intended to serve the objective of checking tax evasion.
12. Marginal note to section 40A of the Act states "Expenses or payments not deductible
Sections under the heading "taking possession". Marginal note of Section 16 is the power to take possession and marginal note of Section
which is headed "Penalties and Procedure" and as the marginal note indicates, it is a comprehensive section providing general penalty for various offences
assessee was shown the order passed under s. 127 which has been noted not only by the petitioner himself but by his advocate also ... assessee and his advocate and in the margin noting has been made and signed by the advocate in this behalf in a letter dt. 23rd
sewage farm.
MEMORANDUM,
Government had sanctioned the grant of the Marginally noted
land to the Ahmedabad Municipal Corporation for sewage purpose
Page
leaving certificate can be given to
the petitioner or by putting notes in margin that
this amendment in the birth date is carried ... Leaving Certificate can
be given to the petitioner or by putting notes in
margin that this amendment in the birth date is
carried
respect of the transfer and this is also indicated by the marginal note to s. 52 . It was observed (p. 606) :
"..... when capital gains ... section, not only reading the two circulars, not only reading the marginal note but also referring to the speech made by the Finance Minister
examine these provisions.
3. Section 38, as the marginal note indicates, deals with the subject of payment of tax by the dealer. Sub-section
contrary to law, or is otherwise erroneous or unjust"
Marginal note to Sub-rule (2) reads thus:--
"Procedure on application for admission
Para No.58 is from the supplementing view.
"17. The marginal note of Section 138 of the NI Act explicitly
defines the offence