ABDULLABHAI LALJI Vs. EXECUTIVE COMMITTEE

JUDGEMENT

(1.) This is a reference from the Resident at Aden in an appeal in Suit No. 113 of 1914 filed in the Court of the Resident requesting the opinion of the High Court under Section 8 of the Aden Act II of 1864 on certain questions relating to an assessment to property and sanitary tax prayed by the plaintiffs in the suit to be set aside.

(2.) It appears that in 1909 the firm of Abdullabhoy and Joomabhoy Lalji, whom I shall hereafter call the plaintiff s, obtained from Government a lease of certain lands in the Sheikh Othman District of Aden for the purpose of constructing saltworks thereon at an annual rent of Rs. 7,000 for the land and a royalty of eight annas per ton of salt exported. The plaintiffs proceeded to erect a factory for crushing salt on the land. The works first commenced to yield salt in the official year 1911-12.

(3.) The defendants are the assessing authority for the Aden Settlement under two Notifications dated 26th March 1909 levying certain taxes and laying down rules for the assessment and collection of these taxes. The Notifications were issued by the Political Resident with the previous sanction of Government and in exercise of powers conferred upon him by the Settlement Regulation VII of 1900.