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Bengal Coal Co. Ltd. vs Sri Sri Janaradan Kishore Lal Singh Deo ... on 24 March, 1936

36. The learned Advocate General also relied on the decision of the Privy Council in -- 'Bengal Coal Co. Ltd. v. Sri Sri Janardan Kishorelal Singh' deciding the appeal from this High Court whose judgment is reported in -- 'Bengal Coal Co. Ltd. v. Sri Sri Janardan Kishore Lal Singh' . The language of the covenant in that case used the words in a mining lease "charged, assessed or imposed upon the said mine or any part thereof". I must say at once that the words I have to construe are not similar. It was held by the Privy Council in that case that on the construction of the covenant' the case being - a levy on the immovable property was a demand which was within the covenant but income tax was outside such covenant. Sir George Rankin in delivering the judgment of the Privy Council at p. 245 of observed:
Calcutta High Court Cites 9 - Cited by 4 - Full Document
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