The Calcutta Weekly Notes Federal Reports 1946-47 To be Cited as 51 C.W.N. [F.R.]

22 (1) and (2) of the Indian Mamie Tax Act 1922 is not the foundation df the jurisdiction of the Income Tax Officer till make an assessment or of the liability of the assessee to pay the tax. [...] The mere fact that at the stage of fraing charges the Magistrate was of opinion that on the basis of the evidence recorded the charges ought to be under sec. [...] The JUDGMENT OF THE COURT was all follows:— KANIA J.---This is an appeal from the judgment of a Division Bench of the Cacutta High Court and raises the question of the validity of sec. [...] On the 12th February 1927 the father of the Repondent mortgaged the disputed properties in favour of the father of the Appellants. [...] 3 (3) as follows:- Complete usufructuary mortgage ' means a transfer by a tenant of the right of possession in any land for the purpose of securing the pament of money or the return of grain advanced or to be advanced by way of loan upon the codition that the loan with all interest thereon shall be deemed to be extinguished by the profits arising from the land during the period of the mor