cover image: The Calcutta Weekly Notes  February 4  1946

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The Calcutta Weekly Notes February 4 1946

1946

The question was whether cess could be assessed on the income of a hat derived from tolls received from vendors and hawkers on the basis of the quality and the quantity of the merchandise sold by them in the hat it apearing that if there was no sale no toll was paid and that these tolls were not fixed by rference to any stall or particular place in the site of the hat. [...] The former is the tolls realised and the latter the immovable property— not corporeal—but the incorporeal right to hold the hat. [...] As regards proposition (v) (b) and ( c) if the vendors and hawkers pay tolls directly to the owner of the site of the /mt the payments. [...] The passing of the Trade Marks Act of 1940 necessitated a new edition of the author's welknown and well-established treatise on Trade Mark " The Law of Trade and Merchandise Marks in India." The author has however to be congratulated in bringing out inspite of watime difficulties an entirely new work under the title -The Law and Practice under the Trade Marks Act 1940." The object of th [...] the other hand the amount paid to an indivdual member of family is unreasonably high and disproportionate to the services rendered by him then it May be treated as part of the profit of the firm distributed in a particular manner.
law
Pages
4
Published in
India
SARF Document ID
sarf.100104
Segment Pages Author Actions
The Calcutta Weekly Notes February 4 1946
xli-xliv unknown view

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