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(5) The powers given by this section may be delegated to and exercised by such officers as the Governor General in Council or the Local Government, as the case may be, appoints in this behalf. 48. Where a person is in respect of any period liable to the tax under

this Act, he shall not in respect of that period Saving in favour of pfayers of

be assessed to the pándhari tax levied in the pándhari and capitation-taxes.

Central Provinces under Act XIV. of 1867, or to the capitation-tax, or the land rate in lieu thereof, levied in British Burma under the Burma Land and Revenue Act, 1876.

49. Every person deducting, retaining or paying any tax in pur

suance of this Act or of any arrangement Indemnity.

under section 9, sub-section (2), in respect of income belonging to another person, is hereby indemnified for the deduction, retention or payment thereof.

50. All powers conferred by, or conferPowers exercisable from time to time.

able under, this Act may be exercised from time to time as occasion requires.

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So much as has not Act No. II. of 1878. The Northern India License Act, 1878

been repealed. Act No. VI. of 1880 The Indian License Acts Amendment Act, 1880 ....... The whole.

Acts of the Governor of Fort St. GEORGE IN Council. (Omitted.)

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ActS OF THE LIEUTENANT-GOVERNOR OF BENGAL IN COUNCIL. (Omitted.)

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PART I.

SALARIES AND PENSIONS. 1. Any salary, annuity, pension or gratuity paid? in British India to or on behalf of any person residing in British India or serving on board a ship (a) If the income amounts to plying to or from British Indian ports, whether on

Rs. 2,000 per annum, or Rs. 166-10-8 account of himself or another person.

per mensem, or upwards-five pies 2. Any salary, annuity, pension or gratuity paid

in the rupee by the Government, or by a local authority estab (6) If the income is less than lished in the exercise of the powers of the Governor Rs. 2,000 per annum, or Rs. 166-10-8 General in Council in that behalf, to or on behalf of per mensem-four pies in the rupee. a British subject within the dominions of a Prince or State in India in alliance with Her Majesty.

Profits of a company

PART II.
PROFITS OF COMPANIES.

Five pies in the rupee on the whole of the nett profits made in British India by the company during the year ending on the day on which the company's accounts have been last made up, or, if the company's accounts have not been made up within the year ending on the thirty-first day of March in the year immediately preceding that for which the assessment is to be made, then on the whole of the nett profits so made during the year ending

the said thirty-first day of March.

on

PART III.
INTEREST ON SECURITIES.

1. Five pies in the rupee on such Interest becoming due on or after the first day interest, unless the owner of the of April, 1886, and payable in British India, on

security produces a certificate (a) promissory notes, debentures, stock or other signed by the Collector that his securities of the Government of India, (including annual income from all sources is ., securities of the Government of India whereon less than Rupees1000, in which di interest is pavable out of British India by draft on case no deduction shall be made any place in British India), or

from the interest, or unless he libi bonds or debentures charged by the Imperial produces a like certificate that his Parliament on the revenues of India, or

income from all sources is less (c) debentures or other securities for money issued than Rs. 2,000, in which case the by or on behalf of a local authority or company. rate shall be four pies in the

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FIRST COLUMN.

SECOND COLUMN.

Source of Income.

Rate of Tax.

PART IV.

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OTHER SOURCES OF INCOME.
(a) If the annual income is assessed at-

not less than Rs. *ng but less than Rs. Also the tax shall be Rs. 10 Any source of income

1,400 not included in Part I.,

1,000
1,250

20 Part II. or Part III. of

1,250
1,500

28 this schedule.

1,500

1,750 1,750 2.000

42 (6) if the annual income is assessed at Rs. 2,000 or upwards,-five pies in the rupee on the income.

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The
day of

188 .
The petition of A. B. of
SHEWETH as follows-

1.- Under Act No. II. of 1886 your petitioner has been assessed in the sum of

rupees for the year commencing the first day of April 188

2.—Your petitioner's income and profits accruing and arising from [here specify petitioner's trade or other source or sources of income or profils, and the place or places at which such income or profits accrues or arise] for the year ending the

day of

last rupees

[as will appear from the documents of which a list is presented herewith.*]

3.-Such income and profits actually accrued and arose during a period of months and

days [here state the exact number of months and days in which the income and profits accrued and arose].

4.—During the said year your petitioner had no other income or profits.
Your petitioner therefore prays that he may be assessed accordingly [or that he

may

be declared not to be chargeable under the said Act].

(Signed) A. B. Form of Verification. I, A. B., the petitioner named in the above petition, do deciare that what is stated therein is true to the best of my information and belief.

(Signed) A. B. * These words are to be inserted if the petitioner relies on documents. The list, if the petitioner so wishes, may be presented in a sealed envelope.

Foch Ipil. Act XIV., 1882.

Act No. III. of 1886. (N. India.

Act No. IV. of 1886.
RECEIVED THE ASSENT OF THE GOVERNOR GENERAL ON THE

29TH JANUARY, 1886.
An Act to amend section 265 of the Indian Contract Act, 1872.
WHEREAS it is expedient to amend section 265 of the Indian Contract
Act, 1872; It is hereby enacted as follows:-
New section substituted for

1. For section 265 of the said Act the
section 265, Indian Contract Act. following shall be substituted, namely :-
“265. Where a partner is entitled to claim a dissolution of partnership,

or where a partnership has terminated, the Winding up by Court on dis

Court solution or after termination.

may, in the absence of any contract to

the contrary, wind up the business of the partnership, provide for the payment of its debts and distribute the surplus according to the shares of the partners respectively.” '2. In section 243 of the Code of Civil Procedure the words and figures ,

"” to the end of the footion are horoby repealed.

x/91024

) Repeal of part of section 213, from and including the word “applications”

Act No. V. of 1886. (N. W. Provinces.)

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Act No. VI. of 1886.
RECEIVED THE ASSENT OF THE Governor-GENERAL ON THE

8TH MARCH, 1886.
THE BIRTHS, DEATHS, AND MARRIAGES

REGISTRATION ACT, 1886.

CONTENTS.

CHAPTER I.

CHAPTER II.

GENERAL REGISTRY OFFICES OF BIRTHS, PRELIMINARY.

DEATHS, AND MARRIAGES.

Sections.
Sections,

6. Establishment of general registry

offices and appointment of Regis. 1. Short title and commencement.

trars General.

7. Indexes to be kept at general registry 2. Local extent.

office. 3. Definitions,

8. Indexes to be open to inspection.

9. Copies of entries to be admissible in 4. Saving of local laws.

evidence. 5. Powers exerciseable from time to 10. Superintendence of Registrars by time.

Registrar General. Act IV.-This Act is declared in force in the A kalkot State. G. G. 1886, p. 811. It is also extended to the Hyderabad Assigned Districts, and to the Cantonments of Deesa and Secunder. abad. Ib. 1888, pp. 1009, 1010.

D.-Penalty for False Information. Sections. 27. Penalty for wilfully giving false in

formation.

E.-Correction of Errors. 28. Correction of entry in register of

births or deaths.

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CHAPTER IV. AMENDMENT OF MARRIAGE Acts. 29. Addition of new section after section

13, Act III. of 1872. 30. Amendment of the Indian Christian

Marriage Act, 1872. 31. Addition of new section after sections

8 of the Parsi Marriage and Divorce Act, 1865.

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CHAPTER III. REGISTRATION OF BIRTAS AND DEATHS.

A.-Application of this Chapter. Sections. 11. Persons whose births and deaths are

registrable. B.-Registration Establishment. 12. Power for Local Government to ap

point Registrars for its territories. 13. Power for Governor General in Coun

cil to appoint Registrars for Native

States. 14. Registrar to be deemed a public

servant. 15. Power to remove Registrars. 16. Office and attendance of Registrar. 17. Absence of Registrar or vacancy in

his office.
18. Register books to be supplied and

preservation of records to be pro-
vided for.

C.-Mode of Registration.
19. Duty of Registrar to register births

and deaths of which notice is given, 20. Persons authorized to give notice of

birth. 21. Persons authorized to give potice of

death. 22. Entry of birth or death to be signed

by person giving notice. 23. Grant of certificate of registration of

birth or death. 24. Duty of Registrars as to sending cer

tified copies of entries in register

books to Registrar General. 25. Searches and copies of entries in

register books. 26. Exceptional provision for registration

of certain birtbs and deaths.

CHAPTER V.
SPECIAL PROVISIONS AS TO CERTAIM EXISTING

REGISTERS.
32. Permission to persons having custody

of certain records to send them within one year to Registrar Gene

ral. 33. Appointment of Commissioners to

examine registers. 34. Duties of Commissioners. 35. Searcbes of lists prepared by Com

missioners and grant of certified copies of entries.

CHAPTER V1.

RULES. 36. Power for Governor General iu Coup

cil to make rules. 37. Procedure for making and publication

of rules.

An Act to provide for the voluntary Registration of certain Births and Deaths, for the establishment of General Registry Offices for keeping Registers of certain Births, Deaths and Marriages, and for

certain other purposes. Whereas it is expedient to provide for the voluntary registration of births and deaths among certain classes of persons, for the more effectual registration of those births and deaths and of the marriages registered under

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