The Calcutta Weekly Notes and Notes of Cases of the Calcutta High Court and of the Judicial Committee of the Privy Council and the English Law Courts Monday June 26 1922

It is perfectly clear upon the language of these sections that it was the itention of the Legislature to make income or dividend earned by non-resident persons in India chargeable with tax under the Act and these sections were obviously framed with the object of providing the machinery by which the tax was to be assessed and realised. [...] If however that be the result of the provisions of the Act as drafted the remedy it is clear is in the hands of the Legislature. [...] The hearing was concluded and judgment of the Board was reserved': The main question for determination on this appeal related to the validity of an auction sale of the property 'hi dispute. [...] On May 12th the following pronouncement with regard to the delivery of judgments was made by Lord Buckmaster :— " For the future it will not be a matter of course to read in full the reasons which support the advice that the Board tenders to His Majesty.. [...] As for the attempt of your correspondent to justify the abolition of the practice of giving notice on the score of hardship to indigent debtors it would be more advisable and prdentto avail themselves of the provisions of cl.