The Calcutta Law Journal Short Notes of Cases Articles and Other Matters - January to June 1953

The greatest merit of the publication is the accuracy in the statement of the law or rather of the individual legal propositions relating to the various topics of Hindu Law contained in it. [...] 1946 together with Government Notifications issued under the authority of the said statute illuminated by explanatory notes and commentaries in the light of the judicial decisions on the subject given by the High Court as also of those by the Bombay Sales Tax Tribunal. [...] It reflects no small degree of credit op the learned author to have been able to infuse in this branch of the law which is by its very nature very disagreeable an amount of attractiveness by the sheer charm of the method of his treatment of the subject. [...] The learned author has very ably analysed the whole law of Sales Tax and has dealt with the same under very appropriate captions always having proper regard to the interests of the tax-payers all of whom will udoubtedly feel obliged to the learned author for the lucid exposition of the exact legal position in relation to all sales of goods. [...] Thus speaking about the due process of law or the judicial supremacy of the American Constitution he has described its effect as leaving the people to the sweet mercies of the vagaries of law cotirts.