TMI Blog1957 (10) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... very small extent which may be ignored), the contention of the plaintiff that the sales on which the tax was assessed and collected took place, not within the Province of Madras but within the Indian State of Cochin, being upheld. (All references to territorial units will be in accordance with the state of affairs prevailing at the time). The State has appealed. A.S. No. 651 of 1954 (withdrawn to the High Court from the District Court, South Malabar, where it was A.S. No. 4 of 1953) is its appeal from O.S. No. 41; A.S. No. 348 of 1953 its appeal from O.S. No. 42; and A.S. No. 349 of 1953, from O.S. No. 53. 2.. The only question in the appeals is whether the sales in question took place in the Indian State of Cochin as contended by the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entered into with steamship agents) for the use of steamers in port. The coal is brought from the company's dump in Candle Island by the company's contractor. And the requisite quantity is trimmed into the bunkers of the steamer. It has been shown that in all but a very few cases the steamers were in Cochin State waters. 7.. So far as F.O.W. and T.I.B. sales are concerned, the learned Government Pleader has not attempted to assail the finding of the lower Court that property in the goods passed (except to the very small extent to which it has disallowed the plaintiff's claim) in Cochin State waters. In F.O.W. sales it would appear that the coal was never within the limits of the Madras Province. In the case of T.I.B. sales, however, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was effected. It is printed (as No. 25) at page 267 of Vol. X of Aitchison's Treaties and it runs as follows: "Agreement entered into by the Raja of Cochin regarding the cession of jurisdiction on the Cochin portion of the Shoranur-Cochin Railway, 1899. I, Rama Varma, Raja of Cochin, hereby cede to the British Government full and exclusive power and jurisdiction of every kind over the lands in the said State, which are or may hereafter be, occupied by the Shoranur-Cochin Railway (including all lands occupied for stations, for out-buildings, and for other railway purposes) and over all persons and things whatsoever within the said lands. P. Rajagopala Chari, Diwan of Cochin. The Palace, Trippunithurai, Rama Varma, The 22nd day of August, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... full and exclusive power and jurisdiction of every kind over the lands lying within their respective States which are, or may hereafter be occupied by the ShoranurCochin Railway (including the lands occupied by stations, by outbuildings, and for other railway purposes) and over all persons and things whatsoever within the said lands: In exercise of such power and jurisdiction and of the powers conferred by the Indian (Foreign Jurisdiction) Order in Council, 1902, the Governor-General-in-Council is pleased to provide as follows for the administration of justice within the said lands: (i) The said lands shall be deemed to be part of the Cochin taluk of the Malabar district. (ii) All laws for the time being in force in the Malabar distr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abar District and that the laws in force there are not in force in the said lands. In other words, the Province of Madras has no jurisdiction whatsoever over the lands in so far as the levy of sales tax (or for that matter anything unconnected with the administration of justice) is concerned. 12.. The Order in Council of 1902, under which the notification purports to have been issued, was made under the Foreign Jurisdiction Act, 1890, and is reproduced at page 418 of Ilbert's Government of India (Third edition). A study of the order, as of the provisions of the Act, makes it fairly plain that jurisdiction to levy taxes could not have been assumed, but it is unnecessary to labour the point since, as we have found, it was not in fact assu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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