Government of India, Ministry of Finance (Revenue Division) v Taylor and another
| Jurisdiction | England & Wales |
| Judgment Date | 10 November 1953 |
| Date | 10 November 1953 |
| Court | Court of Appeal |
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9 cases
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Government of India, Ministry of Finance (Revenue Division) v Taylor and another
...Mansfield led, Lord Kenyon C.J. followed, though he was not a judge who followed blindly. I agree with the learned Master of the Rolls, [1954] Ch. 131, 147–9[1], that it is clear from such cases as Clugas v. PenalunaUNK (1791) 4 Term Rep. 466, Bernard v. ReedENR (1794) 1 Esp. 91 and Waymell......
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Procter & Gamble Company v Svenska Cellulosa Aktiebolaget SCA
...to present, future, and contingent liabilities (see, for example, per Lord Evershed MR In re Delhi Electrical Supply and Traction Co. Ltd [1954] Ch 131 at 160); but it does not always or even ordinarily extend to unenforceable obligations (see ibid. and Marshal Shipping Co v Board of Trade......
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Krok and Another v Commissioner, South African Revenue Service
...(Inhabitants) 116 ER 811 ((1848) 12 QB 120): J dictum at 814 applied 2015 (6) SA p319 Re Delhi Electric Supply & Traction Co Ltd [1953] 2 All ER 1452 (CA): A referred Case Information P Ginsburg SC (with G Goldman) for the first appellant. AE Franklin SC (with SW Burger) for the second appe......
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Seth Pinegar Plaintiff v Isoftstone Holding Ltd Defendant
... ... share option agreements, to pay to the Revenue of the PRC and for which it is entitled to be ... There the Spanish Government expropriated by decree shares in various Spanish ... as recognized and restated in Government of India v Taylor [1955] AC 491 5 — that the courts do ... enforcement of a penal or revenue law in another country when no claim under that law remained ... ...
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1 firm's commentaries
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The Revenue Rule And The Recognition Of Tax Claims In Cross-Border Cases
...of India v. Taylor, [1955] A.C. 491 (affirming the decision of the Court of Appeal in In re Delhi Electric Supply and Traction Co. Ltd., [1954] Ch. 131, in which Jenkins, L.J. said: "I have come to the conclusion that if the claim of the applicant were allowed, subject to ascertainment of q......