Privy Council Court December 1933 Judgments
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Baraboni Coal Concern, Ltd., Vs. the Servitors and Shebaits of Sree Sr ...
Court: Privy Council
Decided on: Dec-12-1933
Lord Alness: Respondent 1 in his plaint, describing himself as servitor and shebait to Sri Sri Iswar Gopinath Jiu idol (the respondents' family deity), sought to recover Rs. 62,382-7 annas, 15 gandas, in respect of his alleged one-fourth share, as one of the four shebaits of the said deity, of the entire royalties on the entire raisings of coal in Mouza Monoharbahal for the six years ending 13th April 1924. The suit was directed against (1) the appellant company and (2) respondents 2, 3 and 4 as defendants pro forma-they being respondent 1's co-shebaits at the time when the suit was instituted. Respondent 1's claim was based on a lease, dated 24th May 1901 granted by four lessors, viz., respondents 1 and 2 as shebaits aforesaid, the grandfather of respondent 3 and the father of respondent 4-on the one hand, in favour of one Kuverji Bhoja, the predecessor in title of the appellant company, on the other hand. The soundness of respondent 1's claim falls to be judged, in their Lordships' o...
Rajendra Nath Mukerjee and Others Vs. Commissioner of Income-tax
Court: Privy Council
Decided on: Dec-07-1933
Lord Macmillan: On 8th November 1930, the income-tax officer for District V. Calcutta, made an assessment order on Burn and Co., an unregistered firm carrying on business in Calcutta, assessing them to income-tax and supertax for the year 1927-28, under S. 23 (1), Income-tax Act, 1922. The main question in the present appeal, in which the individual partners of Burn and Co. are the appellants, is whether it was competent to make this assessment on the firm after the expiry on 31st March 1928 of the year in respect of which the assessment was made. The explanation of the delay in making the assessment is as follows: It appears that towards the end of the year 1926-27 the partners of the registered firm of Martin and Co., which also carried on business in Calcutta, purchased the business and assets of Burn and Co. The purchase was effected not by or on behalf of the firm of Martin and Co., but by the partners of that firm as individuals who contributed funds for the purpose proportionall...
Anup Mahto Vs. Mita Dusadh and Others
Court: Privy Council
Decided on: Dec-07-1933
SIR JOHN WALLIS: This case comes here on appeal by the defendant from a judgment in second appeal of the High Court at Patna reversing the judgment and decree of the lower appellate Court and giving to the plaintiffs a decree for ejectment. The plaintiffs' case was that they were raiyats within the definition in the Bengal Tenancy Act, 1885, that is to say, that the suit lands had been acquired by the original grantee for the purpose of cultivating them himself and that therefore their tenant the defendant was an under-raiyat and so liable to ejectment on the statutory notice under S. 49 of the Act. The defendant's case was that the suit lands had been acquired by the original grantee for the purpose of collecting rents, and that therefore the plaintiffs were tenure holders and he himself was a raiyat holding under them and was not liable to ejectment as he had acquired occupancy rights under the Act. In that case the further question arises whether the defendant is precluded by S. 181...
Secy. of State Vs. Foucar and Co. Ltd.
Court: Privy Council
Decided on: Dec-07-1933
SIR GEORGE LOWNDES: The question in this appeal is as to the respondents' title to certain partly-submerged lands in the Pegu river, which is tidal and navigable, and the alveus of which is admitted to be in the Crown. Somewhere about 1892 an island began to form in the bed of the river, and parts of it having become from time to time fit for the cultivation of dhani palms, which, it is said, grow best below the high-water mark, were granted out by the Government to different persons for that purpose. In the year 1922 the whole of the island as it then existed was acquired by the respondents. In the subsequent years further accretions occurred at the south-east end of the island, and a portion which had been lost some years before by erosion reappeared. These lands were taken possession of by squatters, one of them apparently having the permission of the Collector, who claimed both the accretions and the re-formed land for Government. The respondents thereupon instituted a suit against...
Ramsaran Singh Vs. Mahabir Sewak Singh and Others
Court: Privy Council
Decided on: Dec-07-1933
Lord Thankerton: The appellant brought the present suit in the Court of the Additional District Judge at Bilaspur for a declaration that he is entitled to succeed to the Lafa Zamindari estate as the son of the late Zamindar Diwan Dehraj Singh. The family tree, so far as material, is as follows : It is not disputed that the appellant is the son of Dehraj Singh by Mt. Ful Kuar, and the only question in the appeal is as to the legitimacy of the appellant that is to say, whether there was a valid marriage between Dehraj Singh and Ful Kuar. The appellant no longer maintains that he is entitled to succeed even if he is illegitimate. It is also clear that, failing the appellant, respondent 1 is entitled to succeed to the Zamindari. The District Judge decreed the suit in the appellant's favour on 23rd December 1927, but on an appeal by respondent 1, the Court of the Judicial Commissioner, on 16th December 1929, set aside the decree of District Judge and dismissed the suit, which has led to the...
Madho Ram Vs. Secy. of State
Court: Privy Council
Decided on: Dec-05-1933
SIR JOHN WALLIS: In this case the plaintiff, Madho Ram, contractor, Lahore Cantonment, instituted a suit to recover Rs. 37,500 from the defendant, the Secretary of State for India in Council by way of damages for breach of contract, entered into by the Supply and Transport Corps with the sanction of the General Officer Commanding the Lahore Divisional Area, for the supply of '' oils of sorts other than kerosine," deliverable at Lahore Cantonment, Ferozepore, Multan, Jullundur, and Amritsar, for the year 1st April 1917 to 31st March 1918. The plaintiff having put in a tender for this year in the prescribed form, the written sanction of the G.O.C., was obtained "for the period at the rates quoted" in the schedule to the tender after a "comparative statement" had been submitted to him, which no doubt showed the rates accepted in the preceding year or years. The sanction having been duly recorded in the schedule to the tender, the schedule was signed on the same day by the plaintiff and th...
Commissioner of Income-tax, United Provinces of Agra and Oudh Vs. Tehr ...
Court: Privy Council
Decided on: Dec-01-1933
Sir George Lowndes: Between the 1st April 1925 and 31st March 1926 the Tehri-Garhwal State, the respondent in this appeal, carried on a timber business in British India, which resulted in considerable profits. The State was not during that year subject to the Indian Income tax Law, but in 1926 the Government Trading Taxation Act was passed by the Indian Legislature and came into force on 1st April that year. S. 2 of the Act is in the following terms : 2.-(1) Where a trade or business of any kind is carried on by or on behalf of the Government of any part of His Majesty's Dominions, exclusive of British India, that Government shall, in respect of the trade or business and of all operations connected therewith, all property occupied in British India, and all goods owned in British India for the purposes thereof, and all income arising in connexion therewith, be liable : (a) to taxation under the Indian Income-tax Act, 1922 in the same manner, and to the same extent as in the like case a ...
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