Sinha, J. - (1.) This is. a rule issued upon the Income-tax Officer, District IIIA, Calcutta, and the Union of India, to show cause why a writ in the nature of mandamus, certiorari or prohibition should not be issued directing a commission to be issued for the examination of witnesses and documents at Singapore.
(2.) The facts are briefly as follows. Sir Manaseeh Meyer, deceased of Singapore, died in the year 1930, leaving a will and a codicil. He left three sons, Jacob, Reuben and the petitioner Issac. By his last will and codicil, after making various bequests, he left the rest and residue of his estate to his three sons in equal shares. After his death, Jacob and Reuben took out probate of the will and codicil from the Supreme Court, Singapore. Jacob died in 1934. In 1942, the petitioner instituted a suit in this Court, being Suit No. 1302 of 1942 (Issac Manasseb Meyer v. Reuben Manasseh Meyer & ors.) for administration of the estate of the said testator, for partition and other reliefs. In 1946, Rebecca Meyer and Stanley Abbett, as the legal representatives of Jacob Meyer, deceased, took out an originating summons in the Supreme Court at Singapore, and obtained an order for the administration of the estate of Sir Manasseh Meyer. After various proceedings the parties ultimately entered into an agreement of compromise, dated the 18th July, 1947. Briefly speaking, the effect of it was to have the Calcutta Suit stayed perpetually and to allow the administration by the Singapore Court to continue.
(3.) The estate of Sir Manasseh Meyer inter alia consisted of two hotels at Singapore, namely, the New-Adelphi Hotel and the Sea-view Hotel. It was provided in the agreement, dated the 18th July, 1947, that these two Hotels would be incorporated into public limited companies. Actually, however, they were incorporated into two private limited companies. A series of litigation's broke out over the shares and directorship of these hotels and on or about 9th June, 1950, a further agreement was entered into settling the said disputes. Among, other things it was agreed that the companies having been formed for the benefit of the residuary legatees, would be run for their benefit. Reuben died sometime in 1951.;