control by Parliament.
When British Crown administered India, it applied the same law of prerogative for priority for
Crown debts. Crown and its prerogatives ... character of a prerogative of the Crown to collect revenue and therefore Crown debt was given the priority on the basis
officer of the Crown authorized to sue and be sued in respect of all Crown-debts and contracts. In that character these promissory notes were ... appears to me, therefore, that the debt is in substance a debt due to the Crown.
13. But it is said that
Crown has assented Section 230(1) , Indian Companies Act is an instance where the Crown's priority as respects revenue and other debts ... certain debts, because they are debts due to flow into the public treasury. The justification of the priority, therefore, is that the debts to which
under the Excise Act claim priority over all other debts as Crown debts. The mortgage to the Alliance Bank is in respect of the leasehold ... behalf of the Punjab Government that in this country a Crown debt is entitled to precedence over every other kind of debt, whether secured
Crown has assented. Section 230(1) of the Indian Companies Act is an instance where the Crowns priority as respects revenue and other debts ... certain debts, because they are debts due to flow into the public treasury. The justification of the priority, therefore, is that the debts to which
shall be paid in priority to all other debts
(a) all debts due to the Crown or to any local authority;
(6) all salary ... debts due to Crown have priority, in spite of the provision in Section 230, giving priority to specific Crown debts On the contrary
down after considering the common law in England giving priority of Crown debts, the Indian Income-tax Act of 1922, Section 46 , and also ... Court that though the English common law doctrine of priority of Crown debts regarding tax dues might have been recognised by judicial decisions in India
debt paid."
It is to be observed that in the present case the unsecured debts other than the debt due to the Crown only ... present case even if the debt of the Crown be very substantially reduced I do not think that the position will ever be reached when
Government was transferred from the East India Company to the Crown. Section. 65 of that Statute provides as follows: "The Secretary of State ... officer of the Crown authorized to sue and be sued in respect of all Crown debts and contracts." On page 452, he says
precedence. There is no doubt that the Court-fees form a Crown debt and under ordinary circumstances the principle would apply that the Crown would ... though it indicates the manner, in which the Crown may proceed to realise the debt, it does not preclude the Crown or its representatives from
