"تقرير عن إدارة رئاسة بومباي لسنة ١٩١٠-١٩١١" [ظ‎‎٢‎٧‎٧] (١٥٠/١٣٨)

Chap. V.
financial
review.
Stamp vendors.
Impounded
documents, etc.
Prosecutions.
Estates duties.
Revenue and
charges.
Stamp vendors.
Impounded
documents, etc.
Prosecutions.
Estate duties.
General.
Receipts and
charges.
9 8
BOMBAY ADMINISTRATION REPORT.
proportionate increase, and the rise in both cases is attributable largely to the new amende,
o The Stamp and Court Fees Acts and to the passing o the Limitation Act of i 9 o 8 . ?, ts
share of Bombay City was Rs. 31 ,93,392- This is actually less by Rs. 8 , 5 r 8 than the
for 1909 -. 0 , but it is still more than Rs. 7 Jakhs above the figure for 1908 - 09 . The C
charges for the year i 9 io-n were Rs. 2 , 58,271 against Rs. 2 ^ 30,430 in the previous y ear
The increase is chiefly due to larger refunds of stamp duty^ The percentage of charge, ^
receipts was 4 t against 37 the P^ceding year. Recoveries under Judicial Stamp
amounted to Rs. 40 , 37 , 062 , an increase of nearly 5 lakhs on the previous year and of neat
ioi lakhs on the year 1908 - 09 . Sales of Impressed Stamps amounting to Rs. 12 , 63,,32 J
show an increase on the previous year, although sales in Bombay and Aden show a kT,
decrease owing to the reduction of duty on Marine Policies. The revenue from hundis rose
from Rs 3-62 lakhs to Rs. 5 Hkhs, a record figure to which Bombay contributes as much
Rs. 4 , 86 , 704 . Stamps on Foreign Bills and on Share Transfers also show a noticeable : -
as
2 . The number of licenses issued for the sale of stamps fell from 995 fo 9 ^ 8 . 4 ^
decrease is due to the diminution of profits caused by the abolition of discount on Postage and
India Revenue Stamps. There was a rise, however, in the total discount granted from
Rs. 74,692 to Rs. 86 , 874 .
3 . The total number of cases dealt with was 1 , 93 ^ an< ^ amount of duty and penalty
realized was Rs. 45 > 44 °> against 2,088 cases and a revenue of Rs. 3 I >7^7 I 9 0 9 _I 9 I o-
4 . There were 6 prosecutions against 17 in the year before. There _ were 4 convictions
and 1 acquittal, and the fines imposed amounted to Rs. 75 *
5 . There were 743 cases against 619 in the previous year, and out of the total
number 516 were in Bombay City. Inquiries in 328 cases led to the payment of deficient duty
amounting to Rs. 2 , 182 .
2 . —Sind.
1 . The gross receipts under both Acts amounted to Rs. 8 , 68 , 963 , showing an increase of
Rs. 75,000 on the previous year and of Rs. i ‘33 lakhs on the year 1908 - 09 . Receipts under
the Stamp Act amounting to Rs. 4-36 lakhs show an increase of Rs. 47 , 743 , which is largely
due to the enhancement of stamp duty and to the Transfer of Property Act being now in force
in Sind. Revenue under the Court Fees Act increased by Rs. 27,281 to a total of Rs. 4-33
lakhs. The total charges rose from Rs. 26,599 to Rs. 28 , 962 , the increase being due to larger
payments on account of refunds and discount. Recoveries under Judicial Stamps show a rise
of Rs. 27,281 which is attributed to increase in litigation arising out of losses sustained by
merchants in the sugar and cotton trades. On the other hand the increase in business generally
is reflected in a substantially increased sale of Impressed Stamps and Foreign Bill Stamps.
2 . The number of licenses issued to stamp vendors fell from 308 to 299 . The amount
of discount granted wasdRs. 15 , 996 , showing an increase of Rs. 894 .
3 . Ninety-two cases were dealt with under section 35 of the Stamp Act and 53 under
other sections, against 81 and 39 respectively in the previous year. The aggregate amount of
duties and penalties realized was Rs. 2,212 against Rs. 1,413 in 1909 - 1910 .
4 . There was only one prosecution, which resulted in acquittal, against 8 prosecutions
in the previous year.
5 . Out of 5 reported applications inquiries in 2 cases led to the recovery of Rs. 18 as
additional Court fee duty.
13. Income Tax.
For details see the Annual Report on Income Tax and tables under Income Tax printed in Part IV (5) of the
Statistics of British India.
> The final demand, including penalties and arrears, amounted in all to Rs. 5o,55,3 2 3
against Rs. 46 , 97,926 in the previous year. Collections, including realizations from the tax on
salaries and pensions, rose from Rs. 46 , 92,752 to Rs. 50 , 91 , 374 .
14. Forests.
The total income from forests for the financial year increased from Rs. 36 , 41,959
R s - 37>34> 2 9 2 an d the expenditure from Rs. 20 , 70,519 to Rs. 21 , 16 , 405 .
15 . Local Funds.
1 .—District Funds.
1 . Information regarding District Local Boards’ Funds will be found in Chapter IIT
2 The opening balance amounted to Rs. 28 , 81 , 077 . Receipts fell by Rs. 2g,5 0 9 t0
Ks. 68 , 52,913 and disbursements fell by Rs. 22,112 to Rs. 68,00 ioq. The closing balan
was Rs. 28 , 43 , 880 . > y