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10. If any loss or damage is sustained by the owner or occupier of the

lands lying over any such rnines, the working And also for injury arising from any airway or other work.

whereof has been so prevented or restricted

as aforesaid (and not being the owner, lessee or occupier of those mines), by reason of the making of any such airway or other works as aforesaid, which or any like work it would not have been necessary to make but for the working of the mines having been so prevented or restricted as aforesaid, the Local Government shall рау

full pensation to that owner or occupier of the surface lands for the loss or damage so sustained by him. 11. For better ascertaining whether any mines lying under land ac

quired in accordance with the provisions of this Power to officer of Local

Act are being worked, or have been worked, or Government to enter and inspect the working of mines.

are likely to be worked so as to damage the land

or the works thereon, an officer appointed for this purpose by the Local Government may, after giving twenty-four hours notice in writing, enter into and return from any such mines or the works connected therewith ; and for that purpose the officer so appointed may make use of any apparatus or machinery belonging to the owner, lessee or occupier of the inines, and use all necessary means for discovering the distance from any part of the land acquired to the parts of the mines which have been, are being, or are about to be worked. 12. If any owner, lessee or occupier of any such mines or works refuses

to allow any officer appointed by the Local Penalty for refusal to allow inspection.

Government for that purpose to enter into and

inspect any such mines or works in manner aforesaid, he shall be punished with fine which may extend to two hundred rupees. 13. If it appears

that any such mines have been worked contrary to the If mines workeil contrary to provisions of this Act, the Local Government provisions of this Act, local Government may require means

may, if it thinks fit, give notice to the owner, to be adopted for safety of land

lessee or occupier thereof to construct such acquired.

works and to adopt such means as may be necessary or proper for making safe the land acquired, and the works thereon, and preventing injury thereto; and if, after such notice, any such owner, lessee or occupier does not forthwith proceed to construct the works necessary for making safe the land acquired and the works thereon, the Local Government may itself construct the works and recover the expense thereof from the owner, lessee or occupier. 14. When a statement under section 3 has been made regarding any

land, and the land has been acquired by the Construction of Act when land

Government, and has been transferred to or acquired has been transferred to a local authority or Company.

has been vested by operation of law in a local authority or Company, then sections 4 to 13,

both inclusive, shall be read as if for the words “the Local Government," wherever they occur in those sections, the words “the local authority or Company, as the case may be, which has acquired the landwere substituted. 15. (1) This Act shall apply to any land for the acquisition whereof

proceedings under the Land Acquisition Act, Pending cases.

1870, are pending at the time when this Act comes into force, unless before that time the Collector has made, in respect of the land, an award under section 14 or a reference to the Court under section 15 of that Act, or has taken possession of the land under section 17 of the same.

(2) When the Collector has before the said time made an award or reference in respect of any such land or taken possession thereof as aforesaid, and all the persons interested in the land, or entitled under the Land Acquisition Act, 1870, to act for persons so interested, who have attended or may attend in the course of the proceedings under sections 11 to 15, both inclusive, of the Land Acquisition Act, 1870, consent in writing to the application of this Act to the land, the Collector may by an order in writing direct that it shall apply, and thereupon it shall be deemed to have applied from the commencement of the proceedings; and the Collector shall be deemed, as the case may be, to have inserted in his award or reference, or to have published in the prescribed manner, when he took possession, the statement mentioned in section 3 of this Act.

Definition of local authority and Company.

16. In this Act(a) “local authority” means any municipal committee, district

board, body of port commissioners or other authority legally entitled to, or entrusted by the Government with, the control

or management of any municipal or local fund; and (b) “Company” means a Company registered under any of the

enactments relating to Companies from time to time in force in British India, or formed in pursuance of an Act of Parlia

ment or by Royal Charter or Letters Patent. 17. This Act shall, for the purposes of all enactments for the time This Act to be read with Land being in force, be read with and taken as part Acquisition Act, 1870.

of the Land Acquisition Act, 1870.

Act No. XIX. of 1885. (Repealed by

Act XIII. of 1885.)

Act No. XX. of 1885. (Bengal.)

Act No. XXI. of 1885. (Madras.)

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PUBLISHED BY THE GOVERNOR OF BOMBAY ON THE 30TH JANUARY, 1885.
An Act to legalize the payment by the Trustees of the Port of Bombay of

certain arrears of interest due to the Government.
WHEREAS certain deficits of interest which accrued due in the years
1873 to 1877, both inclusive, aggregating Rs. 2,36,013-11-9, were paid, on
the 25th day of January 1884, by the Trustees of the Port of Bombay to the
Secretary of State for India in Council out of the surplus revenue to the
credit of the General Account of the Trust for the year 1882-83, and the
said amount was held in hand by the said Trustees, pending settlement and
payment of the amount due as aforesaid in lieu of being applied as directed
in Section 51 of the Bombay Port Trust Act, 1879;

and whereas it is expedient to legalize the payment so made by the Trustees;

It is hereby enacted that, potwithstanding anything contained in the Bombay Port Trust Act, 1879, the said sum of Rs. 2,36,013-11-9 shall be deemed to have been lawfully paid by the said Trustees to the said Secretary of State.

Bombay Acts Nos. II. and III. of 1885.

(Repealed by Bo. Act III. of 1888.)

Bombay Act No. IV. of 1885. PUBLISHED BY THE GOVERNOR OF BOMBAY ON THE 20TH OCTOBER, 1885. An Act to umend the Bombay Local Boards Act, 1884, and the Bombay 1,632.4 Sch. Po

Dentrict unicipat Act Amendmont Act, 1884. WHEREAS it is expedient to amend the Bombay Local Boards Act, 1884, in manner hereinafter appearing ; It is enacted as follows:

1. For clause (c) of section 11 of the Amendment of clause (c) section 11 of Bombay Act 1. of 1884.

said Act the following shall be substituted,

namely : « (c) who has been sentenced by a criminal court to imprisonment or whipping for an offence punishable with imprisonment for a term exceeding six months, or to transportation, such sentence not having been subsequently reversed or quashed and whose disqualification on account of such sentence has not been removed by an order which the Governor in Council is hereby empowered to make, if he shall think fit, in this behalf."

2 Repeal of paragraph 1 of 2. The first paragraplı of section 42 ofl xū1/95.12

sil section 42. the said Act is repealed.

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3. In paragraph two of section 50 of the said Act the words " or of a

letter of credit” shall be inserted after the Amendment of section 50.

word “cheque.”

4. La clause (b) of section 57 of the {xv1/959241 Amendment of section 57,

said Act the words " for which” shall be Mahipat clause (6).

Amitted.
And wbereas it is also expedient to amend the Bombay District
Municipal Act Amendment Act, 1884, in manner hereinafter appearing ; It
is further enacted as follows:

25. For elause fet of seetion 16 of the 16,

said Bombay District Municipal Act Amendclause (c) of Bombay Act II. of 1884.

ment Act, 1884, the following shall be sub

stituted (namely): "(c) who has been sentenced by a criminal court to imprisonment or whipping for an offence punishable with imprisonment for a term exceeding six months, or to transportation, such sentence not having been subsequently reversed or quashed and whose disqualification on account of such sentence has not been removed by an order which the Governor in Council is hereby empowered to make, if he shall think fit, in this behalf."

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Act No. I. of 1886. (Lahore.)

Act No. II. of 1886.

RECEIVED THE ASSENT OF THE GOVERNOR GENERAL ON THE

29TH JANUARY, 1886.

CONTENTS

CHAPTER I.

CHAPTER III.

PRELIMINARY.

ASSESSMENT AND COLLECTION,
Sections.

A.Salaries and Pensions.
1. Extent and commencement,

Sections. 2. Repeal.

7. Mode of payment in case of Goverti. 3. Definitions.

ment officials and pensiuners.

8. Mode of payment in case of servants CHAPTER II.

and pensioners of local authorities.

9. Mode of payment in case of servants LIABILITY TO Tax.

and pensioners of companies and 4. Incomes liable to the tax,

private employers. 5. Exceptions.

10. Annual roturn by principal officer of 6. Power to make exemptions.

company or agsociation. Act II.-With certain modifications this Act is extended to the Cantonments of Baroda and Deesa. G. G. 1887, pp. 93, 94.

CHAPTER VI,

B.-Profits of Companies. Sections.

11. Annual statement of nett profits. 12. Power to require officers of com

panies to produce accounts.

C.-Interest on Securities. 13. Mode of payment of tax on interest

on securities.
D. - Other sources of Income.

Ordinary Mode of Assessment and Collection. 14. Collector to determine persons charge

able. 15. Mode of making assessment. 16. List of incomes under two thousand

rupees. 17. Notices to persons with incomes of

two thousand rupees and upwards. 18. Power to modify ordinary procedure

in special cases. 19. Time and place of payment. Trustees, Agents, Managers and Incapacitated

Persons. 20. Trustees, guardians and committees of incapacitated persons

to be charged. 21. Non-reeidents to be charged in names

of their agents. 22. Receivers, managers, Courts of Wards,

Administrators General and Official

Trustees. 23. Power to retain duties charged on

trustees, &c.

Occupying Owners. 24. Provision for tax on occupying owners.

SUPPLEMENTAL PROVISIONS.

Composition.
Sections.
31. Agreements for composition.

Receipts.
32. Receipts and their contents.

Amendment of Assessment.
33. Amendment of assessment.

Penalties. 34. Failure to make payments or deliver

returns or statements. 35. False statement in declaration. 36. Prosecution to be at instance of Col.

lector 37. Sections 193 and 228 of Penal Code

to apply to proceedings.

Power to make Rules. 38. Power to make rules.

Miscellaneous. 39. Bar of suits in Civil Court. 40. Exercise of powers of Collector and

Commissioner. 41. Obligation to furnish information reg.

pecting lodgers and employés. 42. Trustees and agents to furnish infor.

mation as to beneficiaries and prin

cipals. 43. Trustees, &c., to furnish information

as to income. 44. Obligation to furnish other informa.

tion. 45. Sections 176 and 177 of Penal Code

to apply to requisitions for informa

tion. 46. Service of notices. 47. Power to declare principal place of

business or residence. 48. Saving in favour of payers of pandhari

and capitation taxes. 49. Indemnity. 50. Powers exerciseable from time to

time.

CHAPTER IV.

REVISION OF ASSESSMENT. 25. Petition to Collector against assess

ment under Part IV. 26. Hearing of petition. 27. Petition to Commissioner for revision. 28. Power to summon witnesses, &c.

CHAPTER V.

RECOVERY OF ARREARS OF TAX. 29. Tax when payable. 30. Mode and time of recovery.

THE FIRST SCHEDULE. – Enactments re

pealed. THE SECOND SCHEDULE.-Sources of In.

come and Rates of Tax. THE THIRD SCHEDULE.- Form of Petition

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