A.P.SEN, E.S.VENKATARAMIAH, R.S.PATHAK
Barendra Prasad Ray – Appellant
Versus
Income Tax Officer, A Ward, Foreign Section – Respondent
Judgment
VENKATARAMIAH, J.:- This appeal by certificate under Article 133 of the Constitution arises out of a writ petition filed by the appellants under Article 226 of the Constitution of India before the High Court of Calcutta. The appellants are partners of a firm of Solicitors known as M/s. Orr. Dignam & Co., having its office at Calcutta. The appellants acted as the Solicitors of a German Corporation known as Ferbwerke Hoechst Aktiengesellschaft Vormals Meister Lucius & Burning (a Corporation organised under the law of Federal Republic of Germany) (hereinafter referred to as the German Corporation) in two suits filed on the Original Side of the Calcutta High Court - one Suit No. 511 of 1962 filed by the Bengal Chemical and Pharmaceutical Works Ltd. against the German Corporation and another Suit No. 1124 of 1962 filed by the German Corporation against the Bengal Chemical and Pharmaceutical Works Ltd. on the alleged infringement of a patent. The appellants were instructed by a firm of Solicitors in London namely M/s. Ashurst, Morris, Crisp and Co. (hereinafter referred to as the London Solicitors) who were also acting for the German Corporation by a cable dated May 31, 1965 to r
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