Privy Council Court March 1944 Judgments
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Madras and Southern Mahratta Ry. Co. Ltd. Vs. Bezwada Municipality
Court: Privy Council
Decided on: Mar-30-1944
Lord Macmillan: The appellants, the Madras and Southern Mahratta Railway Company, Limited, own certain vacant lands within the municipality of Bezwada. These lands are admittedly subject to the property tax which the respondents, the Bezwada Municipality, are empowered to levy. The question for decision in these consolidated appeals is whether the respondents acted within their statutory powers in ascertaining the annual value of the lands for the purpose of imposing the tax. The method which the respondents adopted in order to arrive at the annual value of the lands was first to ascertain their capital value, which they did by reckoning them at so much per square yard, and they then took 6 per cent. of the capital value as representing the annual value. On the annual value so calculated they imposed property tax at the rate of 16 per cent. per annum. The appellants under protest paid the assessments made upon them in each of the four financial years ending on 3lst March in 1932,1933,1...
Shree Meenakshi Mills, Ltd. Vs. Patel Brothers
Court: Privy Council
Decided on: Mar-30-1944
Lord Justice Du Parcq: In September 1940, a dispute arose between the parties to this appeal as a result of transactions in which they had been engaged in the cotton markets of Bombay, Liverpool and New York. An agreement between the parties provided for arbitration under the by-laws of the East India Cotton Association, Ltd. Two arbitrators were appointed in accordance with those by-laws, and there is now no dispute about the validity of their appointment. On 19th March 1941, the arbitrators made an award whereby they awarded to the respondents the sum of Rs. 34,508-6-5 with interest. The appellants were dissatisfied with this award. The by-laws of the East India Cotton Association gave them a right of appeal to the Board of the Association "within 10 days from the date of publication of the award," and they gave a proper notice of appeal within the prescribed period. The by-laws define "the Board" as meaning "the Board of Directors" of the Association "acting through at least a quoru...
Chambers Vs. Chambers and Others
Court: Privy Council
Decided on: Mar-28-1944
Lord Macmillan: The late George Alexander Chambers of Madras, being minded to make provisions for his wife and children and other relations, and being also animated with the less laudable desire to prevent the Government of India, as he put it, from "grabbing death duties" on the whole of his estate, took certain steps which he conceived would achieve these objects. The present proceedings are concerned with the question of the legal effect of these steps. Mr. Chambers carried on business as a leather merchant in Madras under the style of The Chrome Leather Company. The business belonged to and was conducted by himself alone and the company name was no more than an alias for himself, but for the object he had in view he purported to treat the company as if it had an independent being. At the time of the transactions about to be narrated, Mr. Chamber's family consisted of his wife Ethel Mary Chambers, a son who is the present appellant, and two daughters, Phyllis Dora Chambers (Mrs. Mic...
Sopher and Another Vs. Administrator-general of Bengal and Another
Court: Privy Council
Decided on: Mar-06-1944
Viscount Maugham: The questions raised in this appeal relate to the construction of the will of Edward Abraham Sopher, a resident in Calcutta, domiciled in British India, who had carried on the business of a stock and exchange broker in that country. His will was dated 16th April 1926. He died on 24th February 1939, leaving him surviving a widow, respondent 2, and two sons, the appellants. The sons were of age at the date of his death but unmarried. On 1st May 1939, probate of the will was granted to respondent 1, the sole executor and trustee of the will. By his will the testator, after certain bequests of the goodwill of his business and of other property not material to the present appeal, proceeded to dispose of his residuary estate by some very elaborate and somewhat confusing clauses. After the usual trusts for conversion, the trustee was directed to stand possessed of the residuary estate upon trust out of the income to pay the testator's widow a monthly sum of Rs. 1500 for her ...
Vassiliades Vs. Vassiliades and Another
Court: Privy Council
Decided on: Mar-06-1944
Lord Wright: The two main issues in the appeal are: (1) whether the District Court and the Supreme Court were right in upholding the present respondents' claim that certain transfers and mortgages should be set aside (2) whether there were circumstances in the conduct of the trial before the District Court which entitle the appellant to object that the case had not been fairly tried. If the appellant were to succeed in whole or in part on the former issue, she would be entitled to judgment to that extent on the application. If she were to succeed on the latter issue, she would be entitled to an order for a new trial. The transfers and mortgages in question were granted to the appellant by her father Hadji Nicolas Vassiliades, who was adjudicated bankrupt on a petition filed by the appellant in September 1930. His trustee in bankruptcy was substituted for him in the proceedings, and is now respondent 2. Respondent 1, Artemis N. Vassiliades, a son of the bankrupt and a brother of the app...
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