The Calcutta Weekly Notes Law Notes and Notes of Cases of the Calcutta High Court and of the Judicial Committee of the Privy Council and the English Law Courts Monday September 24 1928

(3) of the se[ n provides that if the complainant or the..cer conducting the proseculion or the cused applies tit) the Magistrate to issue ocess to compel the attendance of any 'witness or the production of any document r thing the Magistrate shall issue such grss unless for reasons to be recorded lie eems it unnecessary to do so. [...] As to the provisions in the Code about e deposit of expenses of witnesses as a ndition precedent to the issue of process c. 244 (3) provides so far as summons Lses are concerned that the Magistrate ay before summoning any witness on the pplication of the complainant or the ccused require that his reasonable :)11ses incurred in attending for the puoses of the trial be deposited in Court. [...] The fact that the author belongs to the Government account and audit service and holds the responsible position of Secretary to the Central Board of Revenue has enabled him to throw much light on the practical significance of the provisions of the law intimately connected with accountancy which would otherwise be found puzzling to laymen and lawyers alike. [...] The author shows no less complete a grasp of the legal interpretation of the provisions of law as are to be found in the English and Indian case law on the subject. [...] In our previous reviews we pointed out the main features of this edition of the Code which was marked 1):sr the remarkable ibdustry and practical Knowledge of the prcedure followed in the Mofucsil Courts which enabled the original author who was a Subordinate Judge of great experience to prepare an annotated edition of the Code which answers specially to the requirements of the practition