Privy Council Court May 1943 Judgments

Raja Bahadur Kamakshya NaraIn Singh of Ramgarh Vs. Commissioner of Inc ...

Court: Privy Council

LORD WRIGHT: This is an appeal from a judgment of the High Court at Patna, dated 6th September 1940, in a reference under S.66, Income-tax Act, (Act 11 of 1922) (as amended by Acts 21 and 22 of 1930 and Act 18 of 1933), by which the High Court answered a question of law submitted by the Commissioner of Income-tax of Bihar and Orissa, in the negative, in respect of an assessment to income-tax of the appellant assessee for the year 1937-1938. Two questions had been submitted to the Commissioner by the assessee to be referred to the High Court which were : (1) Whether royalty on mines being capital revenue should not have been excluded in computing the total income determined for income-tax (2) What should be the principle on which cost of management in collection of royalties is to be determined when there is a combined management covering both the zamindari collection of agricultural income and royalties of mines ? The Commissioner of Income-tax was of the opinion that the second questi...

Valarshak Seth Apcar Vs. Standard Coal Co., Ltd. and Others

Court: Privy Council

Reported in: AIR1943PC159

LORD RUSSELL OF KILLOWEN: This is an appeal from a judgment and decree of the High Court at Calcutta in its civil appellate jurisdiction (dated 28th February 1941), which reversed a decree of the Court in its ordinary original civil jurisdiction (dated 8th August 1939) pronounced in an action in which the plaintiff (now the appellant) sued the four respondent coal companies to recover brokerage. The trial Judge (Lort-Williams J.) gave the plaintiff the relief which he sought, but on appeal the Chief Justice and McNair J. dismissed the action. The case is one of difficulty in that the rights of the parties depend upon happenings which took place many years ago, viz., at the end of the year 1919 and early in the year 1920, while the action was tried in the year 1939, and the truth has to be ascertained from the documents and the recollections of three witnesses, viz., the plaintiff, whose evidence was given in the witness-box before the trial Judge, and two witnesses for the defence whos...

Gouri Dutt Ganesh Lall Firm Vs. Madho Prasad and Others

Court: Privy Council

LORD PORTER: The appellants in this case, who were plaintiffs in the suit, sought to recover a sum of Rs. 65,756.3.0 from two sets of defendants. They originally sued (1) Bhola Nath and his son Brij Behari who were members of a joint Hindu family and (2) Madho Prasad and his sons Sheo Prasad, Shrosagar, Ramsagar and Gangasagar, who were also members of a joint Hindu family of which the first named was karta. In the Court of the Subordinate Judge of Chaibassa, the plaintiffs obtained a decree for Rupees 61,070.7.6 against both sets of defendant and no question arises now as to the amount or the liability of the first set, though owing to the death of Bhola Nath the persons against whom the decree stands have undergone some change. So also in the case of the second set of defendants there has been a change of parties owing to the death of Madho Prasad, but it is admitted that the other four are in the same position as their father and under the same but no greater liability than he was. ...

Hemraj Alias Babu Lal Vs. Khem Chand and Others

Court: Privy Council

SIR MADHAVAN NAIR: This is an appeal by special leave from a decree of the High Court of Judicature at Allahabad dated 12th May 1938, which affirmed a decree of the Subordinate Judge of Agra dated 12th September 1936. The appeal arises out of an execution application made by the appellant's father, Hemraj, since deceased, for the execution of a money decree which he had obtained against one Danpal in the Court of the Subordinate Judge of Agra, afterwards confirmed on appeal against the present respondents, the sons of Danpal, by the attachment and sale of the ancestral property in their hands. The parties are governed by the Mitakshara law. The question for determination is whether the respondents can lawfully object to the execution of the decree on the ground that having regard to the nature of the judgment debt, the rule of the pious obligation of a son under the Hindu law to pay his father's debt does not apply to this case; or, in other words, is the debt in respect of which the d...

Ryots of Garabandho and Other Villages Vs. Zemindar of Parlakimedi and ...

Court: Privy Council

VISCOUNT SIMON L. C: This appeal is brought, by leave of the Madras High Court, from an order of that Court dated 5th November 1937, dismissing the appellants' application that a writ of certiorari should issue to the Board of Revenue at Madras to bring up, in order to be quashed, an order made by the Collective Board, on 9th October 1936, under S. 172, Madras Estates Land Act, 1908. The ancient writ of certiorari in England is an original writ which may issue out of a superior Court requiring that the record of the proceedings in some cause or matter pending before an inferior Court should be transmitted into the superior Court to be there dealt with. The writ is so named because, in its original Latin form, it required that the King should "be certified" of the proceedings to be investigated, and the object is to secure by the exercise of the authority of a superior Court, that the jurisdiction of the inferior tribunal should be properly exercised. This writ does not issue to correct...