Rules-65 & 66 Read with Rule 85
Rent receipt is not being formally proved of S.A. Khatian being a collusive one, whether the plaintiff can claim their title to the disputed land?
There are “Government Estates” the settlement of which was governed by Rules 65 read with Rule 85 the Estates Manual, 1932. Some formalities were required to be, observed in granting settlement of either “Government Estates’ or “Town Khas Mahal Lands” mere payment of rent to khas mahal department may be a collateral evidence of title. but a collateral evidence does not assume the character of direct evidence of title.
In the absence of any record of settlement by way of observing any formalities provided in the different Rules of the Manual. 1932 the plaintiffs cannot be given a declaration of title over the suit land merely on production of collateral evidence.
Govt. of Bangladesh & Ors. Vs. Shahani & Ors. 3BLT (AD)-68
Bengal Regulation-II of 1937 Regulation-2 read with Income Tax Ordinance, 1984 Paragraph-27 of Part-A of the Sixth Schedule
In the instant case there is no dispute that the petitioner ‘is an indigenous hillman and his business ‘activities in supplying the rice under contracts to the Government is an economic activity. But for supply of rice outside the aforesaid hill districts under the contract, the petitioner is not entitled to exemption of payment of income tax as the income derived by the petitioner is from the economic activity carried on outside the hill districts.
Sampriti Chakma Vs. Commissioner of Customs & Ors 8 BLT (AD)-202.