Law:

Section:

P L D 1957 Privy Council 81       (a) Rent Restriction legislation--------Whether should affect rateable value of property under taxing laws-(Trinidad case) (Punjab Urban Immovable Property Tax Act, (XVII of 1940)-West Pakistan Urban Rent Restriction Ordinance (XIX of 1956).   Held, that under Trinidad Law, in determining rateable value of any hereditament, regard must be had to the Rent Restriction Ordinance which affects the annual rent payable to and exigible by the landlord.   According to the decision of the House of Lords in Poplar Assessment Committee v. Roberts (1922) 2 A C 93 the Rent Restriction Act of 1920 had no effect on valuations for rating under English law.   But the Poplar case was held by their Lordships in the present case to be inapplicable owing to the different bases of rating under the two laws.   Under English law the rate is imposed upon the occupier. There must be an occupier or there is no rate. Not only is it not imposed on the owner but it is not a charge on the land. If the rate is not paid the Authority's remedy is by distress and sale of the goods of the occupier.   In Trinidad the rate is borne by the owner; it is a charge on the rateable hereditament; it is exigible if there is no occupier.   Poplar Assessment Committee v. Roberts (1922) 2 A C 93 inapplicable.   Rawlence v. Croydon Corporation (1952) 2 A L R 535 ref.   (b) Privy Council--------(Trinidad) Rules governing appeals to-Order in Council, (dated 2nd April 1909), Rule 2 (a) Applies, both, when question of "Court" from whose judgment appeal is to be preferred, is determined by the Rules and Practice of the Supreme Court, or by statute-Constitution of Pakistan, Arts. 157, 158.   Rule 2 (a) of the Order in Council (Trinidad) (2nd April 1909) provided that an appeal shall lie as of right from a final judgment of the Court etc., and "Court" was defined as meaning: "Either the Full Court or a single Judge of the Supreme Court of Trinidad and Tobago according as the matter in question is one which, under the Rules and Practice of the Supreme Court, properly appertains to the Full Court…