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 April 22 1940

Now it is provided in the to introduce the slab system of rates for the sub-section that such amount is to be deestep system and to strengthen the laW ed a debt incurred by the debtor after the against avoidance of the tax. [...] There are picturesque language that income is somthe Amendment Act the Act as amended thing like the fruit of a tree or the crop of the Report of the Enquiry Committee the a field a periodical monetary return coming Amendment Bill Report of the Select Corin with 'some sort of regularity or expected mittee and the proceedings in the two regularity from definite sources and therHous [...] The author's own commentary is supplmented by elaborate extracts from the It is for the foregoing and other consspeeches of those members of the legislderations that we would wish for a commeture who were able to discuss the subject as tary on the Income Tax Act which would experts and these will be of the greatest arise above both the statute and the casassistance in understanding [...] The first volume gives the author's a money decree and a mortgage decree even commentary on the new Act and what strikes in cases where the legal representative of one most is the enormous pains taken to the judgment-debtor raises an objection collect the case-law. [...] In the case of Judicial Committee English decisions have money decrees it is for the executing Court to be referred to and the principles elucto determine how the decretal amount is to dated in those decisions are helpful in ube recovered from the judgment-debtor and derstanding the Indian law.