The Calcutta Weekly Notes Law Notes and Notes of Cases of the Calcutta High Court and of the Judicial Committee of the Privy Council and Short notes of Important Decisions of other High Courts in India Monday May 9 1932

If that is so what becomes of the " scheme for the inexpensive and speedy determintion of small disputes "? The whole argment of the Petitioner before his Lordship as we understand it was based on the same conception of Union Courts as the greater Part of the judgment reflects. [...] The drift of the Petitioner's argument was that one and the same standard should be applied and decsions of Union Courts being generally itended to be final the District Judge ought not to be allowed to go into the matter over again as if he was sitting in an appeal on facts and thus to quote his Lordship's own language frustrate the whole purpose of the Act. [...] Thus the share-holder the Director the Secretary the auditor and of course the Company lawyer generally get all the infomation and guidance that any of them may need in any situation. [...] The assessee is entitled to go to the Assistant Commissioner and if the Assistant Commisioner finds that the facts so found are estalished and they amount in law to a default by the assessee justifying the application of the proviso he should refuse to go into the merits of the assessment. [...] But his decision on this point and his rejection of the appeal are a proceeding in connection with an assessment and it is the duty of the Cormissiorer if required by the assessee to state a ease raising the question of law whther or not the facts established before the Assistant Commissioner are such as to bring the assessee within the ambit of the proviso to see.