The Calcutta Weekly Notes Law Notes of 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 January 15 1940

In these cases Rules are issued on the Magistrate of the District from which the particular case comes and if the trying Magistrate has anything to say in answer to the grounds raised in the pettion he does so in a document which is called the “Explanation” Whenever there is an Explanation the Court almost invariably asks the Advocate for the Petitioner whther he has seen it and what his a [...] It is therefore clear that the Explanation is intended to be seen by the Petitioner’s Avocate and to be dealt with by him; and as a matter of fact he is allowed to see and peruse it when the case is on the Daily Board and the records have come up to the Bench. [...] Law leans in favour of validating and not invalidating an accoplished act and as the names of the two firms were merely descriptive of the names of the partners of the two firms it must be held that the larger partnership was as a matter of fact between the partners of those firms and was valid. [...] The mere illegality of the agreement relating to the larger partnership cannot entitle the Income Tax Department to ignore the fact that the assessee firm did as a matter of fact suffer loss in the trasaction in question. [...] The words competent to try the offence " not only mean the status or character of the former Court to try the offence with which the accused is subsequently charged ; but also include within its purview cases in which the Court though otherwise qualified to try the case could not have done so bcause certain conditions precedent for the exercise of its jurisdiction had not been fufilled.