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Documente Profesional
Documente Cultură
SUPREME COURT
1959
CHIEF JUSTICE
he Hon'ble justice Agga Maha Thray Sithu U MYINT
THEIN, O.B.E., A.T.M., ~LA., LL.B. (Cantab.), LL.D.
(Ran.}, Barrister-at-Law, Chief Justice of the Union.
PlJISNE JUDGES
'he Hon'ble Justice Thada Maba Thray Sithu U Ci-IAN
HTOON, LL.B. (Lond.), Barrister-at-Law.
be Hon'ble Justice Thada Maha Thray Sithu, Maha Thirt
Thw1hamma U Bo GYI, B.A., B.L., LL.D. (Ran.).
'he Hon'ble Justice Maha Thray Sitbu U AUNG THA
GYAW, B.A., B.L.
LAW OFFICERS OF THE UNION OF BURMA DURING
THE YEAR 1959
SUPREME COURT
PAGE
. Com,missioner (Commerce)
28
and four others
17~
~yin Byan Hin
of Chettinad Ltd. v. Daw Hmi and two others 51
K. Chin v. Hajee Ebrahim Mohamed Seedat 53
E. M. Abdul Rahman v. The Union of Burma 184
Ali v. Secre~ary, Ministry of Immigration and
National Registration and one 187
M. Suleman and six others v. E. K. Moideen mtd two
~-- 36
Sin (alias) Maung Shwe Mya v. The Finance
Mini$ter and two others ... 196
Ebrahim v. The Controller of Immigration, Burma 92
Tin Dredging Ltd. v. Income-Tax Officer,
Companies Circle, Rangoon 1
Bar Council, Hight C~mrt, Rangoon v. Daw Tin Tin
. Aye 201
Burmese Review Ltd. and two others v. Daw Than
Tin 206
Ba Hla and others .,_ S.A.M.B. ana others 38
Khin Maung v. U Thaung Pe (a) Maung Pa and .three
others . 80
Lay v. The Union of Burma and on~ 60
Vlll LIST OF CASES REPORTED
PACE
<:
8dCDU
L
0()
.
LIST OF CASES REPORTED IX
'2?
LIST OF CASE~ CITED
PAGE
5.o!.I IP'JC~lCT.(C\JCT.l<.lOI:~
PAGE
. SUPREME COURT.
(RESPOND:t:NT). *
could not have foreseen that the amended Act would be S.C.
I959
promulgated on 4th April 1954 with retrospective effect as
THABAWLEllC
from 1st October 1953, and (c) that section r8(3D) could TIN DREDG-
ING LTD.
'not be invoked, there being no principal officer of the v.
company resident iri Burma. , . INCOME~TAX
0FFIC!ER,
By a letter dated the 17th January 1957. the Income CoMPANIES
CIRCLE,
Tax Officer conveyed his orders to the Company through RANGOON.
Mr. Tyrwhitt~Drake. In this it was stated:
" If the Principal Officer was not aware of the provision
of law, he got notice of it on 8th April 1954 and he should
have recovered the sqper~tax which he omitted to do so on
26th March 1954."
It must be noted that the 8th April 1954 was the date
on which the Act was promulgated, and the Income Tax
Officer's contention in reality is that the Principal Officer
must be deemed to ha.ve known ot the change in law.
In reply to the second contention the finding was :
" It is the view of this Department that the Act applies to
any person who is a Principal Officer whether that person is
within the territory of the Union of Burma, or not."
The communication ends with the fo]Jowing two
paragraphs : - ..
" In view of the above, I hold that the company is liable
to deduct super"tax under section 18 (3D) on the dividends
declared on the 26th March 1954. I therefore requ~t you to
adv}se the Company to pay the super-tax due on the !oiaid
dividend without further delay. I enclose a statement show-
ing the amount of super"tax pay<J.ble and a chalan for the
said amount.
You are also requested to file list of dividends subsequently
deelarcii ;])y the company and to state if super-tax were
deiucted on such dividends."
Now, defiance of such anorder, if it can be enforced,
would be punishable under section 51(a); or section r8(7)
.may be invoked under which_the .C~omp~ny may be deemed
~to be an assessee in default, witb all its. consequences-
~ : . .
8 BUE.MA LAW REPGRTS.
. .e>
as~ct made b:y: the Appellate Tribuna
ns, C.J. that the revenue laws of one muntry will not ~~<;9
enforced by another, and i:t may be accepted as a " -
THABAWLEIK
eral principle th?-t " states can legislate effectively only TEN DRt:oG-
the1r . . " - crof t v. ''D unph y ( r,.
. own terntones \. " Th e LNGv.LTD.
enue laws of a country are addressed to the inhabi- INcoME-TAx OFFICER,
ts of that country a-nd are ineffecnual to reach or affect CoMPANIEs
sons beyond Its. bord ers " -Forbes v. Attorney- . G eneral RANGooN.
CIRCLE .
SUJlREM.E COURT.
t S.C.
1959
u TUN PE (APPLICANF)
'
Feb. 27.
v.
u MAUNG TIN AND FOUR OTHERS., (RESPONDENTS).*
of a regular smt.
. .
that what he is allowed to do is to follow the proced;
2
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20 BURMA LAW REPORTS. [1
59] BURMA tJ..w REPORTS. 21
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26 BURMA LAW 'REPORTS.
SUPREME COURT.
Nakunja Rani Chowdlwra11i v. The Secretary of State, (r9r6) I.L.R. 43 Cal. S.C.
30, referred to. 1959
In the absence of an application by the petitioner for action under s. 19E the ANARKALI
'inancial Commissioner himself cannot initiate action under that section and tJ.
~e order of the Financial Commissioner following such action is one made THE LFINAN-
rithout jurisdiction. CIALCOM-
MISSIONER
(CoMMERCE)>
:yaw Khin for the 'applicant. RANGOON,
M'!D ONE.
fla Maung (Government Advocate) for the respondents.
~he judgment of the Court was delivered by the Chief
Justice of the Union
I9H (4) only from the time the inventory is filed. Further- S.C.
1959
more, the rule making power under sub-section (8) is
only in respect of procedure to be, followed in enquiries ..
ANAR!\AL!
THE FINAN-
under sub-section (3) ; and thus the provisions in Rule 4 (iv) CIAL Co,.I-
regarding payment would be outside the scope of rule- MlSSIOl'ER
(COMMERCE)
making powers. .. RAKGOON,
A."<D O~E.
Rule 4 (v) reads-
.. When an additional Court fee is paid to the Collector
under the above stated procedme he shall forward it, witp
the g1ant, to the Financial Commissioner for action under
section 19E and 29} {2)."
"Section 29] (2)" is obviously a misprint for " 19] (2) " .
Rule 5 reads-
" In the event of undervaluation coming to the notice of
the Collector after the expiry of six months allowed by the
proviso to section 19H (4) for moving the Court to hold an
enquiry or in any case the Collector is time barred by that
proviso from moving . the Court in accordance with Rule
4 (iv), the Collector shall inform the Financial Commissioner
and shall remind the petitioner that he may apply to the
authority under section 19E and shall warn the petitioner of
the penalties to which he may become liable under section
I9G."
Clearly the Rules attempt to meet a situation when,
for any 'reason, the Collector had failed to move the Court
within the time limit. The Rules are at best directions
to the Collector to keep the Financial Commissioner
informed of the discovery but what the Financial Com-
missioner does must be within the ambit of the Court
Fees Act.
The Financial Commissioner has purported to have
acted in this case under section I 9E but, as pointed out in
Nakunja Rani Chowdhurani v. The Secretary of State (r),
if it is intended to take proceedings under section r9E,
the Court should be mbved for an enquiry under section
19 (4}. No such step was taken presumably because of
"(z) (1916) I.L.R. 43 Cal. 230.
3
34 BURMA LAW.,REPORTS. [l959
S.C. the time bar and thus, there was no compliance with
1959
ANARKALI
statutory requirements. There is no application by the
'V. petitioner for action under section r9E ; .and in the absence
THE FINAN-
CIAL Co<vt- of such an application the Financial Commissioner himself
MISSIONER
(COMMERCE)
cannot initiate action under the section.
RANGOON, We are not unmindful of the provisions of section 19G
AND ONE.
which covers cases where due to a mistake, or because of
subsequent discovery of property belonging to an estate,
too low a Court fee had b,een paid initially. The petitioner
in such cases is given six months of such discovery within
which to make an application to the Financial Commis-
sioner. Failure to make an application renders the
petitioner liable to a penalty.
We are in the advantageous position of having all the
relevant records before us and we can see that even
initially, too low a Court fee had been levied. by the
District Court. The estate was valued at K 17,ooo. Under
Article r r of Schedule I of the Court Fees Act as amended
by Act 39 of I 946 for an estate coming within the
K ro,ooo-K 50,000 bracket, 4 per cent is leviable. The
correct amount should be K 68o. The Court has levied
only K 580 and there has been an under-payment of
K roo. c
Secondly, in the Collector's Office at Thaton the
petitioner was asked to pay K 30 on K r,ooo. The amount
should have been K 40. The difference is K ro.
Thirdly, we note that though the deceased's share in the
mill at Chaungzon was estimated to be worth Rs. r4,6oo.
at the time the petition was made, the petitioner actually
obtained K r8,o55. vide Accqunts filed in the District
Cpurt. One should be satisfied that the petitioner could .
not have anticipated at the time the petition was filed
that she would .get so much. But as she did get it~ Court
Fees. should be paid on the excess amount of K 3455. .
Fourthly, though the Accounts mention that the mill
without the site was sold, the records do not show whether
1959] BURMA LAW REPORTS.
the site without the mill would really be worth another 1959
K 2,300 as found by the Township Officer, Chaungzon.
ANARKALI
However, if the petitioner accepts th,is valuation then the v.
THE FlNAN-
~hare of the deceased, s/r8th of K 2,300, will be K 639 CIAL CoM-
SUPREME COURT.
t s.c
1959 K. M. SULEMAN AND SIX OTHERS (APPLICANTS)
April6. v. .
E. K, MOIDEEN AND TWO OTHERS (RESPONDENTS). *
Urban Rent Cont1'ol Act, s. x6A-0rder made tmder,-Whm of 110 legal effect-
Sub-letting made in pursua{lce of-Not void-Transfer of .Property Act,
s. roB-Right of tmant to sub-let.
In respect of certain premises situated in an area to which s. x6A of the
Urban Rent Control Act had not been extended, the Controller of Rents,
upon application by a tenant, accorded permission to sub-let the premises.
While such an order can have no legal effect, sub-letting by the tenant is valid
under s. 108 of the Transfer of Property Act, in the absence of an agreement
with the landlord, to the contrary.
SUPREME COURT.
ts.c.
I959
u BA HLA AND OTHERS (APPLICANTS)
April 6.
v.
' S.A.M.B. AND OTHERS {RESPONDENTS).*
S.C.
1959
u BA HLA
AND OTHERS
v.
S.A.M.B.
AND OTHERS.
4
50 BURMA LAW REPORTS. [1959
S.C. sale order must be set aside and the proceedings should
continue.
~v~~ CM. II3/58-U Mutabhai-Myaungmya DORP No. 22
s.A~M.B. RE of 56/57. An auction sale took :r;>lace on 8th September
AND oTlffiRS. 1958. The Sale Order must be set aside and proceedings
should continue.
< "
C.M. II5/s8-U Ba Maling-Myaungmya DORP
No. r8 RE of 56!57; C.M. u6/s8-U Ba Shin-Myaung-
mya DORP No. 25 RE of 56/57; C.M. 117/58-U Maung
Thwin-Myaungmya DORP No. 28 RE of 56/57; and
C.M. I I8/ 58-U Than Maung-Myaungmya DORP
No. 27 RE of s6/57 These proceedings should take their
course.
Our formal orders are-
In Civil Miscellaneous Applications Nos. I II, II2
and II3, the orders of the De_guty Commission.er, Myaung-
mya, in respect of the auction sales are quashed. Civil
Miscellaneous Applications Nos. I IS, I I6, r 17, I r8 and
r2 I are dismissd. Civil Miscellaneous Applications Nos.
ror and I02 are dismissed as withdrawn as the applicants
by their petition dated the 3rd April I959 have sought
such with~awal.
The parties are to bear their own costs.
.1:959] BURMA LAW REPORTS . 51
SUPREME COURT.
' (APPLICANTS)
THE BANK OF CHETTINAD LTD. ts.c.
1959
v. :June z6.
DAW HMI AND TWO OTHERS {RESPONDEN'PS}. *
Vrban Rent Control .4.ct, s. zz-In rf!ference from order fixing standard rent
question of tenancy cannot be gone into-Proper procedure to be follo%~ed in
case of disputed tenancy.
Where in a reference from the order of the Assistant Controller of Rents
fixing the standard rent of a house, the Subdivisional Judge went into the
question of tenancy, which was denied by respondent No. I, who claimed
.ownership of the house in question.
Held : That the Subdivisional Judge erred in going into the question of
tenancy which is a matter for a Civil Court to decide.
Daw Ngwe Titt v. The Controller of Re11ts, (1951) B.L.R (S.C.) 85, followed .
.Held further : That as no Court can accept a plaint for recovery of rent
without a certificate fixing the standard ;ent (sees. 16 of the Urban Rent Control
Act), the pt:oper procedure would be to fix a standard rent without prejudice
to the claim of title or denial of tenancy on the part of the 1st respondent.
s.c.
I959
When the auction began the plaintiff enquired .
if the
- outside bidders C. K. Chin (the appellant before us) and
c. K.v.CHIN one Albert were Burmese nahona . Is. Th'IS question .
E=M was
justifiable because under the Transfer of Property (Restric-
~~~n tion) Act a foreign national needs permission to buy
landed property. It happened that these gentlemen had
their citizenship papers in their pockets and the auction
proceeded, and though the plaintiff went up to K 4o,ooo
the ultimate bid was that of C. K. Chin for K 8o,soo.
This was accepted. Next the Receiver proceeded to-
auction plot No. 27 which is admittedly more valuable
fhan plot No. 29. C. K. Chin~s initial bid was K ro,ooo
which was countered by the plaintiff with K r s.ooo.
This time C. K. Chin enquired if the plaintiff was a:
Burmese national. The plaintiff, supported by his
advocate, assured the Receiver that he was, but unlike
C. K. Chin and Albert, the plaintiff had not carried his
papers in his pocket. The Receiver therefore refused his
. bid, and the valuable property went for K w,soo.
It cannot -be- diSputed that the procedure adopted by
the Receiver, even if it was the outcome of the plaintiff's
own tactic", was unfair to the plaintiff and unfair to. the
heirs to the estate in that the assets of the estate would
be considerably reduced by this sale at almost a nominaf
price. As was to be. expected, the plaintiff took the
matter to the Judge and asked that the sale ih respect of
plot 27 be set aside, under Order 21, Rule 90 of the Civil
Procedure Code" The application could not be one
under this provision sine~ - i~ ;was -~not a sale in execution
of <t decree. However, despit~ the protest of C. K. Chin,
the )ea,rned. Dis~c~ and ."~pns _Jqdge held that The
posjtion called. for interfer~ce and ordered a fresa sal~.
C. K, Chin fook the matter on appeal and ~e prelimi:.
nary poip:t taken was that, .since the order of the Judge
.could riot ,possibly be under Order 21, Rule 90, no appeal
lay. That was a substantial point but the Appellate
1959] BURMA LAW REPORTS. 55
Court, rightly in our judgment, held that what the Judge s.c.
. 1959
had exercised was the mherent powers of the Court under -
. 151 of t h e c1v11 proced ure c ode. Th e submissions
sec t Ion c. K.v. CHm
of learned Counsel then turned on the question whether E~~:M
the Judge could have interfered in the summary manner ~~~~
that he had adopted or whether the plaintiff should be
made to institute a regular suit against the Receiver. 'he
Appellate Court, relying upon some authorities whio we
shall discuss later, drew a distinction between an agree~
ment to sell and a completed sale. The position prevail-
ing in the present case being merely the acceptance of
the bid at the auction and the acceptance of a percentage
of the, sale price as an immediate deposit, the Appellate
Court held that the stage had not been reached for the
plaintiff to file a separate suit ; and that therefore the
Court was competent to interfere. The appeal therefore
was dismissed.
We have granted special leave to appeal in this case
and the arguments before us have centred on the question
whether the plaintiff~respondent should have been asked
to file a separate suit. Dr. E Maung for the appellant
submits that there are special provisions in Order 2r, for
example, where a sale (which may be by a Receiver)
needs the confirmation of the CoQ.rt ; or in the case of a
sale by the Receiver in Insolvency proceedings where the
sale may be sen aside by application to the Judge under
section 68 of the Burma Insolvency Ac~. But here, the
Receiver was appol'nted un<ier Order 4<> and was ordered
by the Court to auction the properties, a process which
he duly c~ried. out. Wh1l~ it is true that no sale deed
has yet been executed, Dr. E Maung emphasises that an
agreem!nt to buy on the part of the purchaser and an
agreement to sell on 'lhe part of the Receiver (duly
authorised to sell by the Court) had been -effected resulting
in a completed contract for sale, and thus a party
aggrieved by the sale should file a separate suit. - -
56 BURMA LAW REPORTS. [1959
S.C. We consider it indisputable that the action of a
l959
Receiver is at the behest and on behalf of the Court and
c. K. CHIN
'V. that he is, at all times, subject to the control of the Court
HAJEE
E:sRAHIM which possesses the powe:r to make all necessary orders
MOHAMED
SEEOAT.
for the control of Receivers appointed by it.. Such control
of the Court can therefore be invoked by a person who
is prejudiced by the conduct of a Receiver and relief may
be sought by way of an application in the same pro-
ceedings in which the Receiver was appointed. See
Searle v. Choat (r). This would seem to be the normal
course of action rather than to resort to a separate suit.
The proposition has found acceptance in the Indian
Courts but Woodroffe ]., with' whom the law relating
to Receivers will always be associated, drew a distinction
between executed and executory contracts entered fnto
by Receivers. In Surendro Keshub Roy v. Doorgasoon-
dery Dosee (2) the Receiver had accepted the offer of a
lease of property, had even given possession but would
not execute a .lease deed because the position had
changed, the plaintiff having lost the suit. Mr.
Woodroffe, as he then was, appeared as counsel for the
defendant and in supporting the stand taken by the
Receiver, stressed that the lessee's remedy sliould have
been by way of a separate suit for specific performance,
mQre sq because the lessee was not a party. to . .the suit
and because -the main '$:Uit had. ended in favo.ur- of the
owner.,defenqant,.. Trevely<m, .J. fl.qwever tlid not think it
m~de the slightest di1ft:tf~I}c~ :w;he~her a third party had
made. the applica~iop.. He. point;-# out th~t the <:ontract
was completed and implemented by delivery of possession
before the original suit was dismissed. He therefore
held that: "
" A. Court has complete powoc to enforce summarily a
contraC':t. made by it when managing or administering an
estate whatever the contract may be."
(r) (r884) L.R. 25 Ch.D. 723. (z) I.L.R. (1898) 25 Cal. 253
.~
BURMA LAW REPORTS. 57
S.C.
execution of the lease was ordered. 1959
Kr1sta Chandra Ghose v. Kiista Sakha Ghose (I) C. K. CHIN
to a third party was sought to be set aside. Mr. v.
HAJEE
,.,.,...,~ ...,..,.tto then had been elevated to the Calcutta High EBRAHIM
MOHAMEP
The Advocate- SEEDAT.
(1) I.L.R. (1908) 36 Cal. 52. (2) I.L.R. (1898) 25 Cal. 253.
58 BURMA LAW REPORTS. [1959
S.C.
1959
was of the view that had the matter rested on an agree-
c. K. CHIN ment which had not been carried out, the Court might
v. prevent the Receiver giving effect to the agreement.
HAJEE
E13RAHIM In Ratnasami Pillay v. Sabapathi Pillai (r), in which
MOHAMED
SEED AT. apparently no such full authority had been given to the
Receiver, 'the Court held that the Receiver being an officer
of the Court who could only exercise such powers as had
been expressly granted to him by the Court, a sale of
property by him under the direction of the Court would
not be binding on the Court or the property unless
accepted by the Court.
From the authorities canvassed before us the following
principles emerge. The Receiver appointed under Order
40 of the Code of Civil Procedure has no vested interest
in the property over which he is appointed Receiver. He
is an officer of the Court on whom the Court exercises
real control. For example, Order 40, Rule 4 (c) enables
the Court to deal with the assessment of loss due to wilful
default or gross negligence of a Receiver without the
necessity of a separate suit. As an officer of the Court
who has no interest in the property, he can exercise only
such powe:rrs as have been expressly granted by the Court
and does so subject to the control of the Court. Con-
sequently, when he on behalf of the Court enters into a
COD;tract of sale or effects a sale of property over which
he has been appointed Receiver, the Court may, where
necessary, interfere with such contract or s.ale in a
summary manner. Such power may be exercised even
where he has been authorised to s~U the property without
further orders of the Court.' But where the sale has
been completed pursuant to such authority, so that the
interest or' a third party in the property superveifes, nor-
.mally the Court should leaye theperson aggrieved by the
action of the Receiver to seek _redress in a separate suit.
SUPREME COURT.
ts.c.
1959
u NYI LA~( {.~fPELLANT)
May .u.
v.
THE UNION OF BURMA AND ONE (RESPONDENTS).*
('
~c
J
. 0
1959] BURMA LAW REPORTS. 67
68 BURMA: LAW REPORTS. [1959
:!959] BURMA LAW REPORTS. 69
70 BURMA LA'vV REPORTS. [1959
BURMA LAW REPORTS. 71
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BURMA LAW REPORTS.
76 BURM~ LAW JREP,ORTS. [1959
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78 BURMA LAW REPORTS. (1959
I959] BURMA LA'0/ REPORTS. 19
80 BURMA 'LAW REPORTS.
SUJ,JREi\;1~ COURT.
ts.c.
195.9 U KHIN MAUNG (APPLICANT)
Aug. ZI. v.
U THAUNG PE (alias) MAUNG PA AND THREE OTHERS
(RESPONDENTS).*
6
BURMA LAW REPORTS. [I959
r~Q~ ul 9 (~cqpoSa:rJ~Oi(~J':8)
('
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J
BURMA LAW REPORTS.
O)~:;o~ J
oq (m) ro9
84 BURMA LAW REPORTS. [1959
ol ?
BURhl& LAW REPORTS. 85
86 BURMA LAW REPORTS.
. -. . ' . - :fq>'. .
115. [S. 622] The High Court may call for the record
of any case which has been decided by any
Revision.
Court subordinate to such High Court and
m which no appeal lies thereto,
88 BURMA LAW REPORTS. [1959
I959] BURMA LAW REPORTS. 89'
0 c
oxnoxnr
L l>
90 BURMA LAW REPORTS. [I959
il9S9] BlJRMA LAW REPORTS. .91
92 BURMA LAW REPORTS. [ 1 959
SUPREME COURT.
t S;C. SYED EBRAHIM (APPLICANT)
1959
v.
SePt. II.
THE CONTROLLER OF IMMIGRATION, BURMA
(RESPONDENT).*
Immigration (Emergency Provisions) Act, s. 7 (I)-Deportation of persott born:
in Burma-President's power under.
'Where the applicant was convicted for overstaying the permit effective-
for three years after his re-entry into Burma in I 949 itlis within the discretion
and competence of the President to order his deportation under section 7 ( 1) of"
the Immigration (Emergency Provisions) Act, even though the applicant may
have been born in Burma.
Karam Singh v. The Controller of Immigration, (1951) B.L.R. (S.C.) 25,..
distinguished and explained.
for example, limit their stay to one year, or it may be for an RC~
indefinite stay. Such permits may be withdrawn or its condi- I9s9
---..:.._.
SUPREME COURT.
\Vhen the 1919 Act was superseded by the Government of India Act, 1935, s.c.
s. 240 of the later Act reiterated th., concept of employment during I9~?
pleasure. What had been provided by Rule 55 mentioned above that a u Ta,CDZ?:I
reasonable opportunity of showing cause should be given, was embodied in
s. 240 itsetf.
High Commissioner for India mtd Paki.,tan v. I. lvi. Lall, 75 LA. 225,
referred to.
Provsion similar to those in s. 240 of the Indian Act were embodied CoMMODITY
in s. 97 of the Government of Burma Act, 1935 At the same time to D1STRIBTJ-
meet any eventuality, s. 128 embodied the provision that notwithstanding TlON.
the repeal of the 1919 Act, until the enactment of new provisions, rules
relating to civil servants in force immediately before the commencement of
the-1935 Act were to continue in force and to be deemed to have been made
under the appropriate provisions of the 1935 Act. . The Government of India
Act, 1935 had a similar provision in s. 276.
In the Indian Constitution, the concept of em12loyment during pleasure
is expressly preserved by s. 310. S. 3II guarantees a ~ble
opportunity of showing ~;ause, while s. 313 ensures the continuance
in force of all provisions relating to the public services. Thus the position
of the civil servant in India has undergone no change in regard to his
constitutional right to be afforded an opportunity of showing cause against
punishment. Klzem Chand v. The Republic of India, A.I.R (1958) S.C.
300, referred to.
But the Burmese Constitution contains no provisions similar to those of
India's and the relationship between the Government of Burma and its civil
servants is that of master and servant.
If administrative remedies are denied to a civil servant or if they should
prove inefficacious, he should seek redress by way of a suit against Government.
Resort to the writ jurisdiction of the Court is not an appropriate or satisfactory
measure.
A~ order passed by the Minister himself must be construed as one exercised
by the Union Government collectively, and as such, under the Discipline
and Appeal Rules there can be no appeal, administratively against the orde.!i~
But the fact that there is no provision for appeal does not preclude Gover1,1_menf
from reviewing the position.
The definition of the term "Existing Law " in s. 222 of the Burmese
Constitution must be considered along with s. 226.
The British Legislatur e, by the Burma Independence Act, 1948 repealed
in its entirety the Government of Burma Act, 1935, as from the day the Burmese
Constitution came into force and having been thus repealed b y a competent
leg islature the Act could not contirflle as " existing law " and rules framed
thereunder died with the Act itself. <
Funda~ental Rules, Discipline and Leave Rules, and even "G" Circular
15 are still observed. There have even been amendments and reJ-~jis ..._in
respect of st>me of.these rules. N~ new set of rules and regulations perta4{fug
to the G:ivil Services have yet been framed, but as the bulk of Government
_employees were made to continue in service under s. 229 and ~lso because
;.G overnment itself t reats these rules and regulations to be of full -~ffe~t , eye11
BURMA LAW REPORTS. [1959
S.C. if these rules and regulations have no statutory force, they must be taken
r959 as the conditions of service of government employees retained under
U THA DIN s.229 of the Constitution or recruited after Burma's change in status.
v.
THE
Sl::CRETARY,
U Paina for the applicant.
MINISTRY OF .
Co-oPEM- Hla Mauna (Government Advocate) for the respondent.
TIVE &
COMMODITY
DISTRIBU- U MYINT THEIN, C.J.-The applicant U Tha Din was
TION.
removed from the service of the Government and he has
moved this Court in the exercise of its writ jurisdiction
(r) to quash the order of remoyal, (2) to restrain Govern-
ment from conducting a further departmental enquiry, and
(3) to call upon Government to pay him the salary due to
him as from the ~ate of his suspension from service.
Government has filed no returns but the relevant files
were forwarded to the Court. The learned Government
Advocate has informed us that he has received no special
instructions, so that we do not know what Government's
official policy is, towards civil servants in regard to their
conditions of servl.ce, their retention and their removal.
The facts which prevailed in this case are not in dispute.
One U Khin Maung Lat, ,since deceased, a member of the
senior bratJ,ch of the Civil Service and who at the relevant
time was the Commissioner of Civil Supplies, was prose-
cuted in 1949 along with the applicant U Tha Din who was.
:'his Secretary. A Tribunal of three with a Judge of the
High Court as President, discharged them. The matter was
taken up on revision and a further enquiry was ordered.
A second Tribunal of three, with another judge of the
High Court as President, acquitted them in Case No. 2 of
19.$'0 on the 2rst November r~so. This acquittal was up-
held by the Appellate Court in Criminal Appeal No. 240
of 1951 by an order dated the roth September I95l There
was also a complaint which was :Qled simultaneously, under
se~tion.4 (r) (d) (2) of the Suppression of Bribery and Cor-
ruption Act on the same facts. A formal acquittal in this
~ase was entered. by the Tribpnal. .
1959] BURMA LAW REPORTS.
S.C. Finance and Revenue and obtained the consent of the Ministry
1959
for the payment of the money. It is common ground that
u THA DJN the said payments were made by U Khin Maung Lat to the
v.
THE
Factory as alleged and also that U Tha Din made the noting
SECRETARY, Ex o-r. U Khin Maung Lat contends, however, that under
MINISTRY OF
CO-OPERA~
the Civil Supplies Management and Control Order, 1947, he
TIVE & had full power to purchase and pay for the sugar and that
COMMODITY
DISTRIBU-
he made the payments in question after he had entered into
TION. a contract with Mr. Chhagangee, the Resident Director of the
Factory regarding the purchase of the output of the Factory
for the year 1948-49. U Tha Din stands by this defence and
claims, besides, that in making the noting he did merely carry
out the orders of U Khin Maung Lat who was his superior
officer."
u ai.H.-\ :61~
Burma Act, 1935. Provisions similar to those in section
24o-6ftlie-India Act''vvere embodied in section 97 of the
Burma Act, thereby_ preserving the right of His Britannic
Ma.j"esty' td termfnate the services of a civil servant and
also affording --him a constitutional guarantee for an
TION.
6ppoftuJfity to show cause. At the same time, to meet
a"ny-eventuality, section r 28 einbodied the provision that
notwithstanding the repeal of the 1919 Act, until the en-
a'cfmentof new provisions, rules relat!ng to civil servants
ili~forcedtrnmediately before the commencement of the
r3'5 Act were to continue in force and to be deemed to
have been 'made under the appropriate pn;>visions"ofthe
r935 ACt. The Government of In~~~-__AS!!. _,.!93S. h~9- a
similar provisiOi"C in"'section 2 76, ..
When India emerged as a sovereign indeper:t<,lent
Republic, .. urider her own Constitution, the concept _of
ernployfuen_t du~iilg the President's pleasure (or that of the
Ra]prainukh or the Governor in the case of employe.es of
tlle'Constitue nt States) was expressly preserved by s~~_!_ion
3 ro:-- Sedloil. ~:3 rr guarantees a reasonable opp~rtun~_t_Y of
's~.?~~~-~~e-.use: -vy_!l~le section 313 ensu_r.~s the contJJ:?..~~~ce
in ..force of qll provisions relating to the public seryices.
~Jms the position of the civil servant in India has ur:t~er
g:>ne no~~~~I)g~ _in re~ard to his constitutionalright,JQ be
,afforoea an opportunity of showing cause aga,i,nst pgp.ish-
ment. Loll's case (1) remains good law. See Khem Chand
v:The Republic of India (2) ..
But the Burmese Constitution co~~ains_ -~QJ2~6~
'!'o
shnnar: 'ilio~~ of India's so. -~hat. the- concept9.LE!ill.Ioy-
ment during pleasure, so carefully preserved by Inqi;:~., is
t!?~ ~~r.~_~ppli~able in Bur~a. --~or "15 there -~ny' ~oriftitu-
.tiorial gu~~an.'te~_!Q__~@Qp;l____!!t~..J~.~!me_e civil servant a
ment.
u THA DlN
v. Learned counsel for the applicant, however, has urged
THE
SECRETARY, that despite the repeal of the Government of Burma Act
MINISTRY OF
Co-oPERA-
by the Burma Independence Act of 1948 (which paved
TIVE & the way for Burma to adopt her own Constitution of a
COMMODITY
DISTRIBU- sovereign independent Republic), the rules relating to the
Il'lON.
Civil Services framed under the appropriate sections of the
1935 Act remain in full force as Existing Law which is
defined in section 222 of the Burmese Constitution thus:
" ' Existing Law ' means any law, Ordinance, Order, bye-law,
rule or regulation passed or made before the commencement
of this Constitution by any legislature, authority or person
in any territories included within the Union of Burma being
a legislature, authority or person having power to make such
law, Ordinance, Order, bye-law, rule or regulation."
,
law to breaking_point if we were to .lwld thatth~J1\innese
;onstitution fs a_ re-enactment of the 1935 Act. Re-~uact-
. . . .- --
------- -. ------~ --~- -
;,ifi.ent beig the ~~~~~~i?_~pi_eq~dent for ..ml~-~- ?JJ.Q . l?x~:!aws
'
e:-~:;e;~!~~~e-~ob~e-:~:ct::;~e:~-~~~;~fu~~\~~~~
108 BURMA LAW REPORTS. [1959
s.c. entirety, all rules framed under the various sections of the
I959
Act--died with the Act itself.
u THA DIN .
v. This finding of ours, though alarming it may be to civil
SEc~:nY, servants, is not as drastic as it may appear at first sight. At
~~~;;:A~F the time of the changeover what were called the superior
TrVE & services were abolished. The services of the members of
COMMODITY "d
DrsTRmu- such services were terminated and they were pa1 compen
TroN. sation and pension. Those who were not members but
were holding posts in . these services were paid no com-
pensation but were pensioned off. Of these, some sought
re-employment and were taken back into their old posts,
but on new and reduced scales of salary. In respect of
the bulk of government employees, section 2~9 of the
Constitution provided thus :
" All persons who were in the service of the Government
of Burma immediately before coming into operation of this
Constitution shall continue in service until the Union Govern-
ment provide otherwise."
" <G " qr.c.:glar ,No,_:r:s.ru-e .observed. There hay~ _e_ven been
an:l;ii'dments and repeals in respect of '~ome of these rules.
:But'-~~- ~ew set of rul~s and regulations pe:r:tal.n!ni:io the
t:rvn sen.ice~hRV.:~ .x~t be_ell frar.ned, a11<;l_ l~__t!_J.e.. ~:mlk of
___.,..,..... ' ' '
J
112 BURMA LAW REPORTS. (1959
.BURMA LAW REPORTS. 113'
8
114 BURMA LAW REPORTS. [I959
1959] BURMA LAW REPORTS. 115
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128 BURMA LAW REPORTS. (1959
BURMA LAW REPORTS.
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136 BURMA LAW REPORTS. [I959
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138 BURMA LAW REPORTS. [1959
1959] BURMA LAW REPORTS.
e:mQ:Jfol (3 ( Gcqj'J~Cx:n::)j(Yp:)
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140 BURMA LAW REPORTS. (1959
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142 BURMA LAW. REPORTS. [1959
oeje
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1959] BURMA LAW REPORTS.
144 BURMA LAW REPORTS. [!959
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BURMA LAW REPORTS.
146 BURMA LAW REPORTS. [I955f
1959] BURMA LAW REPORTS.
148 BURMA LAW REPORTS. [1959
M.L.-Mining Lease.
C.A.-Certificate of Approval.
152 BURMA LAW REPORTS. [!959
>l959] BURMA LAW REPORTS.
P.L.-Prospecting License.
M.I.;.-Mining Lease.
" Those offences which are common between public servants and other
:members of the community, we leave the general provisions of the Code.
If a public servant embezzles money, we leave him to the ordinary law of
-criminal breach of trust. If he falsely pretends to have disbursed money to
"'the public;. and by this deceptio1'1 induces the government to allow it in its
accounts, we leave him to the ordinary law of cheating we
'think it desirable that the property of the state, in general, be protected by
-exactly the same laws which are considered as sufficient for the protection of
1the property of the subject".
II :5~ ~:f~B ~:f~~
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BURMA LAW REPORTS.
156 BURMA LAW REPORTS. [!959
BURMA LAW REPORTS.
*Eyidence Act.
t 1866 L.R.Q.B.~. 521.
158 BURMA LAW REPORTS. [1959
P.L.-Prospecting License.
1959] BURMA LAW REPORTS. 161
M.L.-Mining Lease.
11
162 BURMA LAW REPORTS. [I959'
~959] BURMA LAW REPORTS.
o C' r,:c- C' C' r,: C' C' C' C' ~ c o
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c- c; . c " C'o " r;;:c; c- ~ ' or;;:c . c
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c C'f,~
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c
P.L.-Prospecting License.
M.C.R.-Mineral Concession Rules.
C.A.~Certificate of Approval.
Rule r6.-'-" No prospecting lic~nse or mining lease shall be granted
except to a person holding a certificate of approval from the Financial Commis
sioner . . . .. . ~'
t Rule u3.-" When both an application or applications for a prospecting
license and an application or applications for a mining lease are presented in
respect of the same area, the applicant or applicants for a mining lease not
being in possession of a prospecting license in respect of that area, the prior
right to the concession, whether license or lease shall, subject to any oder which
the President may pass in any particular case, be deemed to lie with the applicant
who, " being the holder of a valid certificate of approval and after compliance
w ith the procedure prescribed by the rules, shall have been the first to file his
application wj,th.the Collecto<.
Provided . . . "
t Sec, 38A.- " . . the government -- 'may dispose
of such right and powers to any person in such manner as. it mayde~m,fit-." .
164 BURMA LAW REPORTS. [1959
C.A.-Cenificate of Approval.
.P.L.-,Piospecting. License.
Section 52 Penal Code Section 2 (25) G~ne~ qau5es Act.
166 BURMA LAW REPORTS. [1959
1959] BURMA LAW REPORTS. l6'
C' c: c
ooGPg'2ooGoo-:>GJl u
eg~G<.9 ul rz ( Gd~~m'p~(:,)pg)
C"
.l;.C
J
BURMA LAW REPORTS.
170 BURMA ~A W REPORTS. [1955
BURMA LAW REPORTS. 171
172 BURMA LAW REPORTS. [1959-
I959] BURMA LAW REPORTS.
*Cp. the following extract from Halsbury's Laws of England, 2nd Edition
Vol. 31 page 529, para. 692 : -
"Upon the principle that the ordinary sense of enacting words is
primarily to be adhered to, provisions which appear on the face of the~
to be imperative cannot without strong reason be held to be directory. "
tCp. the.; ollowing extract from Craies on Statute Law, sth Edition, p. 24o : -
"the difference being, as explained in woodward v. Sarsons (r..875, L.R.
10 C.P. 733,746) that an absolute enactment must be obeyed or fulfilled
eJ;:actly, but it is sufficient if a directory enactment be obeyed or fufilled
substantially; i.e., that the act permitted by an absolute epactment is
lawWI only if .done in accordance with the conditions annexed to the
statutory, permission [Cf. Lord. Atkinson Smith v~ Cammell Laird, (1940)
A.C. 242 at p. zs8.]
BURMA LAW REPORTS.
:cp. the following extract from Craies on Statute Law, Fifth Edition pp.
to 243 : -
" This was plainly stated by Lord Campbell in Liverpool Borough
Bank v. Turner (x86r, 30 L.J. ch. 379, 380) with regard to enactments
expressed in merely affirmative language. 'No universal rule,' said
he, ' can be laid down as to whether mandatory enactments shall be
considered directory only or obligatory with an implied nullification for
disobedience. It is the duty of Courts of justice to try to get at the real
intention.of the Legislature by carefully attending to the whole scope of
the statute to be construed.' In Howard v. Bodington (r877), 2 P.D. 203,
21 I (Lord Penzance, after citing this dictum of Lord Campbell, added as
follows : i believe, as far as any rule is concerned, you cannot safely go
further than that in each case you must look to the subject-matter, consider
the importance of the provision and the relation of that provision to the
general .object intended to be secured by the Act, and upon a review of the
case in that aspect decide whether the enactment is what is called imperative
or only direqtory . . . .I have been very carefully through all the principal
cases, but upon reading them all the conclusion at which I am constrained
to arrive is this, that you cannot glean a great deal that is very decisive from
a perusal of these cases. They are on all sorts of subjects. It is very
difficult to group them together, and the tendency of my mind, after
reading them, is to come to the conclusion which was expressed by Lord
Campbell in the case of Liverpool Bank v. Turner."
tCp. the following extract from Halsbury's Laws of England. Second
Edition, Vol. 31 p. 530, para 692
"Generally in public statutes, enacting words where the thing to be
done is for the public benefit or in advancement of public justice [A. G. v.
_Lock (1744), 3 'Atk. 164, per Lord Hardwicke, L.C., at p. t66 ; 42
Digest 717 1367 ; R.v. Tithe Commissioners (1849), 14 Q.B. 459, per
Cole-Ridge, J., at p. 474; 42 Digest 71i, xzgo] must be t~g to have
u. compulsory force. "
176 BURMA LAW REPORTS. [1959
12
178 BURMA LAW REPORTS.
BURMA LAW REPRWS~
SUPREME COURT.
. .
(x) (1950) B.L.R. (H.C.) 8o:
182 BURMA LAW REPORTS. [1959
s.c. advantage of the fact that the transfer was invalid for
1959
want of registration. Even so, the section provides that
BABU RAM
DAss "a right expressly provided by the terms of the contract"
u M~uNG can be enforced.
GYr ,o,No
FOUR OTHERS
In this case the right expressly provided was that Ram
KYIN BYAN Dass was to get back his property on payment of Rs. 4,ooo
HxN. and, it seems to us, it matters little whether an offer to
pay this sum was made or not prior to the institution of
a suit for recovery of possession based upon title. It
would be the duty of the Court dispensing justice to define
on what terms Ram Dass is to get back the property.
There is no rule of procedure which insists that there must
be such a prior offer.
Actually Ram Dass had, in his notice dated the sth
February 1949 sent through his lawyer, admitted the fact
that the house had got into the possession of U Maung Gyi
by way of security for a loan. U Maung Gyi's stand being
that the property had already become his, he would not
have accepted anything less thanK rs,ooo. Furthermore,
the fact that Ram Dass had, by his last amended plaint,
offered to pay what he had taken as a loan, shows his
readiness to make good to U Maung Gyi the advantage that
he had received under the contract. We can see no reason
which would support the observation of the Appellate
Court that the suit was initially bad.
In regard to the case of Kyin Byan Hin, his learned
counsel inform us that he has certain rights under the
Urban Rent. Control Act but that we need not give a
decision on the merits of Kyin Byan Hin's case since he
had come to a satisfactory arrangement with Ram Dass.
This being the position, it only remains for us to set aside
the appellate judgments and decrees passed in Civil First
Appeals Nos. 42 and 64 of the High Court, and we do so,
restoring the judgment and decree passed by the District
. Court of Shwebo in Civil Regular Suit No. 2 of 1949, with
BURMA LA\V REPORTS.
,.
tosts throughout. In so far as Kyin Byan Hin is concerned
PiS9
~e costs of the plaintiff-appellant which Kyin Byan Hin ~:=.-:::.;
SUPREME COURT.
ts.c. HAJEE E. M. ABDUL RAHMAN (APPLTCA:"T)
1959
Dec. 4
v.
THE UNION OF BURMA (RESPONDENT).*
Union :Judiciary Act, s. 6-Special Leave to apPeal under-Order refusing to
quash JVIagistrate's proceedings-Not final order.
It is within the discretion of the High Court to decline to quash the
proceedings before a Magistrate and such an order is not a final order in respect
of which special leave to appeal can be given under s. 6 of the Union Judiciary
Act.
section 7 of the said Act may be issued from time to time MtmER ALI
for any period not exceeding fifteen days at a time." v.
SECRETARY,
These rules are purported to have been made under MINISTRY OF
IMMIGRA-
section r6 (2) (g) of the Act. TION AND
NATIONAL
When sub-section (2) was added to section 7 by Act REGISTRA-
TION AND
39 of 1957, by Notification No. 6 of the Immigration ONE.
Branch, Ministry of Immigration and National Registration,
dated the 5th February 1958, the words " Sub-section (r)
or (2) of section 7" and "Assistant Immigration Officer"
were substituted for the words "Section 7 (r)" and
"' Inspector of Immigration " respectively.
It will be noticed that the detention, both under sub-
section (r) and (2) of section 7 is to be " in such manner
as the President of the Union may direct ", while under
sub-section (4) the detention is to be "by such authority
and in such manner as the President of the Union may
direct ". The difference in meaning is, in sub-sections (r)
and (2) the President alone is empowered to order deten-
tion, while in sub-section (4) he may name an authority
to exercise the power. However, the restriction of autho-
. rity to the President alone in sub-section (r) is qualified.py
sub-sedion (4) under which the President may nam~:.;W~
authority under whose orders a person agains~ :, "Yh.Pm.
,deportation orders have been passed, may be; . 4~~efl..
But_the restriction under sub-section (2) remain.s ~..gt#ected
,by sub-section (4), and thus there is no PJJQmsi~W- mnder
[;v~ch .the President may name any. authoti,t,y.to order
~tletentiqn duririg the pendency of the proceedings, tha~ is
!13
194 BURMA LAW REPORTS. [!959
S.C. to say, before orders of deportation are passed under
I959
sub-section (2).
HASAN ALI
v. Whatever the wording of Rule 2 may be, its scope is
1\~~~~:::~~F limited to detention under sub-section (4) only, and any
IMMIGM- other provision contained in the rule, which is outside
TION AND
NATIONAL the scope of sub-section (4) is ultra vires of the Act. Thus,
ReGISTRA- .
-rroN AND the detention of the app 11cants under section 7 (2) pending
oNE. the proceedings before a competent authority under the
MEHER ALr orders of an officer mentioned in Rule 2 is not authorised
v.
SECRETARY, by laW.
MtNISTRY
IMMIGRA-
OF The app1'1cants presumably were arrested under sectwn .
-r~~~~~~~L ro. The normal procedure after such arrest is to prosecute
REorsTRA- them under section 13 (r) and in that event, in view of
TION AND
oNF.. sections I3A and 13B, the onus of proving that they are
legitimate residents or that they are not foreigners, is on
them. And since this onus is placed upon them as a
special rule of evidence, a reasonable opportunity must be
given to them to discharge the burden. Their detention
in Rangoon, when their normal residence is Akyab, might
be tantamount to a denial of such an opportunity. The
opportunity must be afforded whether the proceedings
against them are by way of a prosecution under section
13 (r) or by way of adjudgment under section 7 (2).
On the question of adjudgment we desire to observe
that this procedure is meant to be confined to cases where
there is no room for controversy and where a prosecution
would be a waste of time and labour, such as when a
foreigner has remained on in Burma under an expired
stay permit, or where a stowaway is caught in Burma
waters. But where the question of a man's nationality
is involved, and where as in Hasan Ali's case, he is even
in possession of a National Registration Certifi@ate (being
N~R.C.-AH No. 024299), recourse to section 7 (2) and (3)
would be undesirable.
We note that the rst respondent in his returns, has
stated that the applicants are_ Pakistanis in appearance;
1959] BURMA LAW REPORTS.
01
who must be satisfied. Further, in applying the tests
which the rst respondent has mentioned, section 4 (2) of MEH<
~
the Union Citizenship Act must not be lost sight of. A SEeR!
person descended from ancestors who for two generations MINIS
IMM
have made Burma their permanent home, and whose N~~~
parents and himself were born in Burma, is a statutory REel
TlOr
cmzen. Today in various parts of Burma there are people o1
SUPREME COURT.
SUPREME COURT.
for more than a year as a Pleader of the High Grade at the s;c.
ol9S9
"time she made her application for admission as an ~
TnE.Br.
Advocate. Cout-;C::n
The Bar Council's application is therefore dismissed ~~a~~~
.and a certificate of admission as an Advocate will issue to DAwv. Tr
Daw Tin Tin Aye. TrN AY
206 BURMA LAW REPORTS. [1959
SUPREME COURT.
Companies Act, s. rose-" the members in pmportion to the existing shares hela
by each member" in-Meam-S. 30 (r)-" deemed" in -Means-
Registration-Effect of-" lltlember "-" Shmelzolder "-Same meaning-
Subscriber who has not been allotted shares or 1egistered in register-Posi-
tion of-Not different-Failwe to enter in regista-Mere procedural laches
-Effect of-On subscriber-On non-subscribe;-$. rose-" Capital" in
-JYfeans-lntention of-Mandatory.
Where it is contended that the words " the members in proportion to
the existing shares held by each member" in s. rose of the Companies Act
mean not any subscribers of the memorandum of association who on registration
of the memorandum become members of the company but only those
subscribers who after becoming members are registered as such in the register
of members with their respective shares shown against their names.
Held that: The expression in question in s. I05e is to be read in
conjunction with the provisions of sub-s. (r) of s. 30 of the Companies Act.
The word " deemed " in s. 30 (r) of the Companies Act imports that
although in actual fact no agreement has been made by the subscribers in the
nature of things because a company, the other party, cannot come into existence
before registration, nevertheless the law holds that the subscribers have agreed
to become members of the company. There is thus no room for the doctrine-
of offer and acceptance to come into play ; even before registration the
subscribers have in law contracted to become members of the company. On
registration the subscribers together with such other persons as may from tim.e
to time become members of the company constitute, under s. 23 of the
a
Companies Act, body corporate capable of exercising all the functions of an
incorporated company and subject to liability to contribute to the assets of
the company in the event of its being wound up. It is difficult to conceive
of such members as other than full members, or shareholders with rights,
unders. roscoftheCompanies Act. In point of fact, the Act has nowhere
defined a "shareholder " and the legislature only d efines and recognizes
"member" of a company. A subscriber to the memorandum who und er ss.
30 and 23 becomes a member with full rights and liabilities of membership,
must be regarded as havin~ rights under s. rose of the Act.
In re London, Hamburgh and Continental Exchange Bank, (r886-7) 2 Ch~
Appeals 427 ; In re London and Provincial Consolidated Coal Co!kpany, (r887}
5 Ch. Div. p. 525 at 532 ; In re South Blacl~pool Hotel Company, (r867) 41
Equi~ Cases 238, referred to.
Civil Appeal No. 4 of I9S7-
t Present: U CH./\N HTOON and U Bo GYI, JJ. (S.C.) and U BA NWN'r, ].
(H.C.).
1959] BURMA LAW REPORTS.
The term " member " as known to law and the terrn " shareholder " as used
in business have the same meaning. Subscribers to the memorandum who on
incorporation become members of the company must therefore come within
the ambit of s. Iose as being members holding existing shares.
The legislature enacts that the original subscribers are deemed to have
taken the shares set opposite their names.
'INhere it is also contended that a subscriber to the memorandum who has
not been allotted shares or registered in the register of members becomes
under s. 30 ( r) of the Companies Act a member of the company only for the
purpose of making him a contributory in case of winding up.
Held : That such an interpretation would seem to unduly limit the operation
of s. 30 (x) of the Act, particularly when it is read, as it should be, with s. 2.3 of
the Act. There is no warrant for importing into the wording of s. 30 (x) words
such as " only for the purpose of making them contributories in the event of
the winding up of the company " after the words "members of the'company ".
" It is a strong thing to read into an Act of Parliament words which are
not there, and, in the absence of clear necessity, it is a wrong thing to do."
(Maxwell on Interpretation of Statutes, 9th Edition, p. 14).
Failure to enter a subscriber as member in a register of members in
compliance with s . 30, sub-s. (1) of the Companies Act, which failure in view
of the terms of the section is merely a procedural laches, cannot divest the
subscriber of the status of member which he has acquired under the substantive
portion of that sub-section read with s. 2.3 of the Act. Besides, when sub-s. (1)
and sub-s. (2) of s. 30 are read side by side, it is plain that whereas in the
case of those other than subscribers registration in the register of members is a
condition precedent to their becoming members, there is no such condition to
be complied with before subscribers can become members under sub-s. (r). On
registration subscribers automatically become members of the company with
the rights and subject to the liabilities mentioned in s. 23.
As regards the question whether the word " capital" in s. xosc mean~
share capital or subscribed capital, when the word is read with reference to its
context and when s. rose is compared with s. so of the Companies Act, there
seems n o room for any reasonable doubt that the word cannot mean share
capitaL For oi,e thing, s. xosc provides for a case where the directors decide
to increase the capital of the company. The Companies Act nowhere autho-
rizesthe directors to increase the share capital and consequently the word
"capital" in, , s. ros e cannot possibly mean share capital. Again, under
s. so of the Act which specifically provides for the alteration of share capital
it is only the company in general meeting that can, if it comes within the
terms of the section, increase its capital by the issue of n ew shares. S. :i:osc
aad s; so cover entirely different fields and if the word," capital" in s. x~sc
be interpreted as meaing share capital there would be a repugnancy betWeen
the provisions of the two sections in that whereas under s. so it is only 'the
~mpany in general meeting that can increase the share capital, s. ros4~ 'b e
invoked by ti'le directors themselves to increase the share capital. . '
~ Such a construction would offend against a cardinal rul~ of inieiP~tfon
,that'' Every clause of a statute should be construed with reference to the context
;and the other clauses of the Act, so as, so far as possible, to make a consistent
teru.ctment of the whole statute... " (Maxwell on Interpretation of Statutes,
~\b. Edition, p. 23).
208 BURMA LAW REPORTS. [1959
S.C. Nanalal Zaver and another v. The Bombay Life Assurance Co., Ltd. and
l959 others, A.I.R. (1950) (S.C.) 172, referred to.
THE S. rose of the Companies Act is <tpparently intended to ensure, as far as
BURMESE
"REviEW LTD.
possible, a fair distribution of shares among the members of a company within
AND the limits of their means and to enable them, if they so choose, to keep out
"TWO OTHERS. undesirable outsiders. It must therefore be considered mandatory, and the
v. allotment of shares to contrary to its provisions must be held vitiated by the
.DAW THAN
breach.
TIN.
Judgment delivered by
14
210 BURMA LAW REPORTS. [1959
s.c.
1959
The determination of the appeal turns upon the true
construction of section rose of the Companies Act, which
THE
BunMES!l runs :
REVJ!lW LTD.
AND " Where the directors decide to increase the capital of the
TWO OTHERS
v. company by the issue of further shares, such shares shall be
DAW THAN
TxN.
offered to the members in proportion to the existing shares
held by each member {irrespective of class), and such offer
shall be made by notice specifying the number of shares to
which the member is entitled, and limiting a time within
whicJ.! the offer, if not accepted, will be deemed to be de-
clined; and after the expiration of such time, or on receipt
of an tntimation from the member to whom such notice is
given that he declines to accept the shares offered, the direc-
tors may dispose of the same in such manner as they think
most beneficial to the company."
c
'q
2g2g5'=> ol :J ~8mm'=>p~ t
15
218 BURMA LAW REPORTS. [1959
: ~f;
1959] BURMA LAW REPORTS.
220 BURMA LAW REPORTS. [195~
Q 0
e=9:19mo:::o
('
.llC
e:eg?~ o1 JII
INDEX
AcTs:
PAGE
admission" and Rule 6 (z) mentions both admission anci
enrolment. Admission and enrolment are simultaneous in resnect
of Advocates. \Vith regard to Pleaders, the High Court gr;nts
admission, and the District Court enrol.> the new member under
Rule IO of_ the Pleaders Admission Rules. On an application,
enrolment JS the general rule. Under Rule IO such enrolment
shall be allowed unless the Judge is aware of circumstances
which would call for refusal. An order of refusal is subject to
the final orders of the High Court. Enrolment in a District
Court is essential, but no form nor procedure is prescrihed for
such enrolment. The respondent was admitted as a Pleader of
the Higher Grade by the High Court and practised as such after
she was formally presented with the certificate by the District
Judge. Field: That the formal presentation of the Plcadership
certificate to the respondent by the District Judge, followed bv
her practice before him, was sufficient co:nplicance with the
requirements regarding enrolment and that she must be deemed to
have been enrolled as a Pleader of the Higher Grade as from the
date of presentation.
THE BAR CoUNCIL, HIGH CouRT, RANGOON 11 . D.nv TrN TIN AYE zot
:BUR.i11:A llllMIGR.niON (EMERGENCY PROVISIONS} ACT, ~. 7 (2)-
Powers of d~portation-Controller of Imm~gration <lOt invested
with-s . 7(1)-Who may order convicted forel);ner-Detention
pending orders-Purpose of provision, s.7 (z.)-Abnormal procedure
-No pro;ecutiou under-Deportation after adjudgment by rompetent
autlzo;ity under sub-s. ( 3 )-A djudgmenl when resorted to and tclum.
undesirable-Object of initiating proceedings under-Powers of com-
petent authority-Practice- " Pending orders of deportation"-
Construction to be put 011 ss. 7(!), {2) ~md (+)-Deterrtionuuder-
TV!to may order-Sub-s. (I)-Restriction of authorit::~ in-Qualified,
-sub-s. (z.)-Restriction of authority in-Una.ffected-Detentiim
dmi11g pendency of prcc_edings--To order-Delegation of art-
t1ority by President-No pro;:ision fo;-Ru!e 2-Scope-Limited
.detention-Detention pending proceedings under orders of :J_fjicer
mentioned in-Unauthorised-llrrest tlllder s. Io-.:..Normal
procedure after-Fundamental riglzts of a person proceeded against
under s. 7 (2} or s. r3 (I)-Whether person au illegal imm::r;rant of
recent origin-VV!w must be sati~fied-Statutory citizen-"Fflho is.
Under s. 7 (I) a foreigner who has been convicted under the
Immigration laws may be ordered deport~tion by the
President or by someone empowered by him. Pending such
-orders of deportation, the man may be detained '' in such manner
as the President may direct". The r eason is, a magistrate
convicts a foreigner but some other authority orders his
deportation and some timemayelapsebeforethe actual order is
issued. Instead of prosecutinga foreigner his !=aSe may be dealt
with bya competent authority who has to decide under s. 7 (2)
if the foreigner had in fact contravened the provisions of the Act
<>r the Rules. If th~ adjudgment, is .in the affirmative, the com-
petent authority may order the foreigner's deportation
Pending orders of deportation such foreigner may be detained
in such .manner as..the President may direct". Adjudgment in
this manner is meant to be confined to cases where there is n o
TOOm for controversy and wh ere a prosec~tion would be a waste
-of time and labour, .such as when a foreigner has remained on in.
Burma under an expired stay permit, or where a stowaway is'
-caught in Bunna waters. In p roceedings under s. 7 (2) the
adjudgment is generally incorporated in the order of deportation
itself and there will therefore be not time interval between the
.finding and the order. Thus the phrase " p!!nding orders of
<ieportation" appearing in sub-s. (2) must be construed to mean
GENERAL INDEX
2
XVlll GENERAL INDEX
PACE
PAGE
COLLECTOR-DIRECT!O;\"S TO C0LLECTOR-UNDER THE Bl'R:\!A STA:\!P
Mru'IUAL 28
PAGB
shares or registered in the register of members becomes under s. 30
(1) of the Companies Act a member of the company only for the
purpose of making him a contributory in case of winding up.
Held: That such an interpretation would seem to unduly limit
the operation of s. 30 (r) of the Act, particularly when it is read,
as it should be, with s. 23 of the Act. There is no warrant for
importing into the wording of s. 30 (r) words such as "only for
the purpose of making them contributories in the event of the
winding up of the company " after the words " members of the
company". It is a strong thing to read into an Act of Parliament
words >vhich are not there, and, in the absence of clear necessity,
it is a wrong thing to do. (Maxwell on Interpretation of
Statutes, 9th Edition, p. 14-) Failure to enter a subscriber as
member in a register of members in compliance with s. 30, sub-s.
(I) of the Companies Act, wh1ch failure in view oftheterms of the
section is merely a procedural/aches, cannot divest the subscriber
of the status of memher which he has acquired under the
substantive portion of that sub,section read with s. ;z3 of the Ac t.
Besides, when sub-s. (r) and sub-s. (2) of s. 30 are read side bv
side, it is plain that whereas in the case of those other than
subscribers registration in the register of members is a condition
precedent to their becoming members, there is no such condition
to be complied with before subscribers can become m embers
under sub-s. (r). On regi~tration subscribers automatically be-
come members of the company with the rights and subject to the
liabilities m entioned in s. 2:1 As regards the question whether
the word " capital" in s. rose means share capital or subscrib.ed
capital, when the word is read with reference to its context and
when s. rose is compared with s. so of the Companies Act, there.
seems no room for any reasonable doubt that the word cannot
mean share capital. For one thing, s. rose provides for a case
where the directors decide to increase the capital of the company.
The Companies Act nowhere authorizes the directors to increase
the share capital and consequently the word" cap ital" in s. rose
cannot possibly mean share capital. Again, under s. so of the
Act which specifically provides for the alteration of share capital
it is only the company in general meeting that can, if it comes
within the terms of the section, igcrease its capital by the issue of
new shares. S . rose and s. so cover entirely different fields and
if the word " cap1tal '' in s. rose be interpreted as meaning share
capital there would be a repugnancy betweeen the provisions of
the two sections in that whereas under s. s o it is only the company
in general meeting that can increase the share capital, s . zosc can
be invoked by the directors themselves to increase the share capi-.
taL Such a construction ~vould offend against a cardinal rule of
interpretation that" Every clause of a statute should be construed
with reference to the context and the other clauses of the Act, so as,
so far as possible, to make a consist~nt enactment of the whole
statute " (Maxwell on Interpretation of Statutes, 9th Edition
p. 23). Nanala Zar1er and another v. The Bombay Life Assurance
Co., Ltd., and other;, A.I.R. (1950) {S.C.) 172, referred to.
S. rose o f the Companies Act is apparently intended to ensure, as
far ~s; possible, a fair distribution of shares among the members
of a company within the limits of their means and to enable them,
if they so choose, to keep out undesirable outsiders. It mus!;
therefore be considered mandatory, and the al!otment of shares t o .
contrary to its provisions must be held ~itiated by the breach,
1. THE BUR."vlESE R.EvJ:m-. LTD. & Two OTHERs v. DAw THJ'.N T IN ... 206
COMPANY REGISTERED OUTSIDE BURMA-WHERE NO PRINCII"'AL
OFFICER REsiDES IN BURMA-AsSESSMENT OF INCOME-TAX ib.
GENERAL INDEX
PAGE
PAGE
PAGE
IMMIGRATION (EMERGEN"CYPROVISIONS) AcT, ss. IO, 13 (r), I3A and I3B 187
INTERPRETATION OF 8TATUTES-RTROSPECTlVITY OF-STATE AGRI-
CULTUHAL MARKETING BOARD ACT, 1950 38
lNHF.RINT PoWERS OF HrGH COURT-S. s6rA, CRIMI~AL PROCEVURE
CODE-V"\'HE."< TO BE EXERCISED 60
LETTERS OF ADMINISTRATION-APPLiCATION FOR-INTIMATION TO~
CoLLE~ToR UNDER s. I9H, COURT FEE.~ AcT z.S
Mr~ISTER-0RDER pASSED BY MINISTER AGAINST -CIviL SERVANT TO
BE CoNSTRUED .~s ONe EXERCISED llY UNroN GoVERNJI.IENT
COLLECTIVELY-NO !\PPF.AL-BUT CA."f BY REVIEWED BY THE
GOVERNMENT 94
GENERAL INDEX ~V#1f
.f:~::;~? )~.:;3~
F..;cs,
"l'.1EMBER" AND "SHAREHOLDI:.R "-THE TERM "l\[E:IIBER" AS
KNOWN TO L,\\V AND THF TERM " SHAREHOLDER" AS USED IN
BUSINESS Ii.\VE THE S,\ME MEANING 206
PACE:
Maung San Myin v. The Emperor, 7 Ran. 771; Aung Kim Sein v.
The King, (1941) B.L.R. 552 referred to under the Gambling Act
it is a presumption of guilt that arises but under s. r67A of the
Sea Customs Act, it is a special rule of evidence under which the
burd~n of proof is placed upon a person to show that he had not
contravened prevailing regulations in respect of goods the
importation or exportation of which is prohibited or restricted.
On the materials before him the Finance Minister was satisfied
that the burden of proof placed by s. r67A on the applicant had
not been discharged. It is not for the Court to question this
finding in writ proceedings.
I<YIN SIN (alias) MAUNG SHWE MYA v. 'I1HE FxN.~NCF.
.MINISTER AND TWO OTHERS 196
"SHA!mHOLDF.R "-DF.FINITION OF-NOT CONTAINED IN THE
CoMPANIES AcT-LEGI!\LATURE ONLY DE!'INF.~ AND RECOGNIZES
"MEMllER" Oi< A COMPANY 206
PAGE
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GENERAL INDEX
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4
GENERAL INDEX
J7