licensee'.
The division bench placed heavy reliance on the marginal notes of
the section. The Division Bench ultimately held that section ... Bench disapproved the reliance placed by the
division bench on the marginal notes to construe the section. The
Full Bench came to the conclusion that
Section
23 (1) of the Maharashtra Cooperative Societies Act, 1960. The marginal note
of the two Sections is "open membership". Sub-section
Bombay] - In Order
VII, for the existing Rule 13 and its marginal
note, substitute the following as Rule 13 and
marginal note :-
"13. Where
meaning thereby avoidance of tax on
taxable income;
(ii) Marginal note to section 92 is "computation of income
from international transaction having regard
pronounced "according to the
award". The marginal note to the section speaks of
"judgment in terms of award". Under Section
pronounced "according to the
award". The marginal note to the section speaks of
"judgment in terms of award". Under Section
pronounced "according to the
award". The marginal note to the section speaks of
"judgment in terms of award". Under Section
Bombay] - In Order
VII, for the existing Rule 13 and its marginal
note, substitute the following as Rule 13 and
marginal note :-
"13. Where
particular head note 'B'
thereof, and submits that, if the taxes are not paid prior to the last
date of filling nominations ... meaning and in that no aid can be
sought from the marginal note or the aims and objects set out in the
statement of objects
stand
transferred to the City Court."'
(b) for the marginal note, the following marginal note
shall be substituted, namely:-
"Transfer of suits
