Summary: The law relating to income-tax has been significantly affected by various judicial decisions, with the Bhikanpur Sugar Concern case in 1919 and the Birendra Kishore Manikya case in 1920 being noteworthy. Devolution Rule 15 aimed to allocate revenue growth to provinces, with mixed outcomes in 1927-28. Stamp duties evolved significantly from the early 19th century, merging with Bengal Regulations and encompassing diverse fees on litigation and commercial transactions. Land revenue assessments faced revisions leading to discontent, like in Bardoli in 1928, with proposals for legislation for regulating the process. The amusements tax emerged along with other minor taxes, contributing to provincial revenues. The evolving tax system in India as seen through income-tax, stamp duties, and land revenue assessments reflects the complexities and challenges of tax administration and revenue generation during this period.