The Calcutta Weekly Notes Law Notes of 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 January 29 1940

7 of the Act empowers the Government to frame rules subject to the approval of the legislature for exemption of any person or class of persons. [...] It is not possible to say that the object of the Bill is only to dispense with the approval of the Legislature on future occasions of the exercise of the rulmaking power. [...] section (A any officer empowered by the Provincial Government in this behalf shall cause to be served on the defaulter in the prescribed form a notice of demand to pay such tax within thirty days of the service of such notice; and if payment is not so made the tax and by way of penalty a snm not exceeding the amount of the tax shall be recoverable as an arrear of a public demand: Provided that an [...] cial Government may frame rules subject to the approval of the Provincial Legislature for the exemption of any person or class of persons from the operation of this Act or the remission in whole or in part of the tax payable under this Act by any person or class of persons. [...] 30 "? Is it the intention of the law and the Goverment that every assessee—whether rich or poor from the Nowab of Dacca down to the ordinary clerk paying income-tax would pay the same amount of Rs.