The Calcutta Weekly Notes Monday November 17 1941

A further difficulty will arise in the shape of a conflict between the Provicial and Concurrent Lists for if agricutural land be included in the Concurrent List by the proposed amendment the same item cannot remain in the Provincial List and the obvious intention of the Act to leave agricultural land exclusively to the Provincial Legislatures will be defeated. [...] The declaration of the amount (due to the creditor) as found by the Court is given the dignity of a decree by cl. [...] Proceedings for contempt of the High Court are in the exercise of the inherent jurisdiction of the Court and are of a crimnal nature. [...] Under r. 2 of the Income Tax Rules the only person who can apply for registration is a firm constituted under an instrument of partnership specifying the individual shares of the partners which must of course mean specifying correctly the individual shares of the partners. [...] It is open to the Income Tax Officer to say that the shares which appear in the deed are not the true shares of the partners and that therefore there is no proper application by the requisite firm.