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 Short notes of Important Decisions of other High Courts in India Monday August 15 1932

One of our greatest leaders said “ Anarchy is of the West and not of the East.” If we wish to save our timhonoured civilization from being wiped out by the political passions of the West we must religiously adhere to the doctrine of ahimsa in our private as also in our public life Erection of a stadium in the vicinity of the High Court. [...] The recent ruling of the Privy Council in the case of The Commissioner of Incomtax N. Sir S. M. Chitnavis (reported in XXXVI C. W. N. 797) sets at rest the conflicting decisions of the Indian Courts with regard to the rights of assessees to claim deduction of bad debts for income-tax purposes. [...] As their Lorships of the Privy Council pointed out in the case of Lawless v. Sullivan (1881 6 A. C. 373) " there can be no doubt that in the natural and ordinary meaning of language the income of a bank or trade for any given year would be understood to be the gain if any resulting from the balance of the profits or losses of the business in that year. [...] Where certain properties stood in the name of a female member of a -family but the Plaintiff in a partition suit claimed a share of the properties on the allegation that the properties were purchased benami in the name of the female member : Held (RAMESAM A. C. J. and CORNISH J.)—That in a case of this sort the burden of proof is upon the Plaintiff. [...] The schedule to the life insurance policy in question contained inter alia the following :— Name address and calling of the assur-1 ed— R. S. Sum Assured Rupees--- Amount to whom payable---The assured or his wife—if he predeceases her : Held (MADHAV AN NAIR 3.) —That the words in the last column created a trust for the benefit of the wife within the meaning of sec.