Sobhagmal Nemichand v. Commissioner of Income-tax

In this case the Commissioner of Income-tax propounds for our decision the question : "Whether the Income-tax Officer correctly held that the assessee being a resident of British India, the Indian Income-tax Act, XI of 1922, applied to him having regard to section 1 (2)". The point taken by the assessee is that he is a member of one of the Scheduled Districts referred to in the Scheduled Districts Act XIV of 1874, and he contends that the Income-tax Act does not apply to him because no notification that it should apply to him has been issued by the Local Government under section 3. But it is quite clear from the terms of the Income-tax Act that it does apply to the whole of British India. That includes the Scheduled Districts, and it is, I think, clear that no notification under the Scheduled Districts Act was re-quired. The point is really covered by the decision of the Full Bench of the Madras High Court in Kriahnachandra v. President, Agency District Board ILR 52 Mad. 1 and we follow that decision. The answer, therefore, must be in the affirmative. The assessee to pay costs on the original side scale.