of the said Act XXXII of 1860, and all the
provisions of the said Act shall be applicable to the Return and Declaration
made by such person and to the assessment made upon him. Nothing
in this Act shall be held to debar the Commissioners of any Presidency Town or
any Collector, from issuing or causing the issue of a special notice according
to the form and in the manner provided by Section XXXVIII of the said Act XXXII
of 1860, to any person residing within the jurisdiction of such Commissioners
or Collector whom they or he shall consider liable to the Duties chargeable
under the said Schedules 1 and 2, or
either of them, for the year commencing from the 31st day of July 1862,
but to whom a special notice requiring such person to make a Return of
his profits or income under the said Schedules for the year ending on the 31st day
of July 1861 shall not have been issued within such jurisdiction; or to any
person to whom such special notice shall have been issued but who shall not
have been assessed to the said Duties for the said year by reason of the amount
of his profits or income not rendering him liable to the said Duties or for any
other cause; or to any person who, such Commissioners or Collector shall have
reason to believe, made a fraudulent or obviously inadequate Return of his
profits or income under the said Schedules or either of them for the said year,
or for the year ending on the 31st day of July 1862, and who
shall not have been surcharged upon such Return; or to any person who shall
have been assessed to the Duties under the said Schedules or either of them on
a Return of profits or income calculated upon any period less than a whole
year. Provided that no notice shall be issued under this Section after the
expiration of three months from the date of the general notice mentioned in
Section I of this Act. When a special notice shall he issued to any
person under the provisions of the last preceding Section, all the provisions
of the said Act XXXII of 1860 as to special notices shall apply thereto and to
any Return and Declaration made by such person and to the assessment of such
person. When
any transfer of any immoveable property, which shall have been or shall be
assessed to the Duties contained in the said Schedule 1 of the said Act XXXII
of 1860 for the year ending upon the 31st day of July 1862,
shall have taken place subsequently to the date at which such assessment shall
have been or shall be made, the person in the enjoyment of the profits or
income arising from such property, at the time that the assessment of Duties
thereupon for the year commencing from the 31st day of July
1862 is made, shall be liable to be assessed on the profits of such property
under the rules contained in the said Act XXXII of 1860, in the same manner as
if this Act had not passed. This
Act shall not apply to the Duties contained in Schedules 3 and 4 of the said
Act XXXII of 1860, or to the assessment, collection, and recovery of such
Duties. The
Governor-General of India in Council may extend the provisions of this Act to
the year commencing from the 31st day
of July 1863, or the year commencing from the 31st day of July
1864, or to both of those years, and on such extension the several provisions
of this Act shall mutatis
mutandis apply to such year or years in the same manner as they
apply to the year commencing from the 31st day of July 1862. If any
person shall be desirous of compounding for the Duties mentioned in Schedules 1
and 2 or either of the said Schedules of the said Act XXXII of 1860 for the
entire period of three years from the 31st day of July 1862,
and shall be willing to pay the whole amount of the Duties payable under the
said Schedule or Schedules for such three years at one time, he may make an
application to that effect, and it shall he lawful for the Commissioners of any
Presidency Town, or any Collector beyond the limits of any such Town, with the
sanction of the Commissioner of Land Revenue or other Revenue Authority to whom
such Collector is immediately
subordinate, to assess such person under the said Schedule or Schedules (as the
case may be) for each of the three years aforesaid at the rate and amount
assessed on him under the said Schedule or Schedules (as the case may be) for
the year ending on the 31st day of July 1861, or if such person
shall have been assessed on a fresh Return made for the year commencing from
the 31st day of July 1861, then at the rate and on the amount
assessed on him in the said Schedule or Schedules for such year without any
such addition as is provided in Section LXIX or LXX of the said Act XXXII of
1860, and the payment by such person of the aggregate amount chargeable on him
for the said three years on such assessment under the said Schedule or
Schedules shall be received and taken by the said Commissioners or Collector in
full satisfaction and discharge of the liability of such person to assessment
under the said Schedule or Schedules during the said three years, and shall
have the effect of a final settlement by such person with the Government of
India in respect of all claims whatsoever in respect of such assessment.
Provided that such payment be made on or before a date to be fixed by such
Commissioners or Collector, and provided also that all the provisions of
Section LXXV of the said Act relating to fraud shall apply to a composition
under this Section. From
and after the 31st day
of July 1862, Sections CXVI, CXVII, CXVIII, and CXIX of the said Act XXXII of
1860 shall cease to have effect, except in respect of any Duty chargeable upon
any person under the said Acts XXXII and XXXIX of 1860 for either of the years
commencing from the 31st July 1860, and the 31st July
1861, or for both of such years, or in respect of any assessment made under the
said Acts upon any person for either or both of the said years. From
the 31st July 1862, with the exception contained in the last
preceding Section, the two following Sections shall stand in the place of the said Sections CXVI, CXVII,
CXVIII, and OXIX of the said Act XXXII of 1860, and shall be read and construed
as if they formed part of the said Act, namely:- (1)
Exemption of persons
whoso annual profits or income do not amount to 500 Rupees.No person shall be
chargeable to any Duty under the said Acts XXXII and XXXIX of 1860, whose
annual profits or income, from whatever source derived, estimated as in the
said Act XXXII of 1860, do not amount to 500 Rupees. (2)
Procedure in the case of
persons claiming exemption under preceding Section.Every person assessed under
the said Acts XXXII and XXXIX of 1860, for the year commencing from the 1st August
1862 on an income or profits amounting to 500 Rupees, who shall claim to be
exempted from payment of Duty on the ground that his income and profits do not
amount to 500 Rupees, shall, within the time limited by the said Act XXXII of
1860 for delivering in the Returns and Declarations required by the said Act or
within such further time as the Collector or Commissioners respectively shall,
for special cause assigned, allow, deliver or cause to be delivered to the
Assessor of the place where such claimant shall reside, a notice of his claim
to such exemption, together with a declaration signed signed by such claimant
and in such form as shall be prescribed as aforesaid, declaring and setting
forth therein all the particular sources from whence the income of such
claimant shall arise, and the particular amount arising from each source, and
also every sum of annual interest or other annual payment reserved or charged
thereon, whereby the income shall or may be diminished, and also every sum
which such claimant may have charged, or may be entitled to charge against any
other person, on account of the Duties made payable by this Act, or which he
may have deducted or may be entitled to deduct under the authority of this Act,
from any payment to which he may be liable. Sections
CXCI, CXCII, CXCIII, and OXCIV of the said Act XXXII of 1860, which provide
that separate accounts shall be
kept of the one per cent. Duty under Section III of the said Act, and that the
amount, thereof shall be appropriated in the manner therein directed, are
hereby repealed. Proviso.Provided
that a sum being not less than 20 per cent, of the gross sum collected on
account of the Duties, of 3 and 1 per cent, prescribed; by Sections I and III
or the said Act shall be appropriated to each Presidency, lieutenant-Governorship,
and Province under a Chief Commissioner, in the proportion which shall be
determined by the Governor-General in Council, having regard to the proportion
in which every such Presidency or Lieutenant-Governorship or Province under a
Chief Commissioner shall contribute to the whole amount of the Duty raised
under the said Act XXXII of 1860, and shall be expended by the local
Governments and Chief Commissioners thereof in Roads, Canals, and other
reproductive public works which have been duly sanctioned in the various
Districts under them, as they may think fit, having regard to the respective
contribution of such Districts. It
shall be lawful for the Governor-General of India in Council, in the exercise
of the powers specified in Section CCXLVI of the said Act XXXII of 1860, from
time to time to prescribe particular forms of Returns of profits and income for
any part or parte of the British Territories in India. The forms so prescribed shall be published at least three
times in the Government Gazette of such part or parts of such Territories, and
when so published, and until they shall be altered, varied, or annulled by any
subsequent order of the Governor-General of India in Council, such forms shall
be observed by all persons in such part or parts of such Territories who, by
the said Act, are required to do the matters referred to in such forms, and all
Notices given and Returns or Declarations made, and all oaths and affirmations
taken or made, and all proceedings had according to such forms respectively by
such persons shall, if otherwise valid, be deemed valid and effectual. NOTICE. Income Tax Act, Schedules 1
and 2. Under
the orders of the Governor-General of India in Council, Notice is hereby given
that, except in the case of any person or persons to whom a special notice is
issued, the assessment for the Income Tax for the year commencing from the 31st July
1862, under Schedules 1 and 2, Act XXXII of 1860 (Income Tax Act), will be the
same as for the year ending on the said 31st day of July 1862;
provided that if any person object to such assessment, he may apply to the
Commissioners, Collector of his District, or to the Assessor of his Division,
for forms of Returns of profits or income under the said Schedules, and send in
his Return thereof within two months from the 31st July in that
year, and he will then be assessed on such Return under the said Act XXXII of
1860.
Criminal Procedure (Supreme Courts) Act, 1862 [Repealed]
[Act 16 of 1862]
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