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‘BOMBAY – 1924-25. A Review of the Administration of the Presidency’ [&lrm;670r] (273/316)

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‘BOMBAY – 1924-25. A Review of the Administration of the Presidency’ [‎670r] (273/316)

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‘BOMBAY – 1924-25. A Review of the Administration of the Presidency’

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Ref: IOR/V/10/317/4

The record is made up of 1 item (156 folios). It was created in 1926. It was written in English. The original is part of the British Library: India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. Records and Private Papers Documents collected in a private capacity. .

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189
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formal
TAXES ON INCOME
companies and firms to avoid this tax. There were 11 private individuals
and 1 Hindu undivided family in the Bombay Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. whose
assessable incomes to super-tax amounted to more than 5 lakhs One lakh is equal to one hundred thousand rupees per year
and between them they paid nearly 324 lakhs One lakh is equal to one hundred thousand rupees in super-tax. The
number of companies paying super-tax on 5 lakhs One lakh is equal to one hundred thousand rupees and over was 53, the
amount of tax paid by them being 375 lakhs One lakh is equal to one hundred thousand rupees .
The Bombay Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. therefore raised in super-tax and income-
tax Rs. 3 crores, 974 lakhs One lakh is equal to one hundred thousand rupees , a decrease of 1 crore Equivalent to ten million, or one hundred lakhs. Used especially in connection with money (rupees). , 374 lakhs One lakh is equal to one hundred thousand rupees over the
previous year.
Good progress continues in educating the assessees especially in Bombay
City. Out of 78,772 returns of income called for for the whole Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. ,
71,437 returns or nearly 90 per cent, were filed last year. In Bombay
City, the percentage of returns filed rose from 66 to 77 in the
year under report. But there has been no diminution at all in the
attempts to conceal income or sources of income on the part of the tax
payers. Several examples of these attempts could be cited. One assessee
in Bombay City persisted in claiming a certain amount as a bad debt saying
that it was on account of a loan advanced several years ago. When the
original accounts pertaining to this so-called loan transaction were seen
by the Assistant Commissioner, he found that it was not at all a loan but
money paid by the assessee for the purchase of shares in a certain limited
company ! Four assessees declared that they kept no accounts but when
the Income Tax Officers concerned visited their shops, they found that
regular accounts were being kept. One assessee did not fill in his return
of income but produced accounts showing an income of Rs. 8,000 only.
As the Income Tax Officer had information that he had other income which
he was concealing, tax was levied on Rs. 40,000 which he paid. One
shop-keeper kept two bogus accounts in which he used to credit a part
of his sale receipts thus working out a loss in his purchase and sale
account. Another shop-keeper credited profit earned by sale of gold and
silver to the account of his two sons. A man with 25 houses in Bombay
declared income from one of them only. He was caught and penalised.
A cotton broker Often a local commercial agent in the Gulf who regularly performed duties of intelligence gathering and political representation. and dealer pretended every year that he was working as a
broker Often a local commercial agent in the Gulf who regularly performed duties of intelligence gathering and political representation. only. Accounts of other traders having shown that he was buying
and selling cotton on his own account too, he too was penalised. The
agent of a certain limited company in Ahmedabad was detected attempt
ing to get refund a second time by putting in a duplicate counterpart
of a dividend warrant. He was prosecuted, convicted and sentenced to
one day’s rigorous imprisonment and a fine of Rs. 1,000. Nowhere in
the Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. is the attempt to evade and avoid the tax so very
persistent as in Bombay City and Ahmedabad.
“An important problem which presents itself for solution,” says the
Commissioner of Income Tax, “ is to find out a way to prevent the very
serious loss of revenue by the formation of bogus firms and companies.
189

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Annual administration report of the Bombay Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. , providing a summary record of the main events and developments in each department of the Government of Bombay From c. 1668-1858, the East India Company’s administration in the city of Bombay [Mumbai] and western India. From 1858-1947, a subdivision of the British Raj. It was responsible for British relations with the Gulf and Red Sea regions. during the financial year 1924-25. The report was printed at the Government Central Press, Bombay [Mumbai], in 1926.

The report is divided into two parts. Part I (ff 541-554) comprises a report ‘GENERAL SUMMARY’, consisting of: [Political]; Finance; Trade and Commerce; Agriculture; Department of Agriculture; Instruction; Law and Justice; Police and Crime; Bombay City Police; Public Health; Salt; Excise; Forests; Co-operative Movement; Public Works; Bombay Development Department.

PART II (ff 555-683) comprises the following headings, which are further divided into sub-headings:

CHAPTER I ‘INDIAN STATES.’ (ff 555-560), consisting of: I. North Gujarat; II. South Gujarat; III. North Konkan; IV. South Konkan; V. The Deccan; VI. Kolhapur and Southern Maratha Country States; VII. Sind [Sindh]; VIII. Aden; Condition of the people
CHAPTER II ‘ADMINISTRATION OF THE LAND.’ (ff 560-565), consisting of: Land Records; Revenue Surveys; the Record of Rights; Remissions of Revenue; System of Land Tenure; Gujarat Talukdars’ Act; Sind Incumbered Estates Act; the Court of Wards Act; Department of Land Records; Routine Measurement Work; Revenue Surveys; City Surveys; Revision Settlements
CHAPTER III ‘LAW AND JUSTICE.’ (ff 565-572), consisting of: the Budget; Resolutions and Questions; Course of Legislation; Administration of Justice; Civil Justice; Criminal Justice; Registration; Joint Stock Companies
CHAPTER IV ‘POLICE AND CRIME’ (ff 573-580), consisting of: Mofussil and Sind Police; Bombay City Police; Village Police; Aden Police; Government Male and Female Workhouses; Bombay Jails; Criminal Tribes
CHAPTER V ‘AGRICULTURE, WEATHER AND CROPS’ (ff 582-602), consisting of: Nature of the Crops; Outturn of the Crops; Agricultural Stock; Condition of the Agricultural Population; Department of Agriculture; Note on the Weather; Prices; Labour and Wages; Forests; Co-operative Movement; Horticulture
CHAPTER VI ‘TRADE AND COMMERCE’ (ff 603-624), consisting of: Industries; Department of Industries; the Factories Act; Sea-borne Trade; Foreign Trade; Foreign Merchandise; Indian Produce and Manufactures; Trade According to Countries; Shipping; Coasting Trade; Subordinate Ports of the Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. ; the Trade of Sind; Shipping Offices; Labour Office
CHAPTER VII ‘PUBLIC WORKS DEPARTMENT’ (ff 624-634), consisting of: Irrigation; Sind; Deccan and Gujarat; Railways
CHAPTER VIII ‘VITAL STATISTICS AND MEDICAL RELIEF’ (ff 634-649), consisting of: [Births and Deaths]; Epidemic Diseases; Hospitals and Dispensaries; Sanitation; Vaccination; the Haffkine Institute; Veterinary; Chemical Analysers; Wild Animals and Venomous Snakes; Mental [psychiatric] Hospitals; Acworth Leper Asylum [hospital for people affected by leprosy or Hansen’s Disease], Matunga
CHAPTER IX ‘LOCAL SELF-GOVERNMENT’ (ff 650-656), consisting of: District Municipalities; Bombay Municipality; Local Board Administration; Village Panchayats; Bombay Improvement Trust; Bombay Port Trust; Karachi Port Trust; Aden Port Trust; Working of the Rent Acts
CHAPTER X ‘COLLECTION OF REVENUE AND FINANCIAL REVIEW’ (ff 656-670), consisting of: the Budget for 1924-25; Loan Accounts; No Revenue from Income Tax; Land Revenue; Public Works Revenue; Customs Administration; Salt Department; Excise; Cotton Duties Act; Stamps; Taxes on Income
CHAPTER XI ‘INSTRUCTION’ (ff 671-676), consisting of: Education; Yeravda [Yerwada or Yerawada] Reformatory; Books and Publications; Newspapers; Royal Asiatic Society, Bombay; Victoria and Albert Museum, Bombay; Prince of Wales Museum of Western India, Bombay; Natural History Section; Victoria Museum, Karachi
CHAPTER XII ‘ARCHAEOLOGY’ (ff 677-678), consisting of: [Archaeological Survey of India, Western Circle]
CHAPTER XIII ‘MISCELLANEOUS’ (ff 679-683), consisting of: Ecclesiastical Jurisdiction; the Established Church of England; the Established Church of Scotland; Stationary; Printing; Bombay Development Department; Back Bay Reclamation; Industrial Housing in Bombay; Suburban Industrial Schemes; Suburban Development; Water Supply in Salsette; Railway Schemes; Advisory Committee; Organization of the Directorate; Military (Indian Auxiliary and Territorial Forces); Prevention of Cruelty to Animals; Advances to Cultivators.

The report includes the following photographs:

‘Gateway of India, Apollo Bandar, Bombay.’ (f 540)
‘Large Hand Sizing Machine (suitable for a hand-loom factory An East India Company trading post. )’ (f 606)
‘Group of castings made at the P. W. D. Workshops, Dapuri, Poona [Pune]. The large roller rim weighs over a ton.’ (f 625)
‘Dragline Excavators for the three Right Bank Canals ex Indus at Sukkur. Ruston and Hornby’s Model No. 300, crossing the North-Western Railway line at Bagerji [Bagarji].’ (f 627)
‘Dragline Excavators crossing Sukkur Canal on a bank 16 feet high, pierced with 6 ‘armco’ pipes 36” in diameter to carry the canal discharge.’ (f 629)
‘Four machines ready to start on their journey to the site of work.’ (f 631)
‘Lake Arthur Hill, Bhandardara Dam. Downsteam full view from south Bank.’ (f 633)
‘Lloyd Barrage Circle. View of the Barrage Township at Sukkur.’ (f 635)
‘Another view of the Barrage Township.’ (f 637)
‘Alandi Fair–Pilgrims taking baths in the ‘Chakratirtha’’ (f 644)
‘Alandi Fair–View of the pilgrims encamped on the river side from the bridge over the Indrayani River.’ (f 646)
‘Alandi Fair–Lady Volunteers from the Seva Sadan, Poona, assisting the pilgrims in securing a darshan.’ (f 648)
‘Salt Department. West wall of wharf at Dabhol. S. S. “Jayanti” alongside wharf, south side.’ (f 664)
‘East end of wharf at Dabhol, showing landing steps and Indian Company’s office at far side.’ (f 666)
‘Mohenjo-Daro (District Larkana, Sind). Well and paved baths.’ (f 676)
‘Mohenjo-Daro (District Larkana, Sind). Seals with pictographic writings.’ (f 678).

There are also diagrams showing the following: ‘WAGES AND COST OF LIVING’ (f 597); ‘Chart I DEATHS IN 1924 AND PREVIOUS YEARS.’ (f 639); ‘DEATH-RATE AT AGE-PERIOD’ (f 640); ‘CHART VI - ANNUAL INCIDENCE OF DEATHS FROM EPIDEMIC DISEASES.’ (f 641); ‘CHART VII MONTHLY INCIDENCE OF DEATHS FROM EPIDEMIC DISEASES’ (f 642); ‘DISTRIBUTION OF PRINCIPAL HEADS OF REVENUE FOR THE YEAR 1924-25.’ (f 657); ‘DISTRIBUTION OF PRINCIPAL HEADS OF EXPENDITURE MET FROM REVENUE FOR THE YEAR 1924-25.’ (f 659); ‘TOTAL EXPENDITURE CHARGED TO REVENUE [1913-14 to 1924-25]’ (f 661).

There are appendices on folios 684-686, and an index on folios 687-689. There is a map of the Bombay Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. on folio 690.

A table of contents listing the headings and sub-headings of the report is on folios 538-539. In a small number of instances, there are discrepancies in the phrasing or inclusion of sub-headings between the table of contents and the body of the report. In these cases, the sub-heading as it appears in the body of the report is included above.

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1 item (156 folios)

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Reference: IOR/V/10/317/4
Title: ‘BOMBAY – 1924-25. A Review of the Administration of the Presidency’
Pages: 535r:659r, 659r:659v, 659v:690r, 690r:690v, 690v
Author: East India Company, the Board of Control, the India Office, or other British Government Department
Usage terms: Open Government Licence