"تقرير عن إدارة رئاسة بومباي لسنة ١٨٨٨-١٨٨٩." [و‎‎١‎١‎٣] (٤٥٦/٢٣٢)

1888-89.3
INCOME-TAX—LOCAL FUNDS.
161
The instruments impounded or presented under Sections 33, 35 and 38 of the Indian
Stamp Act were 670, 253 and 86 respectively. The penalties levied amounted to Its. 4,217.
prosecutions were undertaken in 91 cases, and convictions obtained in 66. The amount of
fines imposed was Its. 307.
Chap. V.
FINANCIAL
REVIEW-
Administration.
Income-Tax.
The following table shows the financial results of the Income Tax in 1888-89 as com- income-tax.
pared with the previous year :
Original demand.
Hinal demand
(including penalties).
Collections (including
penalties.)
Incidence on tax-payers.
Expenditure.
1887-88.
1888-89.
1887-88.
1888-89.
1887-88.
1888-89.
1887-88.
1888-89.
1887-88.
1888-89.
Es.
Rs.
Rs.
Rs.
Rs.
Rs.
Rs. per head
Rs. per head
Rs.
Rs.
Northern Division
4,28,966
4,38,781
3,89,115
4,02,762
3,92,425
3,99,271
24 1 4
25 3 9
4,395
2,300
Central Division
8,72,188
3,70,354
3,40,891
3,46,175
3,37,322
3,40,283
23 11 6
25 2 1
6,291
3,641
Southern Division
2,16,64e
2,02,471
2,05,565
1,95,129
2,04,193
1,94,400
20 13 1
20 11 7
1,177
60
Sind
2,70,2/2
2,61,328
2,49,787
2,51,492
2,52.518
2,51,392
22 3 8
22 1 8
1,411
1,420
Aden
32,953
39,445
29,375
35,706
29,375
30,870
43 2 1
51 5 7
861
875
Bombay City ... ... • •
18,80,214
19,19,317
16,60,277
17,96,088
16,10,753
16,81,277
72 11 7
74 9 9
41,360
41,178
Presidency generally (col-
lections made by the
Head Account Office on
account of (i) official sala-
ries, pensions, &c., and (ii)
interest on securities
...
...
4,71,218
4,82,587
Total ...
32,01,188
32,31,696
28,75,010
30,27,352
.
32,97,804
33,80,080
55,495
49,474
The increases of Its. 1,52,342 in the final demand and of Its. 82,276 in the amount
collected, though not large, are satisfactory, in view of the fact that, with a system of facile
appeal against assessments income taxation has a natural tendency to annually decrease.
As in the previous year the City of Bombay contributed the larger share of the increase. There
were trifling decreases in the amounts collected in the Southern Division of the Presidency
and in Sind. In the former the decrease is attributed partly to the stoppage of large works
of railway construction in Belgaum, Dharwar and Kanara, and to the decline in the trade
of certain towns resulting from the opening of the Southern Maratha Railway. The decline
in Sind occurred principally in the Hyderabad and Shikarpur districts, where it was due in
part to a decline in trade, and in part to the reduction of over-assessments of the previous
year. The decline in expenditure was due to the abolition of special officers and establish
ments in the three divisions of the Presidency proper.
Local Funds.
The following table exhibits the receipts from Incorporated Local Funds in 1888-89 as Incorporated
compared with 1887-88 : Local Funds.
Funds.
Receipts in
1887-88.
Receipts in
1888-89.
Increase or
Decrease in
1888-89.
I.—The Local Band under Act I of 1884
Bs.
*45,48,480
Rs.
46,22,240
Rs.
+ 73,700
II.—Yiilage Officers’ Cess Fund (Sind)
2,50,910
2,83,740
+ 32,830
III.—Presidency Educational Fund ...
75,280
73,810
— 1,470
IV.—Steam Boiler Inspection Fund
10,850
22,480
+ 11,630
Y.—Government Central Book Depot Fund
1,68,370
1,55,010
—13,360
VI.—Sind Book Depot Fund
20,010
12,250
—7,760
Total ...
50,73,900
51,69,530
+ 95,630
The increase under Fund I was due partly to a grant by Government during the year
under report of Rs. 30,000 for the purposes of village sanitation, and partly to natural
increases in the receipts from land and tolls. The increase under I und II was due to the
extension in 1888-89 of Act IY of 1881 to the Ghorahari and Mirpur Sakro Talukas of the
Karachi District, and to the enhanced receipts resulting from the introduction, of the
survey settlement into several tdlukas of the Hyderabad District in 188/-88. The increase
under Fund IY was due to the larger number of boilers inspected under the new Act III
of 1887, to the enforced prepayment of inspection fees and to the enhancement of tne fees
taken from candidates for examination. The decrease under Fund V was chiefly due to the
closing of the depots at Ahmedabad, Nadiad and Sholapur. The decrease undei Fund A I
was mainly nominal, the receipts in 1887-88 having been increased by bringing on the
Government accounts the sum of Rs. 6,800, the balance of the Fund, which had previously
been lodged with the Branch Bank of Bombay at Karachi.
The following table shows the charges on Incorporated Local Funds in 1888-89 as
compared with 1887-88 :
^UnYiding charges of collection under the ass^^dheads, omitted from the figures used in the reports of the previous year.
B 692—41