The Calcutta Weekly Notes December 12 1949

15 by the Amendment of 1928 the intevention of the Collector was dispensed with in eased where mutation was made in the rent -roll' of the landlord "within six months of the succession". [...] After the amendment of 19'i8 the intermediate machinery of the Colletor seem to be completely out of hamony with the spirit of the Proviso and with the present amendment the discord has disappeared. [...] 109 (a) of the Code of Civil Procedure and accordingly no appeal lies therefrom to the Federal Court Such an order is merely an order for the due preservation of the estate and does not affect finally the rights of the parties. [...] In his petition for probate an executor is entitled to include time-barred debts of the deceased in the Schedule of debts thereto in the form of Annexure B to Schedule III of the Court Fees Act 1870. [...] The difference between the two expresions " payable " and " recoverable " is fundamental because in the case of the latter what is emphasised is the remedy and in the case of the former what is emphasied is the right of the person paying to pay under the law.