Government of India v Taylor [1955] AC 491 (sometimes called Re Delhi Electric Supply & Traction Co Ltd) is a judicial decision of the House of Lords relating to the enforceability of foreign tax claims under English law.

The House of Lords unanimously upheld the general rule at common law that foreign tax claims are non-justiciable in England under the Act of state doctrine.

Samuel Taylor and John Lovering[3] were appointed as liquidators, having previously acted as directors of the company.

My Lords, I will admit that I was greatly surprised to hear it suggested that the courts of this country would and should entertain a suit by a foreign State to recover a tax.He summarised the general prohibition at common law, citing various earlier cases on point, including King of Hellenes v Broston (1923) 16 Ll L Rep 190, Re Visser [1928] Ch 877 and Sydney Municipal Council v Bull [1909] 1 KB 7.

Having cited the general rule, he then discussed the two alternative grounds upon which counsel for the Government of India was arguing that an exception should be made: Viscount Simonds rejected both arguments, describing them as "frail weapons with which to attack a strong fortress".

[5] He noted that the general common law had tacit Parliamentary approval in the passing of the Foreign Judgments (Reciprocal Enforcement) Act 1933, section 1(2)(b).