English authorities may be
useful guides. (Vide the observations of the Privy Council
in the Commissioner of Income-tax v. Shaw Wallace ... learned counsel for the appellant in
connection with the Privy Council decision in the
Commissioner of Income-tax v. Shaw Wallace & Co. (1). That
appellants then applied for leave to appeal to the Privy
Council on August 15, 1944. Their applications were heard
together and were disposed ... whereby leave was granted to them to appeal to the
Privy Council and their prayer for consolidating all the
appeals was also allowed. These appeals
their Lordships of the Privy Council observed as follows.-
"....it is well established that such recitals cannot by themselves be relied upon ... time. Vide 47 Ind App 6 : AIR 1920 PC 64. The Privy Council has not relied on Section 90 of the Evidence Act to justify
chiefly based on the view taken by their Lordships of the Privy Council in ILR 6 Rang 29 : (AIR 1927 PC 252).
7. The learned ... decided by their Lordships of the Privy Council on its own peculiar facts and that their Lordships did not either intend to or actually
parte. In spite of this, however, their Lordships of the Privy Council came to the conclusion that the appellants ought not to be refused restitution ... convince us that a different view had been taken by the Privy Council in Muralidhar Chatterjee v. International Film Co.. Ltd. and he has drawn
Kailash Chandra Bhoumik 's case and the decision of the Privy Council in Ikramul Huq's case held that it was legitimate ... commence. The learned Judges referred to the decision of the Privy Council in Smt. Giribala Dasi v. Kalidas Bhanja
Hemanta Kumari Debi v.
Midnapur Zamindari Co. Ltd. (1) the Privy Council has held
that " an agreement to lease, which a lease ... inadmissible in evidence. This plea was
rejected by the Privy Council on the ground that the
document did not effect an actual demise
Judicial Committee of the Privy Council holds that in a suit in India upon an award made upon a submission to arbitration in England, irregularity ... support of this proposition the decision of the Privy Council in Sheoparsan Singh v. Ramnan-dan Prasad Narayan Singh
force. The principle underlying Section 403 has been staled by the Privy Council in a case from Malaya, Sambasivam v. Public Prosecutor ... hand, rejected the evidence having regard to the observations of the Privy Council in Sambasivam's Case
view taken by them they relied on thedecisionof the Privy Council in Secretary of State v. India General Steam Navigation ... again held relying on the same decision of the Privy Council, that prices, which are given by the Collector to persons whose lands are acquired