1928 (11) TMI 2

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....re is anything to distinguish it from the Scottish case of The Scottish Shire, Line, Limited v. Lethem (1912) 6 Tax Cases 91. That was a very strong Court consisting of the Lord Justice Clerk, Lord Dundas, Lord Salvesen and Lord Guthrie. Therefore I should feel myself constrained and do feel myself constrained to follow those eminent Judges unless it can shown that there is either something on the....

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....ge of the Finance Act, 1907, on which the Scottish case was a decision? I am not going to read the two sections at length. It is sufficient to say that I have scrutinised them very carefully with the aid of counsel and that I am quite clearly of opinion that there is no material difference in the language and that, whatever was intended to be effected, the scope of the Indian Act is absolutely the....