WILKINS (INSPECTOR OF TAXES) Vs. ROGERSON
HIGH COURT OF CALCUTTA
Wilkins (Inspector Of Taxes)
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(1.) The point involved in this appeal falls indeed within the narrowest compass; but it is, or appears to be, novel in the sense that no strictly comparable case seems to have come before the court before.
(2.) Mr. Rogerson, the respondent, at the relevant date in 1955-56 was in the service of a company known as the Anglo-Oriental & General Investment Trust Limited. As the season of goodwill approached in the year, 1955, the company, of which he was the servant, wrote to him, and to some twenty or twenty-one fellow servants, a letter which, so far as material, was as follows :
"The Board have decided to make a Christmas present to all male members of the staff of clothes suitable for wear at the office up to the value of Pounds 15. Arrangements have been made with Messrs. Montague Burton Ltd., 112, Cheapside, E. C. 2, for you to be able to acquire from them a choice from or combination of the following : Suit, overcoat raincoat. The bill will be sent to the Trust, and it is stressed that no cash payment either way can be made between Pounds 15 and the actual cost of the goods.
Please take this letter with you when you visit Messrs. Montague Burton, which can be done on or after Thursday, November 10, 1955. Messrs. Montague Burton will provide a fitting if this is required and asked for. They will also make alterations if required. Both fittings and alterations will take additional time."
(3.) On the same date the company wrote to Montague Burton Ltd. of 112, Cheapside, and the letter is as follows:
"We write with reference to the visit of Mr. W. Peter Spens on November 4, 1955. This company, a subsidiary of London Tin Corporation Ltd., has decided to give its male staff a Christmas present (purchased from Messrs. Montague Burton Ltd.) up to the value of Pounds 15 of clothes suitable for wear at the office drawn from a choice from or combination of a suit, overcoat or raincoat. We enclose a copy of a letter which we will write to each male member on the staff whose names are given below," and then there follows the list of names. "Please supply them with suits, overcoats or raincoats as above, and send us your account in due course. We stress that the bill will be paid by this company, and no cash payment either way can be made between Pounds 15 and the actual cost of the clothes. We have advised the staff to call on you on or after Thursday, November 10, 1955," etc.;
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