The Law Reports. Under the Superintendence and Control of the Incorporated Council of Law Reporting for England and Wales Indian Appeals: Being Cases in the Privy Council on appeal from the East Indies 1945-1946

The prosecution alleged that the dead body of Bilasia was in the boot of the car and that the object of the journey was to dispose of the body. [...] In the result they expressed the view that the jury's appreciation of the evidence was correct ; they rejected the whole of the prosecution evidence as to the disposal of the body and held that the bones produced were not those of Bilasia. [...] On the finding of the Chief Court that the evidence as to the disposal of the body was unreliable and that the bones produced were not those of Bilasia the case must rest as the Chief Court recognized on the Lucknow evidence as to the beating. [...] The respondents then appealed under s. 33 of the Act to the Appellate Tribunal who allowed the appeal holding that the payment of the Rs.84 was made for the purpose of the business and was an allowable deduction in computing the profits of the Nalhati branch. [...] On the application of the present appellant the Tribunal made the reference under s. 66 the question referred being Whether the rate imposed under the provisions of the " Bengal Village Self-Government Act 1919 on a person " occupying a building within the union and using the same for " the purpose of business is an allowable deduction in computing " the profits of the business under s. 10