The Calcutta Weekly Notes September 24 1945

In those dark and dismal days when British authorities Strong feeling persists in this country in rhad failed to render the protection which the gard to the extreme undesirability of punishing Indian residents had every right to expect and severely the members of the scalled Indian when the Japanese apparently masters of the National Army. [...] The liquidator Reading the sections of the Companies Act thereof made an application to the High Court it appears that the prerogative of the Crown to for restraining the Income Tax Officer under sec. [...] prefer a debt due to itself on the winding up is 169 of the -Companies Act from proceeding with no longer effective as against the statutory the recovery of the amount and compelling him scheme for the distribution of the assets coto prove the debt in winding up proceedings : tained in the Act itself. [...] 46 of the Income Tax Act does constitute matters concerning the " collection " of the revthe commencement of or proceeding with a legal nue are placed beyond the jurisdiction of a proceeding within the above section. [...] cerning any act ordered or done merely in the 123 130—Gift of fixed deposit in Bank—Hancollection of the revenue (as opposed to an act or order concerning the revenue itself) that the The gift of a money kept in fixed deposit act or order should be one done or ordered in with a Bank is not a gift of immovable property accordance with the usage and practice of the but a gift of an actionable cl