The Calcutta Weekly Notes Monday January 17 1944

The report of the decision of the Federal Court on the validity of Ordinance XIX of 1943 does not show that leave was asked for by any party to appeal to the Privy Coucil but as we cannot yet assume that the matter will not go further we refrain from making any comments on the main decision. [...] In rejecting it the Court said that it had power to commute a death setence on the ground of the time-factor alone but the matter was primarily for the exective authorities to consider and in the prsent case the Court would leave it to them. [...] But to affirm the power to grant relief on the ground of the time-factor alone to admit the delay as a matter which deserved consideration in the case and which was not excluded by the circumstances of the crime and then to refuse to exercise the power and leave it to others to exercise it if they chose seems to us to adopt a course of action the necessity of which is not plain. [...] The widow as a member of a joint Hindu family is to have the same interest in the joint property as the deceased husband had and this devolution does not otherwise affect the joint family status unless the widow availing herself of the provision of sub-sec. [...] 34 of the Income Tax Act is that a notice should be given which sufficiently draws the attention of the assessee to the case which he has to meet and where the assessee has only one source of income namely busness a notice saying that income from all sources had escaped assessment is quite sufficient to show the assessee what the case is which he has to meet namely that some of the income fr