HC Deb 09 April 1935 vol 300 cc1111-3

10.17 p.m.

The SOLICITOR-GENERAL

I beg to move, in page 168, line 31, to leave out from "defined" to the end of line 33, and to insert for the purposes of the enactments relating to Indian income tax. This Clause is the definition Clause in which a number of matters are dealt with, and there are a number of Amendments down in the name of my right hon. Friend. They are all of a drafting character and raise highly technical points. Some of them are made necessary by provisions which have been introduced into the Bill as we have gone through it, and words have been introduced which make further interpretation necessary. I am in the hands of the Committee as to explaining any of them, but, unless the Committee indicate otherwise, it might be convenient to pass the Amendments formally.

Amendment agreed to.

Further Amendments made: In page 168, leave out lines 34 and 35.

In line 37, leave out "and 'debt'."

In page 169, line 13, at the end, insert: debt 'includes any liability in respect of any obligation to repay capital sums by way of annuities and any liability under any guarantee, and 'debt charges' shall be construed accordingly.

In line 16, after "made," insert before the commencement of Part III of this Act.

In line 20, at the end, insert: guarantee' includes any obligation undertaken before the commencement of Part III of this Act to make payments in the event of the profits of an undertaking falling short of a specified amount.

After the words last inserted, insert: goods' includes all materials, commodities, and articles.

In line 30, after the first "pension," insert: in relation to persons in or formerly in the service of the Crown in India.

In line 32, leave out from "of," to "and," in line 33, and insert "any such person."

In page 169, line 36, after "interest, "insert" thereon or "any other addition thereto."

In line 38, leave out "and."

In line 38, at end, insert 'Provincial Act' and 'Provincial law' mean, subject to the provisions of this Section, an Act passed or law made by a Provincial Legislature established under this Act.

In line 41, at the end, insert "and 'securities' includes stock."

In page 170, line 7, leave out from the beginning, to the second "to," in line 8, and insert: Any Act of Parliament containing references to India or any part thereof.

In line 12, leave out "other," and insert "Legislatures courts, or."

In line 15, after "such," insert "adaptations and."

In line 16, at the end, insert: being adaptations and modifications which appear to His Majesty in Council to be necessary or expedient in consequence of the provisions of this Act. Any power of any legislature under this Act to repeal or amend any Act adapted or modified by an Order in Council under this Sub-section shall extend to the repeal or amendment of that Order, and any reference in this Act to an Act of Parliament shall he construed as including a reference to any such Order.

In line 18, leave out "Provincial Acts or to Acts," and insert "laws or Provincial Acts or laws or to Acts or laws."—[The Solicitor-General.]

Motion made, and Question proposed, "That the Clause, as amended, stand part of the Bill."

10.23 p.m.

Sir R. CRADDOCK

I had put down an Amendment to this Clause, which was not called, which would have inserted words to make it clear that in line 19 we were referring to an Indian State whether or not it had acceded to the Federation. I should like to ask whether the Clause as it stands covers both federated and other States, because I do not feel certain about the position.

The SOLICITOR-GENERAL

The words "Indian State" in this connection include an Indian State whether federated or not federated. "Indian State" has always had the meaning that it has here, and in our opinion it would be undesirable and would lead to confusion to insert the words of my hon. Friend's Amendment.

10.24 p.m.

Mr. THORP

Has the attention of my hon. and learned Friend been drawn to the provisions of Clause 12 (1, b) where the words "Indian State" do not appear to apply to a State which is not Federated? In view of that fact and that there is a definition in the definition Clause is it not advisable to accept words to make the position quite clear?

10.25 p.m.

The SOLICITOR-GENERAL

I will look into the point which my hon. and learned Friend has raised. Clause 12 is dealing with the functions of the, Governor-General under the Federation, and of course he has no functions of any kind except towards a Federated State. It may be that explanation meets the point which my hon. and learned Friend has put forward, hut. I will look into it.

The CHAIRMAN

If no hon. Member raises any point, I propose to put Clauses 290 and 291 together.

Viscount WOLMER

Might I raise a question on Clause 290?