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Government of India, Ministry of Finance (Revenue Division) v. Taylor

[1955] AC 491; [1955] All ER 292; (1955) 27 ITR 356 (1955)

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Government of India, Ministry of Finance (Revenue Division) v. Taylor

United Kingdom House of Lords
[1955] AC 491; [1955] All ER 292; (1955) 27 ITR 356 (1955)

Facts

The Delhi Electric Supply & Traction Co. Ltd. (Delhi Electric) (defendant) operated in Delhi, India, from 1906 until 1947, when it sold its electrical and tramway business. Delhi Electric transferred most of the proceeds from the sale to England. Samuel Henry Taylor (defendant) was one of the former directors of Delhi Electric and served as one of the company’s liquidators. Among the claimants-in-liquidation against Delhi Electric was India’s Ministry of Finance Revenue Division (India) (plaintiff), which pressed a capital-gains-tax claim against Delhi Electric in both India and England. Delhi Electric admitted its tax liability in India and paid part of the claim with assets that remained in India. However, on behalf of Delhi Electric, Taylor rejected the tax claim brought in England during the liquidation proceedings. The trial court agreed that it could not adjudicate a tax claim asserted by a foreign country and dismissed the claim. India appealed, but the appellate court affirmed the trial court’s decision. India then appealed to the House of Lords.

Rule of Law

Issue

Holding and Reasoning (Simonds, J.)

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