1955 (9) TMI 39

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....mi Iyengar, Senior Advocate (S. Subramaniam, Advocate, with him), for the appellants. K.B. Asthana and C.P. Lal, Advocates, for the intervener. V.K.T. Chari, Advocate-General of Madras (R. Ganapathy Iyer, K. Veeraswami and P.G. Gokhale, Advocates, with him), for the respondent. The Judgment of the Court was delivered by CHANDRASEKHARA AIYAR, J.-This appeal comes before us on leave granted ....

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.... Officer, the Commercial Tax Officer of Malabar and the Board of Revenue. Thereupon, he filed a suit O.S. No. 25 of 1948 in the Subordinate Judge's Court, Cochin, for a declaration that the assess- ment was unauthorised, illegal, and ultra vires. The Subordinate Judge dismissed his suit, and on appeal, the High Court of Madras upheld the dismissal but gave the plaintiff leave to appeal on the grou....

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....was properly assessed. Mr. K.S. Krishnaswamy Iyengar, the learned counsel for the appellant, challenged firstly the finding that the contracts of sale were entered into in Fort Cochin, and he contended that there was no evidence to justify it. There is the evidence of the 3rd witness for the defendant in support of the finding. Further, the plaintiff did not set out any such plea in his reply to t....