The Calcutta Weekly Notes July 29 1946

They clamoured for the presence before them of the Chief Minister a demand which grew more vociferous when their friends among members of the Assembly came out to report that the attempt to move an adjournment motion on the question of the rlease of political prisoners had failed. [...] The Income Tax authorities allowed depreciation allowance but apportioned it to the proportionate amount for the period from the beginning of the year after the date of sale: Held (FAzi Au C. J. and MANOHAR LALL J.)—That the assessee was entitled to the full amount of the depreciation allowance under sec. [...] Tax Act as would justify the view that if the machinery is not the property of assessee throughout the year then the period for which it was the property of the assessee should be calculated and depreciation should he allowed in proportion to such period. [...] 197 of the Criminal Procedure Code is sufficient proof that the Goernor has sanctioned the prosecution in the execise of his individual judgment as prescribed M that section in the absence of any evidence to the contrary. [...] The claim of the real owner against the benamidar for the sale price was an equitable one being a claim against a person in the position of a trustee in respect of moneys received and held by him for the benefit of the real owner.