Privy Council Court April 1948 Judgments

Durga Prasad and Another Vs. Ghanshiam Das and Others

Court: Privy Council

Lord Simonds: These consolidated appeals from a judgment and decree of the High Court of Judicature at Allahabad, which varied a judgment and decree of the Subordinate Judge at Aligarh, have involved the close scrutiny of a large number of documents covering a long period of years. In this task their Lordships have been greatly assisted by the diligent researches of counsel for the appellants, but after a careful consideration of all the material before them they have come to the conclusion that no sufficient reason has been shown for displacing the judgment of the High Court. [2] The appeals raise the question in broadest outline whether there has been a separation of an undivided Hindu family of which the common ancestor was one Bhawani Das, who died very many years ago. The family and the parties to the suit out of which these appeals arise can be conveniently seen in the following pedigree : BHAWANI DAS Girdhari Lal (died 1864) Kashi Ram (died 1885) Chain Sukh. Mohan Lal Tika Ram M...

Mehr Chand Vs. Shib Lal and Another

Court: Privy Council

Reported in: AIR1948PC178

Sir Madhavan Nair: This is an appeal from a judgment and order of the High Court of Judicature at Lahore dated 8th June 1943, varying a judgment and order of the Senior Subordinate Judge, Amritsar, dated 30th August 1939. [2] The appeal arises out of an application made by the appellant under S. 144, Civil P. C., against Paira Mal, since deceased, the father of the respondents, following the reversal of a decree which had been passed against him. [3] Section 144, Civil P. C., is as follows : "Where and in so far as a decree is varied or reversed, the Court of first instance shall, on the application of any party entitled to any benefit by way of restitution or otherwise, cause such restitution to be made as will, so far as may be, place the parties in the position which they would have occupied but for such decree or such part thereof as has been varied or reversed; for this purpose, the Court may make any orders, including orders for the refund of costs and for the payment of interest...

Navaneethakishna Marudappa thevar Vs. Navaneethakrishna Sivasubramania ...

Court: Privy Council

Reported in: AIR1948PC182

Lord Normand: In this appeal there were submitted to review decisions on five separate questions which had been pronounced at various stages of and execution petition by the High Court at Madras. Before the hearing of the appeal ended the parties wisely came to an agreement on four of these questions; it therefore, remains to decide one only and it may be hoped that a decision on that one question may at long last bring into view the end of a litigation which began in 1922, and which has been protracted beyond all reason by a succession of appeals and remands, too tedious to describe. Their Lordships do not pretend to apportion the responsibility for this sorry record of ineptitude, but it is apparent that a properly conceived accounting competently carried out at the beginning of the execution proceedings would long ago have resulted in a final decision. [2] The decree on which the execution proceedings were based is dated 2 - 4 - 1935, and it was subsequently affirmed by this Board. ...

The Bank of Chettinad Ltd. of Colombo Vs. Commissioner of Income-tax, ...

Court: Privy Council

Reported in: AIR1949PC48

Lord Morton of Henryton: This appeal is concerned with the amount at which the appellant company (hereafter called "the company") is liable to be assessed to income-tax, under the Income-tax Ordinance of Ceylon, in respect of the income and profits of its Ceylon branch, conducted at an office in Colombo. The question for decision is whether, in computing the amount of the said income and profits, a deduction should be allowed in respect of a sum of Rs. 53,226, debited to the Ceylon branch by way of interest on balances due to the head office during the year ending 31st March 1940. 2. The answer to that question depends upon the construction of rules made under the said Ordinance dealing especially with the taxation of the Ceylon branch of a non-resident bank, and upon the application of those rules to the facts of the case. It has not been disputed that apart from these rules, the deduction claimed is inadmissible, inasmuch as debits and credits as between a head office and the branche...