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 February 26 1940

Under the clear words of the statute the What is the true nature of the tax iassessment of the Income Tax Officer is posed by the Bengal Finance Act? [...] under any of the heads specified in the But the lease was executed by the lesbor and Finance Act but when he produces the the lessee executed a kabuliyat. [...] The intention of the legislf it is covered by the head " salaries " but ture plainly was that the transferor was not we can conceive of a case where the earto be entitled merely because the transfer 'ngs were not placed by the Income Tax was invalid as the result of a non-compliance uthorities under that head or any of the with the formalities of the law to enforce as ther specific heads but [...] excluded from enjoyment of the joint famil A license is granted under the Electricity property is entitled to an account of the in Act for the supply of energy to a licensee come derived from such property and t principally on public grounds for the benefit have his share of the income ascertained an of the public and the licensee who constructs paid to him; that is to say he is entitled t a build [...] for the working of the license has to complY A minor adopted son in a joint Hind' with the condition of the license and has to family was totally excluded from enjoymen run the undertaking according to the prof the joint property but it appeared that a visions of the Electricity Act.