Privy Council Court July 1948 Judgments

Pragdas Mathuradas Vs. Jeewanlal (1929) Ltd.

Court: Privy Council

Lord Morton of Henryton: This is an appeal from a judgment and decree of the High Court of Judicature at Fort William in Bengal in its civil appellate jurisdiction, dated 27 - 3 - 1945, reversing a judgment and decree of the same Court in its ordinary original civil jurisdiction, dated 14th January 1943. The appeal arises out of an action by the respondent company against the appellant firm claiming damages for breach of a contract for the supply of tin. [2] It is necessary to set out the proceedings in the Courts in India in some detail, as the findings of fact by the learned trial Judge, and the attitude adopted by the appellant firm in regard to these findings of fact, are of great importance. The learned trial Judge (McNair J. stated the events leading up to the action as follows : "The plaintiff company sue the defendant firm to damages for breach of contract for the supply of tin On 8 - 12 - 1941 there was a telephone conversation between N. T. Shaha of the plaintiff company and...

Commissioner of Income-tax, Bihar and Orissa Vs. Kamakhaya Narayan Sin ...

Court: Privy Council

Lord Uthwatt: These four appeals are brought from judgments of the High Court of Judicature at Patna whereby four separate references made to that Court under S. 66 (1), Income-tax Act, 1922, as amended, were answered in favour of the assessees the respondents to the several appeals. [2] All appeals raise the question whether interest on arrears of rent payable in respect of land used for agricultural purposes is exempt from income-tax as being agricultural income within the definition of that phrase contained in S. 2 (1), Income-tax Act. In the second appeal a further question is raised to which their Lordships will refer later. [3] Under S. 4 (3) (viii), Income-tax Act, 1922, agricultural income is exempt from assessment to income-tax. Agricultural income is defined in S. 2 of the Act as follows: (I) "agricultural income" means- (a) any rent or revenue derived from land which is used for agricultural purposes and is either assessed to land revenue in British India or subject to a lo...

Nkwantahene Nana Kwame Boakye Tromu Ii Vs. Bechemhene Nana Fosu Gyeabo ...

Court: Privy Council

Reported in: AIR1949PC291

Lord Macdermott: The matter for determination in this appeal is the ownership of a tract of land in the Crown Colony of Ashanti which is claimed by the plaintiff and appellant on behalf of the Stcol of Nkwanta and by the defendant and respondent on behalf of the Stool of Bechem. The parcel in dispute is shown edged in yellow on the map prepared by Mr. Ernest S. S. Wood, a licensed surveyor, which is exhibit "B. I." Its boundary on the south-east is portion of a river line which traverses the district and flows from north-east to south-west. Going downstream this line is formed as follows: the Buakukruwa (Obukruwa) to where it joins the Adrenko (Adingkra), the Adrenko to where it joins the Bua (Boa), the Bua to where it joins the Kwaso (Kosu) and then the Kwaso. Above the confluence of the Bua and the Kwaso (hereinafter called the river junction) this line crosses the Kumasi road. The south-eastern boundary of the parcel in question starts at or near the river junction and runs downstre...