Dalmia Dadri Cement Co., Ltd. v. Commissioner of Income Tax.

Abstract

International law in general — Relation to municipal law — Treaties — Effect on private rights — Merller of Jind into Patiala Union Effect of Covenant of merger — Act of State — The law of India.

State territory — In general — Effects of changes of sovereignty — Covenant for merger of former independent Indian States into Patiala Union, 1948 — Effect on rights of subjects of those States based on prior contract with Ruler — Act of State — The law of India.

State succession — Succession with regard to contractual obligations — Concessions — Agreement as to rate of income-tax — Agreement between Ruler of Jind and a company — Effect of merger of Jind into Patiala Union — Effect on concession — Act of State — Whether previous obligations of Ruler Incorporated into Constitution of new State — The law of India.