Re Rogers Pyatt Shellac and Co. Vs. Secretary of State for India

Decided On : May-28-1924

Court : Kolkata

LAW: The Indian Act, The English Act, The Indian Acts of, Section 3(2, the Indian Act, Section 21 of the Act of 1886, Section 3, Section 31, the English Finance Act 2, Section 41, the Income Tax Act, Section 3, the Indian Act, Section 6, Section 10, Chapter IV, Section 31(2, the English Act, Section 33, the Indian Act, Section 33, the Indian Act, Section 33, Section 5 of the Act, Section 33, Section 5, Section 5, Section 6(1, Section 6, Section 10, Section 10(3, Section 5, Section 9, Section 33, Section 33, Section 66 of Act XI, Section 51 of Act VII, Section 66 of Act XI, Section 51 of Act VII, Section 3, Section 4 of Act XI, Section 3 of Act VII, Section 6, Section 1 of the Act of, Section 6 of Act XI, Section 5 of Act VII, Section 33, Section 33, Section (Section 3, Section 33, Chapter I, Section 5, Chapter IV of the Act, Section 33, Section 33, Section 3, Section 33, Section 33, the Income Tax Act, the Income Tax Act, Chapter 34, Section 2, Chapter 35, Section 41, the Income Tax Act, Section 31 Sub-section, the Finance Act, Section 41, the Income Tax Act, Section 31, Section 41, the Income Tax Act, Section 31, Section 41, Section 41 of the Act of, Section 31 of the Act of, Section 31, the Finance Act, the English Act, Section 41, The Finance Act, Section 31, Section 41, Section 41, the Income Tax Act, Section 31, the Income Tax Act, Section 31 ', Section II, the Income Tax Act, Section 11, Section 31 of the Act of, Section 3, The Indian Act, Section 31, the Indian Act, Section 31, Section 33, Section 5, Section 33, the Indian Act, the English Act, Section 33, Chapter IY, Section 33, Section 4, Section 3 of the Act VII, Chapter I, Section 3, Section 6, Section 7, Section 11, Chapter III, Section 33, Section 5, Section 33, Section 5, Section 5, Section 6 of Act XI, Section 33, Section 5, The English Finance Act, Section 31, Section 43, The Indian Act II, the Indian Act, Section 42, Section 2, Clause, the Income Tax Act, Act VII, Act VII, Section 3, Section 5, Section 3, Section 2, Section 5, Section 8, Section 10, Section 6, Section 3, Section 33, Section 3 of the Act, Section 33, Section 3, Section 3, Section 3, Section 3, Section 33, Section 33, Section 3, Section 33, Chapter IV, Section 4 of the Act, Section 3, Section 33, Section 3, Section 5, Section 5, Section 11 ', Section 5, Section 4, Section 3 of Act VII, Section 5, Section 6, Section 42 of Act XI, Section 33, Section 42, the Income Tax Act, the Income Tax Act, Section 33, Section 42, Section 41 of the Act of, Section 31, the Finance Act, Section 41, the Income Tax Act, Section 41 of the Act of, Section 31 of the Act of, Section 8

NORP: J.1, English, Indian, British, British, Indian, British, English, English, British, Indian, Indian, English, Indian, Indian, British, British, English, Smidth, British, Native State, British, British, Indian, British, British, British, British, British, British, British, British, British, British, British, British, British, British, English, American, D., Indian, British, British, Indian, Danish, English, D., D., D., D., British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, Indian, British, British, English, British, English, English, English, Indian, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British, Indian, British, British, British, British, British, British, British, British, British, British, British, British, British, British, English, English, Indian, D., English, Indian, British, Indian, English, British, British, British, British, English

ORG: The Advocate-General, the Standing Counsel, State, Court, Board of Revenue, Madras Export Company, Lordships, Board of Revenue, The Indian Income Tax Act, Amerchand & Co., Board of Revenue, A. John & Co., the Indian Income Tax Act, the House of Lords, Sections, Sections, the House of Lords, Herchell, the Indian Income Tax Act, the Commissioner of Income Tax, Calcutta, Wyndhamganj, the United Provinces, Company, Income Tax, Income Tax, Company, Company, the Court of Wards, Administrator-General, the Court of Wards, Sections 3 and 5, The Board of Revenue, The Madras Export Company, Nottingham, Crown, the House of Lords, Grainger & Son, the Income Tax Acts, Smidth & Co., the House of Lords, Copenhagen, Copenhagen, Smidth & Co., Court, Court, another Sub-Section, Schedule 'D.', the House of Lords, Courts, Court, the English Income Tax Acts, Smidth & Co., Advocate-General, the Indian Income Tax Act, the Board of Revenue, The Madras Export Company, Smidth & Co., the Indian Income Tax Act, Council, Sections 7, Sections, Company, Sections 33, Sections 3 and 5 of Act VII, Sections 4 and 6 of Act XI, Wyndhamganj, Act.39, Amerchand & Co., Bank of England, Vaglidno Bros., Canadian Pacific, Mersey Docks, Legislature, liable.46, Sections, Oxford Dictionary, the House of Lords, Sections 3, British India, Sections, Council, British India, British India, British India, Legislature, State, British India, Marine Steam Turbine Company, Sections of the, Grainger & Son, the Income Tax Acts, Sections, Smidth & Co., the House of Lords, Smidth & Co., the Court of Appeal, the Court of Appeal, the Board of Revenue, The Madras Export Company, Legislature, Board of Revenue, The Aurangabad Mills Ltd., A. John & Co., British India, The Board of Inland Revenue, the Indian Income Tax Act, the Indian Income Tax Act

PERSON: S. R. Das, B. L. Mitter, I. L. R., Brooks, Rahim C. J., Madras, Ramanadhan Chetty, I. L. R. 43 Mad, Ramdas Vithaldas Durbar, I. L. R. 40, Krishna Ayyangar, Nallaperumal Pillai, I. L. R. 43 Mad, Ramanadhan Chetty, I. L. R. 43 Mad, I. L. R. 43, Rahim C.J., Greenwood, Brooks, Langford James, Sulley, I. L. R., Sulley, Watson, Sulley, N. 711, Chamber, herein, Greenwood, 3 K. B. 275, 3 K. B. 583, shipped f. o. b. Copenhagen, Rowlatt J., Greenwood, 3 K. B. 275, J.26, 3 K. B. 583, Sterndate M. B., Rowlatt J., Buckmaster, William Finlay, Bremner, V. c. 8, Sterndale M. R., Greenwood, 3 K. B. 583, Clearness, Sterndale M. R., I. L. R., Greenwood, 3 K. B. 275, 3 K. B. 583, Majesty, Madras, J.40, Chatterjea J., I. L. R. 22, L. R. 22 I. A. 107., Norendra Nath Sircar v., Kamalbasini Dasi, I. L. R. 23, L. R. 23 I. A. 18, Ramdas Vithaldas Durbar, I. L. R. 40, L. R. 43 I. A. 164, Robinson, Cameron, H. L. C. 443, Accrues, Fry L. J., Brooks, Majesty, Majesty, Smith, Anderson, Molls v. Miller, noticeable.56, Brooks, Herschell, Sulley, Herschell, Watson, Watson, Sulley, Greenwood, Rowlatt J., Greenwood, 3 K. B. 275, 3 K. B. 583, Sterndale, I. L. R., Ramanadhan Chetty, I. L. R. 43, I. L. R. 45 Bom, I. L. R. 43

LANGUAGE: English, English, English, English, English, English, English, English, English, English, English, English, English

LOC: Madras, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, British India, defects.54, British India

DATE: 1922, 1889, 1918, 1922, 1919, 75, 1886, 1918, 1886, 1918, 1916, 1919, 55, 1919, 86, 1920, 1918, 1915, 1842, 1918, 1922, 1889, 1918, 1922, 1860, 1364.Cur, 1902, the year 1921-22, May, the year 1922-23, the 29th March, 1923, the 27th June, the year 1921-22, the next year, the 13th October, 1923, 1922, 1918, 1918, 1922, 1921-22, 1918, 1922-23, 1922, 1918, 1922, 1918, 1922, 1918, 1922, 1918, 1918, 1922, 1918, 1918, 1922, 1860, 1364, '21, 1896, 1865, 1364, 1853, 1842, 1853, annual, 1842, 1918, 1922, 1920, 1922, 1915, 1920, '1812, 1842, 1842, 1915, 1922, 1915, 1853, '27, 1842, c. 35, 1918, annual, 1915, 1842, 18-12, 1915, 1812, 1842, 1915, 1918, 1918, 1915, 1922, 1920, 1922, 1922, the year, that year, three years, the end of the year, 1918, 1922, 1922, 1915, 1918, 1886, 1918, 1922, 1918, 1918, 1886, 1916, 1903, 1918, 1918, 1895, 1896, 26, 1916, 1892, 1864, 1918, 1922, annual, 1886, 59, 1889, the last two, 1880, 247, 1884, 71, 88, 1922, 1918, 1922, 1918, 1889, 1918, 1922, 1842, 1853, 16 and 17, annual, annual, annual, annual, 1860, 1364, 1896, 1860, 1364, 1918, 1922, 1842, 1915, 1842, 1922, 1920, 1842, 1915, 1922, 1919, 86, 1921, 1286, 1920, annual, 1922

GPE: England, India, Colquhoun, the United Kingdom, India, India, India, the United Kingdom, India, India, India, India, India, India, India, India, Colquhoun, India, Bengal, the United States of America, the City of New York, India, India, India, India, India, India, India, India, India, India, India, India, India, India, England, India, New York, England, England, England, New York, America, the United Kingdom, the United Kingdom, the United Kingdom, the United Kingdom, the United Kingdom ', the United Kingdom, the United Kingdom, the United Kingdom, India, India, London, Denmark, Denmark, the United Kingdom, the United Kingdom, the United Kingdom, Great Britain, Great Britain, Great Britain, Great Britain, Great Britain, Great Britain, Great Britain, Great Britain, Great Britain, the United Kingdom, the United Kingdom, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Bengal, India, India, India, India, India, India, India, India, India, India, India, Colquhoun, India, India, India, India, India, India.50, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, difficult.53, India, India, India, India, India, India, India, Colquhoun, the United Kingdom, the United Kingdom, the United Kingdom, Kingdom, the United Kingdom, the United Kingdom, the United Kingdom, United Kingdom, the United Kingdom, the United Kingdom, the United Kingdom, the United Kingdom, the United Kingdom, the United Kingdom', India, the United Kingdom, the United Kingdom, India, India, India, India

QUANTITY: 14 App, 14 App, 14 App, 14 App

CARDINAL: 493, 2, 2, 86.4, 1918.5, 630, 139, 150, 1, 2, 1, 2, 1, 2, 3, 6, 2, 10, 3, 33, 2, 1, 1, 1, 1, 2, 1, 1, 1, 1, 493, 503, 5, 711, 157, 1918.10, 1922.12, two, 1, 2, 4 and 6, 3, 1, 2, 1, 1, 2, 3, 5, 31, 32, 2, 1, 1, 360.19, 5, 711, 157, One, one, 325, 340-341, 5, 157, no less than, 1921, two, 2, 2, 5, 1921, 591, 1, 423, 2, 2, 5, 2, 5, 1921, 591, 1, 2, 4, 1, 1921, 1, 1, 31, 32, 1, 2, 7, 2, 3, 11, 11, 1, 1, two, 2, 2, 2, 1, 1, 1, 1922.38, 3, 5, 788, 563, 571, 630, 636, 145, 487, 480, 1, two, only one, 3, 1, 33, 1, 1, three, three, two, 493, One, one, one, 2, 5, six, two, six, six, 1, two, 3, 2, one, four, two, 1, 1, 1, 1, 1, 1, 1, 1, 15, 258, 27, 1920, 1, 1, 2, 493, 503, 5, 34, five, 5, 711, 157, one, 325, one, 5, 711, 157, 41, 1, 1, 2, 2, 1921, 139.57, 59, 33

ORDINAL: second, first, 6th, first, first, first, first, 5th, first, first, second, First, third, first

WORK_OF_ART: English Acts

TIME: the English Act, the English Act, the previous Act VII of, the English Act

FAC: Great Britain.28, the Governor-General, the Governor-General

PRODUCT: Geo, the Act XI

PERCENT: 1891] A. C. 107