British Commonwealth of Nations — Whether Revenue Laws of One Member Enforceable in Courts of Another — Indian Tax Claim against Liquidator of English Company — Action by Government of India in English Courts.

Jurisdiction — Enforcement of Revenue Laws — Whether Enforceable by Action in Courts of Another State — Whether Rule Different in the British Commonwealth of Nations — Tax Claim by Indian Government against Liquidator of English Company — Whether Actionable in English Courts — Whether Alternatively Recoverable as “Liability” of Company in Voluntary Liquidation.