The Calcutta Weekly Notes Monday April 15 1929

(cc) of the Court Fees Act and would have to be valued according to the value of the subject-matter not on the basis of the rent payable for the previotur. [...] Having regard to the fact that the decsions of the House of Lords in the cases of Leverd v. Commissioners of Inland Revnue and The Commissioners of Inland Revnue v. Lysaght have been variously comented upon in the public press both in England and the other parts of the British Empire the Inland Revenue authorities have published the following communique for the guidance of the publi [...] press their opinion on the facts of any case being submited to them by letter addressed to the Secretary Board of Inland Revenue Somerset House London W. 0. 2. It should be added that a visitor who is charged to Income Tax in respect of his income arising abroad has the right of appeal to the Appeal Commissioners and on a point of law to the courts both on the question of residence and [...] 4 was a sub-tenant under the tenanDefendants in occupation of a portion of the property; that they had served a notice to quit on the tenant-Defendants but the deniand had not been complied with; that the tenancy having been determined by the said notice the tenants were not entitled to continue in occupation; and that the right of Defendant No. [...] As no issue had been framed as to the value of the property and there was no evidence on the point he remanded the case Oo thlower Court to be valued there by the Plaintiff according to the subjecmatter and if the value so assessed did not exceed the jurisdiction of that Court to be tried by that Court.