Citation Codes Equivalent Citations citation codes Case Number . Judges Aikman See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Gorakh Prasad v. Mahadeo Prasad 1. I agree with the judgment of the learned Chief Justice in Nepal Rai v. Debi Prasad (1905) I.L.R. 27 All. 447, which is against the appellant's contention. In my opinion the view expressed by the Taxing officer is right.