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 10 1936

A Company having decided to grant a bonus of its accumulated profits and at the same time to capitalise the profits did so by the issue of debetures to the share-holders to the amount of the profits. [...] In support of the contention that income had accrued to the share-holders the taxing authorities relied on a previous decision of the Judicial Comittee in an Australian case while for the opposite contention the assessee relied on two decisions of the House of Lords given in connection with the Imperial Income Tax Act. [...] If however the views of the present Registrar on the subject of court-fees were right the nature of the cause making an application necessary would be no reason for making the application without court-fees. [...] The wife filed a petition in the Maras High Court for a decree for nullity of her marriage on the ground of the impotence of her husband quoad the Petitioner. [...] In most cases the decree of the trial Court follows upon the judgment witout the parties being required to do anything in the interval; and in such cases the Appelant wilt be entitled to the exclusion of the time between the judgment and the decree.