Notes to clause 283 Sub-clause (1).----The words "or the otherperson on whom the penalty is sought to be imposed", have, in the draft, been added to existing section 28(3), in order to make the provision comprehensiv ~ Sub-clauses (2) and (3).----No comments are needed.
Notes to clause 284 No comments are needed as izo the drafting of this par-- ' ticular clause.
As to the attaclr on the constitutionality of section 28 read with sections 51 and 52 of the existing Act, see notes to the clause incorporating section 28(1)'.
CHAPTER XXIII OFFENCES AND PROSECUTIONS Notes to clause 285 _
-This clause does not require any comments. As to the constitutional position relating to existing sections 51 and 52 read with existing section 28(1) _ d section 28(4), see notes to the clause incorporating section 28(1).' - V ' Notes to clause 286 The existing section 52 provides that if a person makes _ ' a false statement in veriﬁcation under certain sections, he should be punishable etc. The existing section gives a long list of the various sections under which veriﬁcation is made;
but it does not, appear to be necessary to give a list of such sections.
Veriﬁcation under any provisions of the Act should. obviously come within the purview of _«.this section. The ﬂaw inherent in giving a list is that the list may not be exhaus- tive and may, moreover, require to be amended Whenever an amendment introduces a new section requiring veriﬁca-
tion. The draft clause, therefore, usg the words' "any veri-- . A ﬁcation under this Act".
Notes to clause 287 No comments are needed.
» ' Vida Chapter XVIII, Clause 215 at seq. ' Notes to draft clause 280.
' Clause 280.
.1 472 Notes to clause 288 The words "on conviction before a Magistrate'; have been added in existing section 54(2), on the lines of the language of existing section 51, last part.
CHAPTER XXIX RECOGNISED PROVIDENT FUND Notes to clause 28.0 General.--The provisions contained in the Chapters on Recognised Provident F.unds and Approved Superannuation Funds have, in some case bearing on other sections also. The scheme adopted in the draft is to make a reference, in other sections, to the provisions relating to such funds, wherever convenient. Though this entailed some repetition, it has been done for facilitating reference. E Clause 289.--Existing section 58B has been reproduced here. The only change made is the addition of the proviso in sub-clause (1). Section 9 of the Employee's Provident Funds Act, 1952, deems a provident fund established under a scheme in accordance with that Act to be a recognised provident fund under this chapter. So far as the funds established under such schemes are concerned, this deem- ing provision is sufficient. But, certain provident funds under that Act have been exempted by Government. under section 17 of that Act, from the operation of the scheme. Such provident funds would not be covered by the deeming provision and it appears to be desirable to enable a relaxa- tion of the conditions in their case. The proviso is intended to achieve this object. [Such provident Fundshave toffu1- ﬁl the condition laid down in section 58 of the Employee's Provident Fund Act and those conditions are strictly in ac~ /cordance with the conditions prescribed by section 58(c)].
Section 58B(4), dealing with appeal, has been placed in a separate clause.
Notes to clause 290 ' Existing section 58C has. in the draft. been broken u' so as to separate the conditions from the provisions for relExa-
tion of the conditions. The conditions are incorporate in this clause. while provisions relating to relaxation are plac- _
-ed in a separate clause Notes to clause 29i General.----A1l provisions in the nature of relaxation of conditions for recognition of Provident Funds have been collected together in this clause.
Sub--clause (1).--Existing section 58C(1)(a), proviso.has been incorporated here. The, concluding words "notwith- standing that a proportion not exceeding 10% of the 'm- _ployees is employed outside India", in the existing secfon, g 2 e , i 473 really mean that the proportion of employees employed out-
.side India should not exceed 10%. The wording has, there-
fore, been altered to bring out the intended meaning.
Other changes are consequential on the breaking up of .section 58C into conditions and provisions for relaxation.
Sub-clause (2).--Existing section 58C(1), (b), proviso, refers to the National Service (European British Subjects) Act, 1940 and the National Service (Technical Personnel) Ordinance, 1940. These references have been replaced in the draft by the words "any law for the time being in force", which are more comprehensive. ~ Other changes are consequential.
S.ub-clause (3).----The changes made are consequential on the breaking up of section 58C and combining of section 58C (d), Proviso and latter part of section 58C (1) (g).
Sub-clauses (4) and (5).--No comments are needed.
Notes to clause 292 I No comments are needed.
Notes to clause 293 This is new. Sums paid by the employer as contribu- tions towards a recognised provident fund should be allow- ed to be deducted in computing the employer's income'. Hence this clause. ~ Notes to clause 294 No comments are needed.
Notes to clause 295 No comments are needed.
Notes to clause 296 General.--Existing section 58G, sub-section (2), has been embodied in this clause. The proviso has been express- ed as an item of the main sub-section.
Section 58G(2) talks of exemption from the payment of income--tax and says that the accumulated balance shall be "excluded" from the computation of the employee's total income. It is thus a case of total exclusion and has been treated so in the draft. ' So far as super-tax is concerned, the exemption in sec- tion 58G (2) was originally applicable to super-tax also, but the words "and super-tax" were omitted by the Indian Income-tax (Second Amendment) Act, 1933 (18 of 1933). The reason for removing these Words from this sub-section apparently was that the exemption for super-tax was dealt 1 Cf. existing section 58R, main para, middle .
474with separately in a separate sub--section----section 58G (1) which was introduced by the same amendment Act. This ' "exemption" from payment of super-tax has, under the scheme adopted in. the draft, to be treated as a case of excluse from total income'. and, therefore, the draft clause under discussion regards the exclusion as effective both for income-tax and for super-tax. ' In other words, existing section 58G (2) has, in the draft, been expressed as applicable both for income-tax and for super-tax and existing section 58G (1) earlier part, has not, therefore, been reproduced. in the draft'. It is, of course, true that section 58G (1), earlier half, (that is, ex- emption for super-tax) does not require continuous service while section 58G (2 (exemgtion for income-tax) d s re-' quire such service. ut it oes not appear necess y to make any such distinction. The draft, therefore, does not make any such distinction. ' The draft clause requires ﬁve years' continuous service, before exclusion can be claimed. This will now be applic- able in both cases, but it does not put a fresh bur en on the assessee; because, even now under section 5 G (3) if the employee leaves before ﬁve years he has to pity not only income-tax but also super-tax on the basis thiat the exemption was not available. .
Existing section 58G (1), latter part, has been .infcorpo- rated in a separate clause'. . f -
Notes to clause 297 Sub-clause (1).--.-Slight verbal changes have been made for the sake ()f clarity. V Sub-clause (2).--S1ight verbal changes have beeni inade for precision. E Existing section , 58G (1). consists of two parts. The earlier portion, exempting the accumulated balanc from super-tax, has alreaw been accounted for in the t, as the exemption has been treated as an exclusion fro total income, common to income-fax and super-tax'.
The latter part enacts the exception in respect of nual accretions up to 1st "April 1 3. That has been repr duced in the draft with two draft ng changes. First, the ords "which is not included in his total income" have been added by way of introduction. Secondly, instead of the e ' ting negative form "except .......... ..", a positive form of angu- age has been used to emphasise the 'liability to p y the amount referred to inthe provision. , .
--'1 Cf. notes to clause 104. _ I ' Sec notes to clause :02 (2).
' Vida clause 297 (2). ' ' See notes to draft cluée 296.
475The provision in question was enacted only to make an adjustment necessitated by the course of legislation (see note below), and hence the aspect of payment receives a higher emphasis compared with the aspect of liability.
The Provident Funds Chapter was introduced in 1929. Section 58E provided for the inclusion of the annual ac- cretion in the total income. Section 58F exempted the annual accretion from income-tax, subject to certain con- ditions. Though the intention of the legislature was, thus, to assess the annual accretion to super-tax, by the omission of section 58F from the sections not applicable to super-tax mentioned in section 58, the provisions of section 58F be- came applicable to super-tax. The annual accretion, there- fore, remained exempt from super-tax also up to 1933.
The legislature noticed this defect in 1933 and rectiﬁed it by including section 58F in section 58. Simultaneously section 58G (1) was introduced and 58G (2) was made not applicable to super-tax. The resulting position is that though the accumulated balance is exempt from payment of super- tax, the employee receiving the accumulated balance has to make good the super-tax that he would have paid bet- ween 1929 and 1933. ' Notes to clause 298 Existing section 58H has been embodied here. The sec- tion provides that at the time of payment of the accumulat- ed balance. the trustees shall deduct therefrom any income-- tax payable under section 58G (3). So far as this require--- ment is concerned. the words "in cases where section ....... .. [58G (3)] applies," have been added in the draft, to make it clear that deduction is permissible only where the liabi- lity for payment of tax has arisen.
The existing section further provides for the deduc- tion of any income-tax and super-tax payable on an em-- ployee's total income as determined under section 58J (3). This requirement does not appear to be intelligible. Section 58J (3) does not really apply at the time of payment of accumulated balance to the employee and is conﬁned to the taxation, at the time of recognition, of sums transferred to the employee's account in the recognised provident fund. This requirement has, therefore, been omitted in the draft.
Notes to clause 299 Existing section 58J is incorporated in this clause. Sub- section (4) of that section has been incorporated in the clause dealing with relaxation of conditions'.
No other comments are needed.
Notes to clause 300 No comments are needed.
'Compare draft clause 29: (5).
31-] Law Gom.l58.
476N-btes to clause 301 No comments are needed.
Notes to clause 302 N 0 comments are needed.
Notes to clause 303 No comments are needed. .
Notes to clause 304 No comments are needed.
Notes to clause 305 "Recognised provident fund".--No change' has 9, been made in the existing deﬁnition. Section 9 of the Emp oyees Provident Funds Act 1952 (19 of 1952) provides that pro- vident fund established under a scheme under th Act shall be deemed to be a recognised provident fund f r the Income-tax Act. It does not appear necessary to repe t this provision in the Income-tax Act, since some of the rovi- sions in this Chapter (for example, withdrawal) m not in terms apply to such funds. ' "Employer".--In existing ection 58A, clause (h), the words "maintaining the provident fund for the beneﬁt of his or its employees" are applicable not only to the "indi- vidual" referred to 'm item (ii) but also to the -"Hindu undivided farn-i1y,_co1I'1pany" e_tc., referred to in item [i_). To make this clear, the substance of these words has been placed in the beginning of the deﬁnition.
Other deﬁnit'ions.--Do not need any comments.
CHAPTER XXV APPROVED SUPERANNUATION 'FUNDS Notes to clause 306 No comments are needed.
Notes to clause 307 Sub-clause (1).----In the opening lines, it has bee pro- vided that the superannuation fund must satisfy no only the conditions set out in the section but also the con 'tions to be prescribed by rules to; made by the Centra --- Gov- ernment. This additibn has 'bgen made to secure nifor- mity' with the corresponding provision relating to ecog- nised provident funds. [See existing section 58C(1),,open- ing lines]. § _ Sub-clause' (2).--The» proviso to existing section 58P 1S merely clariﬁcatory. It has been embodied in sub-«lclause 4 ' :
(2). .
'Of. note: to clause 3x7,§_"Gcneral"§. « l ' S' 47':
Sub-clause '(3).--~This is new' and has been added to secure uniformity with the correspon 'rig provision relating to recognised provident fund--see e ing section 58C (2).
Notes to clause 308 It has been made clear that the application for ap- proval is to be made to the Income-tax Officer by whom the employer is assessable. ' The word "year" has been replaced by the expression "assessment year" or ''previous year", as considered appro- priate.
Notes to clause 309 .
General.----Existing section 58R and 58S have, for the sake of clarity, been broken up so as to deal separately with the following :--
(1) Income from investment.
(2) Employer's contribution--deduction for.
(3) Emp1oyee's contribution--when exempted. ' (4) Contributions paid to the emp1oyee--when deemed to be income.
(5) Deduction of tax on contributions paid to an em- ployee. _ ' Existing section 58R, relating to exemption in respect of superannuation funds, combines a number of provisions. These provisions embody exemptions falling under various categories. For example, the opening lines direct that in- come derived from investments of such funds shall be "ex- empt from payment of income-tax"; while the subsequent lines provide that "any sum paid by an employer by way of contribution shall .......... ..be deducted in computing the income .......... ..". It is obvious that the ﬁrst exemption is in the nature of an exclusion from total income, while the second is a deduction for expenses. In order to bring out clearly the nature of the various exemptions contained in existing section 58R, its various portions have. in the draft. been allocated to various clauses according to' the topic dealt with, thus-
(i) the opening lines relating to income from. invest- ment etc., have been embodied in this clause. That provision applies in respect of super-tax also under existing section 58. The /provision is more in the nature of exclusion from total income and should be treated on the same lines as income received by tngtiees on behalf of a recognised provident fund,é_$ee existing section 4, sub-section (3), item (ix) ;,g _i _ .
478(ii) the middle portion of section 58R, main para, dealing with sums paid by employer, has been placed in a separate clause' ;
(iii) the last portion of section 58R, main para, has been dealt with in another clause' with certain drafting changes which are discussed below ; the ﬁrst Proviso to section 58R has also been incor- porated in that clause';
(iv) the second Proviso relates to employer's contri- butions and has been placed along with the mid- dle portion of the main para'.
Section 58R says 2 "any sum paid by an employer or an employee by way of contribution ............. ..shall in the case of an employer be deducted in computing his income .......... ..and in the case of an employee be treated for all the purposes of this Act as if it were a sum to which the provisions of section 15 apply;
Provided that no such exemption shall be allowable to , an employee in respect of any sum which is not an ordinary annual contribution." _ s The existing language, at ﬁrst reading, would mean that both the sum paid by the employer and the sum 'paid by the employee are to be allowed as a deduction in the case of an employer, and that similarly both the sums are to be allowed exemption in the case of an employee. 'But. obviously, this is not the intention. Only a sum paidby the employer is to be allowed as a deduction in the em- ployer's assessment, and similarly only a sum paid by the employee is to be allowed deduction in the employee's assessment. Since the case of the employer and the case of the employee have, in the draft, been treated at differ- ent places, the need for any clariﬁcation does not arise.
Notes to clause 310 See notes to the proceeding clause'.
Notes to clause 311.
The words "in the previous year" have been added for the sake of precision, and the place of the first Proviso to existing Section 58R, is, in the draft, taken by the words at the end "in so far as such sum is an ordinary annual contribution".
The general scheme of existing section 58R has already been dealt with'.
'See draft clause 310.
'See draft clause 31 1.
'Vida draft clause 3:0, Prov.
'Clause 309. ' , 'See note: to clause 309'.' 479 Notes to clause 312 Existing section 58S (1) provides that where any con- tributions are "repaid", to an employee, the amounts so repaid shall be deemed, for the purpose of income-tax, the income of the employee for that year. The words "repaid" would, at ﬁrst sight, seem to suggest that it is only the em- ployee's contributions that are intended to be covered by these words. But it seems that the employer's contribu- tions should also be covered, because there does not appear to be any reason for excluding employer's contributions; the word "repaid" was probably used in a wider sense.
The sub-section does not make any exception for con- tributions repaid on death or termination of employment. Existing section 58S (2) however shows that payment of contributions to an employee on death or termination of employment does not come within the scope of this section. Tl;le two sub-sections should run in harmony with each ot er.
The language of the provision has, therefore. been altered on these lines. -
The words "of that year" have been replaced by the words "of the previous year in which it is so paid to him". for precision.
Notes to clause 313 As pointed out in the notes to the clause correspond- ing to existing section 58S (1). section 58S is intended to apply to contributions both of the employees and of the employer'. The necessary change has been made in this clause also.
Notes to clause 314 No comments are needed.
Notes to clause 315 No comments are needed.
Notes to clause 316 Existing section 58V has been embodied here with the following changes :-- ' ' (1) It has been made clear that the information is to be supplied by the trustee to the Income-tax Offi-
cer within "-not less than twenty-one days". This will avoid the raising of any question as to what is meant by the words "within twenty-one days".
-(2) Clauses (a), (b) and (c) of this section. which ela- borate the particulars that will be required by the Income-tax Oﬂicer, have been omitted, as the rule-making power now conferred" enables rules to be made on these matters.
. 'See note: to Clause 312.
'Vida draft clause 317.
480Notes to clause 317 General.----This is a new clause and is intended to efive effect to the following recommendations of the Incom tax Investigation Commission' :----- i "70. If all the requirements of section 58-P are s tis- ﬁed, it is doubtful if the Central Board of Revenue ,can refuse to recognise a superannuation fund. The powe to impose conditions would probably have reference onl to the three eventualities mentioned in the proviso andanot in other circumstances independent of these contingenc es.
The provisions of the Income-tax Law in respect of superannuation funds should, as far as possible, be bro ght into line with those relating torProvident Funds. It is im- cult to see why the power given to the Central Govern ent to make rules as in Section 58L (2) should not be repeated in the case _of Superannuation Funds. This lack of power to make rules is a serious drawback in the scheme of Super- annuation Funds under the Income-tax Act. of which unfair use can be made". i .
"72. Suitable amendments may be made in the In 'an Income-tax Act restricting the maximum limit to w ich the contributions by the employee and employer ma be made to 25 per cent of the employee's salary. ' E Sub-clause (1).--~Cf. existing section 58L (1) relating to « . ' I recognised provident funds. , Sub-clause (2).--Para (a)--C;f. section 58L (2) (a). ;
Para (b)--relates to the returns etc. referred to in§sec- tion 58R as embodied inthe draft. I t Para (c)--se-e para. 72 of the report of the Income-éltax.
Investigation Commission quotdd above. The maximumlhas been left to be prescribed by the rules, in order to Se ure elasticity. .
Para (d)--Cf. section 58L (2) (c). Para (e)--Cf. section 58L (2) (d).
Para (f)--is intended to enable withdrawal of rec ; ni- tion. This power will be in addition to that enjoyed u der section 58-0 (1) latter part.
Para (g)--Cf. section 58.1.'. (2) (e). Notes to clause 318' Sub-clause (c)--Th¢ word "earnings" has been re;£lac- ed by the words "income chargeable under the head sala- ries", which ane more appropriate".
1I.'I.I.C. Report, 1948, page 219, for detailed discussion, see para- graphs 170-171 of that Report. a '5 'Cf. Report of the Income-' Investi lion Commission, para. 17:, o ; ura- tion beginning with "Secondly . . .''at pp? :74. . ~. ._. ~ 481 CHAPTER XXVI MISCELLANEOUS Notes to clause 319 _ This is new. It seems desirable to make it clear that income once charged to tax shouldnot again be charged to tax in the hands of the same person. This safeguard seems to be necessary, in view of the fact that an item of income may be chargeable either on the basis of its ac- crual or on the basis of its having arisen or on the basis of its actual receipt, within a particular period. In other words, the chargeable periods may vary according to the basis on which the tax is sought to be assessed. ' Notes to clause 320 It has been made clear that even in the case of a local authority or company, service may be made on its princi- pal officer. The deﬁnition of "principal oﬁicer" is applicable to local authorities and companies also.
Notes to clause 321 Sub--clause (1).'--This is new. Since the family will not be in existence after partition, a provision for service of notices in respect of proceedings pertaining to the disrupted family appears to be necessary and has been in- corporated in this sub--clause. The Supreme Court has held' that in such cases the notice need not be iven to all mem- bers. This view has been followed in the draft, treating, however, a notice under section 34 in a different manner'.
This draft sub--clause will apply only where an order re- cording a ﬁnding of total partition is passed. In cases of par- tial partition, the family continues in respect of undivided property; (if the partition is partial as regarding persons, the remaining members will continue' joint); and notices can be served in the usual manner, and, no special provi- sion is necessary to the effect that the notice in such cases must be served on all the members of the family. (In cases where some of the members went out of the family, the members so separated must of course be served. But this need not be provided for).
Sub-clause (2).--This is new and is 'intended to provide for the service of notice in the case of a dissolved ﬁrm or association. I Notes to clause 322 This clause does not need any comments.
. 1 Lax-mi.Nara1'n Bhadam' v. crr, (igsx) 2'0 rrg. 594(sc). b . 1 Cf. I. T, I. C. Report, i94.8,,pagd§ 155, 351, 352. .- . \ _-. Report 482 Notes to clause 323 This is new. It is desirable that documents placed on the ﬁle of an Income-tax authority should bear proper en- dorsement so that their tracing and identiﬁcation may be facilitated whenever a reference to them becomes neces- sary. It is also desirable that where an Income-tax autho- rity bases any order on any document. the document shall expressly be referred to in the order, so that there may be no difficulty in understanding the basis of the order. The draft clause is intended to achieve this object.
Notes to clause 324 Sub-clause (1)--does not need any comments, except that existing section 61(1) and section 61(2) have, in the draft, been broken up so as to separate the details regard- ing various authorised representatives from the main»pro-- vision authorising their appearance.
Sub-clause (2)--The various kinds of persons who can appear as authorised representatives have been listed in this sub-clause.
Items (i) and (ii)?-do not require any comments.
Item (iii)----relating to lawyers has been redrafted so as to simplify the language. This 'category has been restrict- ed to legal practitioners who can appear in a civil court. (Persons already in practice'will not, of course, be affedted).
As to item (iv), see notes below, under "Explanation".
The right of persons entitled to appear under the exist- ing Act' will be preserved b item (12), even though the persons are not qualiﬁed un er the new Act. But it has been made clear that this right is available only where such persons were actually in practice before the new Act came into force'. ' Explanation.--~The deﬁnition of "accountant" has been brought into line with the Chartered Accountants Act. 1949. Persons who are neither Chartered Accountants nor autho- rised to audit the accounts of companies under section 226(2) of the Companies Act, 1956, are proposed to be ex-
cluded from the deﬁnition. Existingsection 61(2) item' (iii)-
enables a member of an association of accountants recog- nised in this behalf by the Central Board of Revenue to appear as an authorised representative. It is proposed to restrict the right, however, to chartered accountants? etc. (Persons already in practice at the time of the commence- ment of the new Act will not of course be affected).
Sub-clause (3)----does not need any comments. \ 1The abolition of this cat ory was ecormmcnded even by the Income-tax Investigation Commission aid: _ts Report 19418) Para 240 page 107. The 'l'aza-
(ion Emiuixy Commission, lmwever w 4 not in favour ofany change. cc its ( 953-54), Vol. II, &.i;XII, pararﬂ-50. ' 483 Sub-clause (4)----Under existing section 61(3) the power to take disciplinary action against persons "other than law- yers or accountants subject to their respective professional bodies", is vested in the Commissioner. It is proposed to transfer these powers to an authority whose constitution would be laid down in the rules'. The present provision authorising appeals to the Central Board of Revenue will, of course, continue. ' Sub--clause (5)--is merely a transitional provision. Notes to clause 325 No comments are needed.
_ Notes to clause 326 No comments are needed.
Notes to clause 327 No comments are needed.
Notes to clause 328 The word "year" has been replaced by words "assess- ment year" for precision. In addition to income-tax, super- "tax has also been added for the sake of precision.
Notes to 'clause 329 Sub-clause (1).--It has been made clear that the rules will be published in the Official Gazette.
Sub-clause (2).--Paragraph (c) is new and is intended to empower the Central Board of Revenue to make rules
-(i) for the registration of Income-tax Practitioners who are not lawyers or accountants and (ii) for the constitution
-of an authority to take disciplinary action against them'.
The changes made by the Finance Act, 1958, have been given effect to. Further, a provision for rules regarding income-tax veriﬁcation certiﬁcates has been added, since it :is ffelt that a statutory provision' on the subject would be use u .
Sub-clause (3)--does not need any comments.
Sub-clause (4)---has been brought into line with recent 'legislative practice.
Existing section 60.
Existing section 60(1) authorises the Central Govern- ment to make exemptions, reduction in rates or other modi- ﬁcations regarding income-tax in certain cases. Sub-section (3) of that section, however, provides..that after the com- mencement of the Indian Income-tax (Amendment) Act,
1. Of. the Amendment Bill that was introduced in 1951 (which was allowed to lapse), printed in (1951) 28 I.T.R. 46; 47, Vida notes to draft clause 324 (4)
-4' 484 1939, this power will not be exercisable except for the pur- pose _of rescinding exemption, etc. already made. T 'e re- sult is, that no new exemption etc. can now be gr, nted under section 60, sub-section .(1). In view of this, this pro-
vision has been omitted in' the draft.
So far as exemptions already granted are concerned, the question of their retention for assessments under the new Act will have to be considered by the Govern'ment,. when the transitional provisions are drafted (Cf. note re- garding repeal etc. below). i So far as assessments for any period prior to the, com- mencement of the new Act are concerned, exemptions al- ready granted under section 60(1) should, of course, con- tinue to have effect, and thepower to cancel them under Section 60(3) should also continue (Cf. Note re:~repea1 etc. elow). . A Note on Repeal and transitional provisions (At ﬁrst, draft clauses on repeal and transitional pro- vision were prepared in the Commission, but later it was felt that it need not be done in the Commission and might be left to the Ministry of Law.) .
When the new Act comes into force, the existing Act. i.e., 1922 Act will, of course, cease to apply. While d ' fting the repeal clause, it would be desirable to consider hicl1_ of the following courses should be adopted.-
(1) Absolute repeal of the existing Act----This my not be feasible, since it .would necessitate innu rable saving provisions and' may cause inconve ience also. ' (2) Formal repeal of the existing Act with a pr ision that so far as the assessments etc. for asse ment years prior to the commencement of the ne Act are concerned, the existing Act will contin e to- apply. This seems to'be .the method adop ed in section 13 of the Finance Act, 1950 (25 of 19 ) and section 6 of the Taxation Laws (Extens on to J ammu and Kashmir) Act 1954 (41 of 1954.) hich, while repealing the old laws, preserve the ol laws for the purpose of "ldvy, assessment and coll ction" of income-tax, etc. for past years. ' Section 527 of the U.K. Act. 1952 follows the same method; sub-section (1), main para, repeals the piievious laws as listed in the twenty-ﬁfth Schedule, but the proviso enacts that the provisions of the new Act "shall not-apply to income-tax for the year 1951-52 or any previous year of assessment and the provisions of the enactments me tioned' in the twenty-ﬁfth S hedule "shall continue to apply r tax in any such year to he sam xtent that they woul have ,not been passed". :
applied thereto if t s Act 485 Section 2 of the Australian Income-tax and Social Ser- vice Contribution Assessment Act, 1936-v1953, while repeal- ing the enactment concerned (vide the main paragraph), provides (vide first proviso) that the Act repealed by this section, shall continue in force for all purposes in connec--- tion with income-tax payable for any ﬁnancial year prior to ,.the ﬁnancial year commencing on the_1st January, 1936.
.[It may be noted that the saving embodied in the various Acts referred to above varies in each Act. Thus the Indian Acts i.e.. Finance Act, 1950 and the _Act relating" to Jammu and Kashmir, save the old law for levy, assess-- ment and collection of tax etc. The UK. Act saves the old. law for tax. The Australian Act saves the old law "for all.
purp,-,5es"'.] (3) Another alternative would be, not to "repeal" the existing Act, but to provide that it "shall cease to apply"., (A clause framed on these lines would not of course, attract the provisions relating to repeal in the General Clauses Act and they will have to be speciﬁcally incorporated in the- repeal clause).
A precedent for this will be found in section 130 of the Canadian Income-tax Act which, instead of effecting a speciﬁc repeal, merely provides that provisions of. the In- come-tax War Act (1'..e.' the earlier Income-tax Act of Canada) "are not applicable to taxation years after the 1948.
)3] Taxation Year . --
Title 1, sub title A, section 1, U.S.A.»Internal Revenue- Code, (U.S.A. Statutes 1934 Part I p. 683) provides that the provisions of the new Act shall not apply to assessment years commencing prior to 1st January, 1934, and income- tax for assessment years prior to that date shall remain unaffected by the new Act and shall continue to be govern- ed by the applicable provisions of the old Act.
If this third alternative is adopted, notiﬁcations and orders etc. can be issued under the old Act on all matters in respect of assessment years prior to the commencement of the new Act.
(It may be stated here that the repeal clauses in section 53 of the Indian ,Income-tax Act, 1918 (7 of' 1918), section 8 of the Indian Income-tax Act, 1920 (19 of 1920) and section 68 of the Indian Income-tax Act, 1922 (11 of 1922) might not be very helpful in drafting the repeal clause. These Acts straight-away repeal the old Act and. add that such repeal shall not affect the liability of any person to pay any sum due under the old Act.)
1. Hence, assessments in Canada still I tinue to be made and disputes-. A litigated andunder the old Act in respect of 1948 l;'l00!nC. Vida Plaxton, Income-tax Law, 1949, Second Supplement. : é 486 Transitional provisions A number of orders, notiﬁcations etc. issued under the existing Act, will have to be continued for the purposes of the new Act, until the appropriate action is taken under the new Act. The actual form of the clause on the subject would, of course, depend on how the repeal clause is'fram- ed. If the usual repeal clause is adopted, section 24 of the General Clauses Act would have the effect of continuing appointments, notiﬁcations, orders, schemes, rules, forms. 'bye-laws etc. But still a number of other things which do not fall under section 24 of the General Clauses Act would have to be dealt with. If straight-away repeal is not effect- ed, the continuation clause will, of course, have to men- tion orders, notiﬁcations and, rules etc. also. -
It may be necessary to make some provisions as to how far the Act is retrospective. Section 129(6) of the Canadian Income-tax Act, may be compared.
. Provision for ensuring that income taxed under the existing Act is not taxed again under the new Act might also be necessary.
Since the Tribunal is proposed to be abolished, it may be necessary to make elaborate provisions in respect of 'proceedings pending under the existing Act before the Tribunal. These proceedings may include not only appeals, but also applications for making a reference under section 66 of the existing Act. It will also be necessary to provide how references pending in the High Court under section 66 or applications pending in the High Court under Section
-66(2) or section 66(3) should be dealt with, and also as to the authority which should carry out the decisions passed by the High Court on these references. Where an applica- tion under section 66(1) has been rejected before the com- mencement of the new Act, it would also be necessary to 'provide that the assessee or the Commissioner maylapply 'to the High Court as regards the merits or as regards the issue of limitation. Provision will also have to be! made as regards decisions given by the Commissioner or _A.A.C. (before the new Act) in respect of which an appeal: could have been ﬁled to the Tribunal if it had not been abcﬁished.
The usual clause relating to power to remove d_ilﬁcul-- ties in achieving thetransition or giving effect to the pro- visions of the Act will also have to be embodied.
Notes to First Schedule Rule 1 The existing Schedule uses the expression "yea1"" and 'deﬁnes it in rule 5(1). In the draft, however, the expres- sion "previous year" has been used. The deﬁnition of "previous year" as-adopted in the draft' deals speciﬁcally with insurance business, so that the expression "pr eding year" need not be used in the substantive provisi ns.
' ' " ' . l 'Draft clause 5.
487Instead of the expression "income proﬁts and gains", the shorter expression "profits and gains" has been used, on the lines of the existing section 10.
Rule 2 Slight changes have been made to simplify the lan- guage. For example, the existing Schedule, rule 2 proviso, clauses (a), (b) and (c), repeat the word "plus". This has been replaced by the words "aggregate of the following".
Rule 3 The following drafting changes have been made:----
1. The ﬁrst proviso to the existing Schedule, rule 3(a), has been omitted, as it was applicable only to the "first such computation" made under the rule.
2. The second proviso to the existing Schedule, rule 3(a) says that if any amount reserved for policy holders is not paid to or expended on behalf of the policy holders, then the proportion previously allowed as a deduction is to be treated as a part of the surplus. The proportion has been described as "one--half or four-ﬁfths as the case may be". The reference to "one-half" in the Act is not intelli- gible on first reading, because the deduction allowed is four- ﬁfths under the main para of existing Schedule, rule 3(a). The text of the rule. as it stood before the amendment made by Act 25 of 1953, contained the words "one~half" and the intention apparently was to cover also cases where a deduc- tion was allowed before the amendment of 1953.
Ordinarily speaking, by the time the new Act comes in force cases of deductions under the existing Act as it stood before 1953 will have been exhausted. However, as a. matter of caution, the reference to."one-half" has been retained in the draft.
The words "under this Act or under the Indian Income- tax Act, 1922" have, however. been added in the draft, in- order to deal with cases where a deduction under the exist- ing Act is to be adjusted in the surplus under the new Act.
3. Existingrule 3, clause (b), uses the Words "securi- ties or other assets". But the appropriate word seems to be "investments"; that is the word used in the existing Schedule, rule 6, last sentence. The draft, thenefore, uses the word "investments".
4. Existing Schedule, rule 3, clause (c), has been incor- porated in the draft sub-clause (c), with minor drafting changes made for the sake of precision.
Rule 4 This does not need any detailed comments.
4.88 Rate 5 The changes made are all of a drafting nature, and do not affect the substance of the existing law and practice.
Para a ).--The existing Schedule, Rule 6, says that the balance disclosed in the accounts is to be adjusted so as to exclude from it any expenditure "other than expendi- ture that may ............. .. under section 10 .... .. be allowed for in computing the proﬁts etc. of a business". It is only expenditure that is excluded; deduction for depreciation is not, it seems, to be questioned, and must be allowed as entered in the accounts'. Para (a) is intended to make this clear.
I .
(It does not appear to be necessary to make any simi- lar speciﬁc provision for deductions in the nature oﬁ loss on resale of assets etc., since disputes regarding the quantum of such deductions are not likely to arise frequently).
See also notes t9 Para (b) below.
Para (b).--Depreciation having been providedgfor in sub-clause (a), it becomes possible to use the wide ording adopted in this sub-clause, viz., that all "deductitxls" not allowed under section 10 should be added back.
The additions made by draft paragraphs (a) and (b) could have been made in the draft for life insurance also, but it has not been considered necessary to make such changes there, for two reasons; ﬁrst, the existing; rule 3 is lengthy enough,.and secondly, since the bulk bf life insurance business will now be carried on by the Life In- surance Corporation, a' statutory body, the need for any
-detailed clariﬁcations will not be felt. :
_ Para (c).--This merely simpliﬁes the latterfhalf of
-existing schedule, Rule 6, by incorporating the pr visions of existing Schedule, Rule 8(b), so as to render th refer- ence to that rule unnecessay.
Rule 7 The deﬁnition of "preceding year" has been omitted'; it is covered by the deﬁnition of "previous year" as dopted in the draft. t The deﬁnition of "securities" has been replac by a deﬁnition of "investment". ' Notes to the Second Schedule-
.r i E The detailed procedure for recovery of tax has been given in this Schedule. The draft is mainly based on the provisions of the Bengal" Public Demands Recovery Act, 10f. 0. T. v. Calcuui Iu:uraac;.&u§pan_y, (1952) 21-I.'I".R. 404. F
-:59' 1913, which appears to be the most comprehensive of the Provincial and State Acts on the subject. Slight changes of substance have been made at one or two places, and the provisions have been embodied in a re-arranged form.
Notes to the Third Schedule The Schedule does not need any comments. The pro- visions relating to attachment 'by the Collector will apply to distraint etc. effected by the Income-tax Oﬂicer himself.
490'NOTE BY DR. N. C. SEN GUPTA I am in agreement with the lines of approach to the Income Tax Act adopted by the Report. I appreciate and agree generally with regard to the important provisions.
There is one thin however which I must repeat once again. I think it W0 d have been an advantage if the con- sideration of the Income Tax Act had been adjourned until the Tyagi Committee' had formulated their conclusions. I have been informed that the Chairman thought otherwise. Because he expressed the opinion that the Tyagi Com- mittee has nothing to do with these proposals. I shall clear up the matter.
Income~tax is now only one of a number of personal taxes which, as things stand, have to be assessed by the Income Tax Officer. he result is that there is nothing to show that it wili be the same Income Tax Officer who will assess a person----(l) for income and super tax, (2) for ex- penditure tax, (3) for wealth tax and (4) for Estate duty. But assessment proceedings must necessarily involve an examination of the accounts of the assessee for each of these purposes. The same account will have .to be gone through in the Tax Oﬁice, not once for all, but separately and not necessarily by the same Income Tax Ofﬁcer. It would be not only convenient but almost necessary if the whole thing could be taken together in the case of a person who has to pay all these separate taxes or more than ne of them. Each assessment proceeding will be separatel , start- ed according to the procedure laid down in the separate Acts and necessarily the same accounts will have"to hie exa~ mined in each case. Now the Tyagi Committee can evolve a measure by which the integrated taxes could be assessed in the same office for each person and by a simpler proce- dure. It would be an undoubted advantage. But it'is not possible now to suggest in connection with the Income Tax Act how this can be done or the separate proced res of these several Acts can be integrated or amalgamat . It would seem, therefore, that my suggestion to consider the procedure of the assessment" of income tax after the Par- liament has ﬁnally decided on the integration or otherwise of the proceedings on the report of the Tyagi Committee would be advantageous. Without that it may very well be that all our labours upon the Income Tax Act would be lost.
With regard to the content of the Report, I will refer to one or two matters only. The Report takes into account all the shortcomings of the present procedure and the con- fusing mode in which it has been laid down in the Act, and it seeks to safeguard the interest of the tax_-payers ade- quately. I am in full sympathy with the C!'it1clSl'I1S_.'\_'Vhl9h have been made and the lines of approach. As it Is, the long-drawn proceedings of mcome tax assessment and the present features ,-of tax' _ all round, amount to _ great pressure on and hardship small assessees._ But at the same time it leaves gopen , E-gaps for escaping payment 491 of the tax by suﬁiciently resourceful and rich parties. It is true that the assessee has got to be safeguarded against oppression and at the same time, it should be seen that the tax is not evaded by rich parties. For this purpose, I am afraid, the procedure in the present Income Tax Act is not adequate. The draft report attempts to make several efforts to remedy this defect. But I do not quite agree with its treatment to the question of evasion. The amend- ment suggested in section 34 seems to me to be generous to the assessee. But we have got to see whether it does not become too generous to a wily evader at the cost of the honest tax-payers who have to bear additional burden. I agree that there ought to be a limit to the period for which the proceedings for taxation could be re--opened. Whatever limits are ﬁxed, there ought to be a general principle laid down that if escape from assessment or under--assessrnent has been shown to be due to any- dishonest or fraudulent practice of the assessee. there ought to be no limitation to re-open the proceedings. On the other hand. the limitation in ordinary cases ought not to exceed what is now prescrib- ed under the Act.
With regard to the procedure of assessment and appeals, I agree with the proposals made. But I am not sure that the members of the Committee have given adequate con- sideration of the principles in French Law. Under that Law, in the case of assessment and realisation of provincial taxes, the matter is primarily Within the jurisdiction of -ad-, ministrative officials. But it is provided that if any ques- tion of title is raised before the matter receives the sanc- tion of the Ministry of the Interior, the Administrative Ofﬁcer~in-Charge of the proceedings has to refer it imme-
diately to a Civil Court after which the proceedings take ' the form of a Civil suit. Something similar to this is to be found in a Bengal Act. the Estate Partition Act. Under that Act appeals to the Civil Court are strictly limited. But if a question of title is raised in any stage of the pro- ceedings, the Collector carrying on the proceedings has got to stay the proceedings and refer the parties to the Civil Court. I think some procedure like this might be con- veniently provided for in the case of income tax assessment. There are some questions which would ultimately go from Civil Court upto the High Court even under the present Act. If such questions are raised at an early stage of assess- ment, the law may provide that the matter must be referred to the Civil Court and assessment proceedings stayed. Otherwise the assessment proceedings would be regarded as purely -administrative--though under the strict control of the superior Administrative Ofﬁcers, represented in France in the Council d' estate.
With further reference to the Income Tax Act in the proposals before the Tyagi Committee. I wish to add a few words with reference to myplea for; the simpliﬁed and integrated procedure in the asse$ment of all personal taxes. It will be remembered that thei new peydonal taxes have 32-4 Law'Com.I58. I " 5 .i.
.2:
..
E2 been im ed on the basis of the report of Professor - dor in w ' I ﬁnd that he gives» some indication ahou _ the procedure. The principles behind 'the new taxation,' ac- cording to Kaldor Report, are independent of each 0 her. The taxes are intended to ch :and balance each oth ,-- so that there may be in integnated taxation. It is no the same thing as was asked for by older economists undo the name of a single tax. For that purpose also it is nec that in assessing one tax. ref¢r_ence will be made t the other taxes, so that ultimately there is no conflict o in- consistency between efferent assessment. 1' As to the mode of assessngent Professor Kaldor r tens to the Swedish procedure. In Appendix A hegiv the suggested form of a comprehensive return ,for nail taxation in which the entries gate made with referen e to this and also other ta which have not been impo yet. In Appendix B, Part wo. he, gives the form of a r urn under the Swedish Law which is based on the same rin-r ciples. The whole return goes to the same oﬂioer parently garries out investigations in respect of them,»-iwith a view to a consolidated assessment. Unless something. like this is done in India also. the objective of Professor Kal- dorls' suggestion about multiple. personal taxes would be defeated. Therefore, I suggested that the whole law oi pro- cedure for the assessment and realisation of taxes uld be recast on the linemsuggested in Ka1dor's report an for that purpose I should suggest that the Committee-inow appointed should go to the question of laying dotvn a procedure by which simplici and coordination m be properly achieved. The quest on of the amendment the _ procedure of the Income Tax Act must necessarily ait; and the procedure not only for income tax but for a the personal taxes together should be laid down in one act- ment. * I do not accept the pruiciples of Professor Kaldor's-- report in their entirety. But 's' we are not concemednvith the amendment of the tax structure, at least this call be: accepted thalt the procedgire laid down sgoluldi be 3 as to avoid mu tip ication o p1'I#=¢ed1n' gs an ea to a e §ust assessment of taies than: under the separate ti tionf HWS. ' ' There is another matter hich I should like to m ' tion with reference to Professor 'iﬂldofs report. I-Iis crlt ' of the provisions of the Income Tax Act for assessm t of Companies are trenchant but entirely justified; and ' sug- gestions for the simpliﬁcationi of the procedure wi ' the framework of the present tax structure are wort of serious consideration. I regret to ﬁnd, however, th our Draft Report does not make aux, reference to that an pro- ceeds as if the Income Tax Act g as the sole Act with hich we are concerned. I [him]: it was our duty to point 0 t the improved procedure 1- giv' ' eeﬁect to the taxation 4(1) N. c.
arm-32-: nw cmJ5a--3o42- I I


"ABEL-SHITTIM "meadow of the acacias, frequently called simply“Shittim” (Numbers 25:1; Joshua 2:1; Micah 6:5), a place on the east of Jordan, in the plain of Moab, nearly opposite Jericho. It was the forty-second encampment of the Israelites, their last resting-place before they crossed the Jordan (Numbers 33:49; 22:1; 26:3; 31:12; comp. 25:1; 31:16).
"ABEL-SHITTIM "meadow of the acacias, frequently called simply“Shittim” (Numbers 25:1; Joshua 2:1; Micah 6:5), a place on the east of Jordan, in the plain of Moab, nearly opposite Jericho. It was the forty-second encampment of the Israelites, their last resting-place before they crossed the Jordan (Numbers 33:49; 22:1; 26:3; 31:12; comp. 25:1; 31:16).


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Across: 1. That rig's normal (8) 5. Mat maker may be a good sport (6) 9. Spoilt runaway gets smack at start of November (8) 10. Gymnast from Tobruk? (6) 12. Slope behind Turks Head is lit badly (4) 13. Does everything always add up to a thousand? (5 5) 15. I wrestle and fight crazy strong men (13) 19. Resolve to stop people on road (13) 23. They manage getting composer over river and canal (10) 25. Walk in the company of Sartre, Kafka and Camus (4) 28. One girl may be coy after madness (6) 29. Take away sailor's pamphlet (8) 30. Ride around carrying keys for JCB (6) 31. Una chats about plant (8) Down: 1. Speak about loud visitor to Security (6) 2.  (5) 3. Troubles in low-loss systems initially (4) 4. Scornful laugh at value of writer's home (7) 6. Submarine may be about! (1-4) 7. Intermediary has gone, we bet! (2 7) 8. Being without girl can be hard! (8) 11. Blue article I left behind (4) 14. Catafalque that is carried by British Rail (4) 15. Fading humour by male circle (9) 16. Hazel returns cask (3) 17. Deflect sword (4) 18. Old airport was unproductive and dangerous (8) 20. Bird found in two seconds (4) 21. Harsh one destroyed crib (7) 22. Girl in boat glides along (6) 24. Solved clue with northern pawnbroker (5) 26. Attain "A" in Bible Study at church (5) 27. Heads spin in shock! (4)


To enhance the understandability and the consistency between documentation and program it is useful to have a facility to make the documentation a part of the program. There are several kinds of meta-data which are interesting for a class, e.g. the author, a description, the version, etc.
Older versions of XOTcl have contained a special meta-data command metadata. This command is now (from version 0.83) deprecated and replaced by an integrated solution with XOTcl's API documentation functionality. The object @ is used for documentation and metadata issues. Per default it is not evaluated at all. Everything that is send to @ is simply ignored. That way we do not waste memory/performance at runtime, if we do not require to parse the metadata/documentation.
If we have to know the meta-data/documentation, as for instance in the xoDoc component and the makeDoc tool, that handle XOTcl's internal documentation, we have to re-define the documentation object. Alternatively, we can partially parse the source code for @ commands.
With @ the meta-data/documentation is handled by first class XOTcl objects. By defining alternate @ implementations - as in xoDoc/makeDoc - we can evaluate the meta-data/documentation arbitrarily. xoDoc/makeDoc are only an HTML back-end, but the basic idea is to provide support for several other usages as well (e.g. XML, RDF, on-line help, documentation of dynamic structures, etc).
The object@ handles comments via its unknown method. xoDoc adds the appropriate instprocs to t@ to produce HTML output. The appropriate command is:
tclsh src/lib/makeDoc.xotcl DOCDIR DOCFILES
The source of a documentation is structurally very similar to the XOTcl constructs being commented. E.g. one can copy an instproc and add comments at the right places, like:
Class C C instproc m {a1 a2} { return [expr {$a1+$a2}] }
can be commented as follows
@ Class C { description { "my sample class"} } @ C instproc m {a1 "first number" a2 "second number"} { description "add two numbers" return "sum of a1 and a2" }
One can do essentially a copy+paste of the source and add the comments via attribute value pairs. Every basic language construct can have a "description". If you want to include other properties to the description, you can add them like:
@ C instproc m {a1 "first number" a2 "second number"} { author "GN+UZ" date "Feb 31" description "add two numbers" return "sum of a1 and a2" }
This way, author and date are added automatically to the generated HTML file. In addition, there is a @File hook for a per file description, like:
@ @File { description { This is a file which provides a regression test for the features of the XOTcl - Language. } }
In XOTcl a class is defined abstract if at least one method of this class is abstract. The instance method abstract defines an abstract method and specifies its interface. Direct calls to abstract methods produce an error message. E.g. a Storage class provides an abstract interface for access to different storage forms:
Class Storage Storage abstract instproc open {name} Storage abstract instproc store {key value} Storage abstract instproc list {} Storage abstract instproc fetch key Storage abstract instproc close {} Storage abstract instproc delete {k}
All kinds of storage have to implement every method from the interface. E.g. a GNU Database Access, a relational database access, and several other storage forms may be derived by subclassing (therefore, all conform to the same storage access interface).
Since XOTcl is a hybrid language containing several Tcl commands, sometimes its necessary for applications to distinguish between Tcl commands and object commands for XOTcl. method of the Object class looks up an objName and returns 1 if it is an object and 0 if not:
objName1 isobject objName2
If one can be sure that a command represents an object, it might be unsure if the command is only an object or also class or even meta-class. The two instance methods isclass and ismetaclass check in the same manner, whether a class or meta-class is given (since ever XOTcl class is an object, they also return 0, when objName is not an XOTcl object).
objName1 isclass objName2 objName1 ismetaclass objName2
A task for a programming language, sometimes of similar importance as object creation, is the object destruction. XOTcl ensures that all objects are destroyed and their destructors are invoked when XOTcl applications terminate. For that reason objects and classes are destroyed in the order objects, classes, meta-classes. Sometimes further destruction order is of importance. For these cases, the XOTcl language provides an exit handler, which is a user-defined proc, which invokes user-defined exit handling just before the destruction of objects, classes, meta-classes is invoked. For instance, the exit handler lets the user specify objects which have to be destroyed before all other objects.
The exit handler is defined as a proc of Object, which is per default empty:
::xotcl::Object proc __exitHandler {} {# clients should append exit handlers to this proc body ; }
There are some procs of the Object class pre-defined, which let us specify an exit handler conveniently:
Object setExitHandler body Object getExitHandler Object unsetExitHandler
setExitHandler lets us specify a proc body that actually contains the user-defined exit handling:
Object setExitHandler { aObj destroy puts "exiting" }
destroys the object aObj before all other objects and prints the message existing to the screen. With getExitHandler the exit handler can be introspected. E.g. if we just want to append the destruction of object bObj to an existing exit handler, we use getExitHandler:
Object setExitHandler "[Object getExitHandler]; bObj destroy"
unsetExitHandler deletes the exit handler.
Agent proc new args { eval my [my autoname agent] $args }
Autonames may have format strings as in the Tcl 'format' command. E.g.:
objName autoname a%06d
produces
a000000, a000001, a000002, ...
Because all XOTcl commands are in the ::xotcl namespace, it is usually no problem to integrate XOTcl with other Tcl extensions. Most often it works to import the XOTcl commands (like Object, Class) into the current namespace because there are no name-clashes with the commands defined by other extensions.
Consider you want to perform a deeper integration of another extension and XOTcl because you want to benefit from XOTcl's object system. For instance, you might want to introduce composite TK widgets (sometimes called mega-widgets) as classes and inherit from these classes. Here, you have two options: you can change or extend the C code of that other extension to provide XOTcl classes or objects, or you can write an XOTcl wrapper in Tcl. For the first alternative, there are some examples provided in the XOTcl distribution. XOTclGdbm provides an OO Tcl interface to the GDBM database, for instance. XOTclSdbm does the same for SDBM, and the TclExpat wrapper provides a class-based interface to the TclExpat XML parser.
Consider you do not want to change the C code of a Tcl extension. Then you can write an OO wrapper in XOTcl for the commands of the other extension. For stateless commands, you can simply write forwarder methods. If the extension maintains some state, you typically associate the state handle with an XOTcl parameter, acquire the state in the XOTcl constructor, and align the XOTcl destructor with the stateful instance.
Consider you want to wrap the Tk button widget. You can acquire the widget in the constructor, and maintain the widget ID in a parameter. You now can forward invocations to this widget ID (e.g. when using "pack"), or register command callbacks (like buttonPressed). Note that we let the "self" command be replaced in the scope of the current method so that TK receives the correct object ID for the callback. In the destructor we destroy the widget as well (we use "catch" because sometimes widgets can destroyed by other means as well (e.g. by their parent widget, when a widget/object hierarchy is destroyed at once).
Class MyButton -parameter {button} MyButton instproc buttonPressed args { puts "pressed [my button]" } MyButton instproc init args { set ID [namespace tail [self]] my instvar button set button [button .$ID \ -text "My Button $ID" \ -command [list [self] buttonPressed]] pack $button next } MyButton instproc destroy args { catch {destroy [my button]} next }# a test -> 3 buttons, destroy one of them foreach b {a b c} { MyButton $b } b destroy
The "trick" to substitute "self" within the current method scope works for all kinds of command callbacks. Extensions such as TK, however, often work with bindings to (global) variables as well. Using global variables is frowned upon in the OO community. Instead you should use instance variables of objects. As Tcl can only bind to existing namespace variables (and XOTcl acquires the namespace of an object on demand), you have to make sure that the namespace of an object exists before binding a variable. That can be done with "requireNamespace":
GUIClass instproc buildEntry win { my requireNamespace entry $win -textvariable [self]::entryValue my set entryValue {Init Value} }
Note that in the above example we have used to tail of the object ID as ID for the widget. Usually, it is a good idea to the object name, if possible, for TK (and other extensions) IDs as well. Another option is to use a autoname to get a unique name for the ID.
Sometimes you want to simply send all invocations, not implemented by XOTcl, to the wrapped command. Here, it is tedious to write a wrapper for each of these methods. Instead you can use "unknown" to handle automatic forwarding. Consider you want to wrap TK commands like pack and replace XOTcl object names with their TK widget ID, so that you can use both IDs synonymously. You can rename the respective TK commands in the following way:
foreach tkCommand {bell bind bindtags clipboard event focus font grid image lower option pack place raise selection send tk tkwait winfo wm} { rename ::$tkCommand __tk_$tkCommand TkCommand ::$tkCommand ::$tkCommand set wrapped __tk_$tkCommand }
The XOTcl class handling the ID substitution for the TK command might look as follows:
Class TkCommand -parameter wrapped TkCommand instproc unknown args { my instvar wrapped set args [Widget replaceWithWidgetIDs $args]# now call the command eval $wrapped $args }


I am a 22 year old 'creative' based in Nottinghamshire. I'm originally from County Wicklow in Ireland, but my career path has lead me to settling in the UK.
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1 woman killed, 3 other people hurt in Mattituck boat crash; driver arrested for BWI
by Diana Rocco, Eyewitness NewsMATTITUCK, Long Island (WABC) -- A Long Island man is under arrest after allegedly driving his boat drunk and crashing, killing one woman and injuring everyone else on board.
The boat slammed into a wooden bulkhead in Mattituck in Suffolk County around 9:20 p.m. Sunday.
It was supposed to be a fun holiday weekend outing, but it ended tragically with the death of 27-year-old Kelley Blanchard, of Riverhead, who was ejected from the front window of the boat.
Two of the injured had to be airlifted to Stony Brook University Hospital.
Video showed police and EMTs responding to a secluded area off of Great Peconic Bay.
The 39-foot Cobalt speedboat was leaving the bay and entering a creek when it hit the bulkhead at a high rate of speed.
The boat was driven by 48-year-old Frank DiStefano, of Northport, who is now charged with boating while intoxicated.
"You have the channel markers, you're supposed to slow down to five miles an hour and cruise in, and it's a narrow channel," said Mattituck resident Jim McCartney.
Blanchard, her 29-year-old sister Megan Blanchard, DiStefano, and 41-year-old Nick Soullas, were on board the vessel.
Both Kelley and Megan Blanchard worked for DiStefano for several years at Michelangelo Pizzeria in Mattituck.
The survivors remained in serious condition Monday.
Weather conditions were not believed to have been a factor.. and although it was dark, the moonlit sky would have improved visibility.
The recreational boating season has largely ended, but Eyewitness News has learned that DiStefano had just contracted to sell his boat and wanted to take it out on the bay one last time.
The precise cause of the crash remains under investigation.


"ELASAH" God made. (1.) One of the descendants of Judah, of the family of Hezron (1 Chronicles 2:39, “Eleasah”). (2.) A descendant of king Saul (1 Chronicles 8:37; 9:43). (3.) The son of Shaphan, one of the two who were sent by Zedekiah to Nebuchadnezzar, and also took charge of Jeremiah’s letter to the captives in Babylon (Jeremiah 29:3).
"ELASAH" God made. (1.) One of the descendants of Judah, of the family of Hezron (1 Chronicles 2:39, “Eleasah”).
(2.) A descendant of king Saul (1 Chronicles 8:37; 9:43).
(3.) The son of Shaphan, one of the two who were sent by Zedekiah to Nebuchadnezzar, and also took charge of Jeremiah’s letter to the captives in Babylon (Jeremiah 29:3).


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THE CLASSIC NEIL SIMON COMEDY!
BROADWAY BOUND
November 1-3 & 8-10, 2019
Director - Rick Youngblood
Stage Manager - Mary Beth Griffin
THE CAST
The Jerome Family
Kate Jerome / The Mother - Christy Buckler
Jack Jerome / The Father - Mark Brown
Stanley Jerome / The Older Brother - Jason Dedwydler
Eugene Jerome / The Younger Brother - Rick Youngblood
Ben Epstein / The Grandfather - Luke Hammonds
Blanche Morton / Kate’s Sister - Catherine Nowicki
The Radio Voices
Announcer - Dr. Greg Wascoe
Chubby Waters - Luke Youngblood
Mrs. Pitkin - Dr. Jennifer Bruton


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Kienbaum-Grünheide 100 km
Kienbaum GER
Race Winners
(37 runnings)
8:57:22 8:36:17 9:54:33 9:51:24 8:10:38 24 Mar
2007
6:56:15
7:52:11
25 Mar
2006
8:23:30
11:05:57
09 Apr
2005
7:25:02
8:37:55
27 Mar
2004
6:59:23
7:54:53
29 Mar
2003
7:44:00
8:46:48
23 Mar
2002
7:28:41
9:12:39
31 Mar
2001
7:52:59
8:26:28
25 Mar
2000
7:35:59
8:35:03
09 Oct
1999
7:40:45
8:56:56
21 Mar
1998
7:45:37
8:11:43
22 Mar
1997
7:15:31
8:03:51
30 Mar
1996
6:47:42
8:11:47
25 Mar
1995
6:50:38
8:26:20
26 Mar
1994
7:18:10
9:27:56
27 Mar
1993
7:08:49
8:42:18
28 Mar
1992
7:47:41
8:47:31
1991
---
---
07 Apr
1990
7:22:00
3:48:06
1989
7:38:04
9:54:14
1986-1988
---
---
30 Mar
1985
7:38:08
10:37:14
31 Mar
1984
7:13:04
8:23:56
26 Mar
1983
7:15:31
8:09:51
03 Apr
1982
6:17:56
8:22:59
28 Mar
1981
6:29:34
9:15:03
29 Mar
1980
6:38:02
10:15:21
31 Mar
1979
7:08:27
01 Apr
1978
7:13:57
02 Apr
1977
7:45:15
28 Mar
1976
7:19:15
Notes: 1976 was the inaugural year was 1976; the first official race however was held in 1977. The 1990 women's
race was 50 km. The 1976-1991 races were held on a 10 km woodland circuit at Grünheide. From 1992, the race
has been held on a 5 km asphalt circuit at nearby Kienbaum. The courses for 1985 and earlier are considered to
have been short.
19 Mar
2016
7:59:54
Dirk Kiwus (GER)
9:38:54
Ursula Herger (SUI)
28 Mar
2015
7:58:23
Marc-Cornelius Jähnicke (GER)
10:49:35
Mette Brinck (DEN)
29 Mar
2014
7:20:08
Florian Böhme (GER)
9:32:06
Grit Seidel-2
13
Apr 2013
6:56:22
Andre Collet-2 (nc)
8:10:53
Pamela Veith (GER) (nc)
24 Mar
2012
7:29:41
Oliver Leu (GER)
Simone Durry (GER)
26 Mar
2011
7:26:27
Achim Zimmermann (GER)
Antje Müller (GER)
20 Mar
2010
8:06:54
Peter Palmens (BEL)
Petra Neumann (GER)
28 Mar
2009
6:57:16
Andre Collet (GER)
Grit Seidel (GER)
05 Apr
2008
6:56:17
Michael Sommer-3 (nc)
Branka Hajek (GER) (nc)
Michael Sommer-2 (nc)
Birgit Hölscher-Schönherr (GER) (nc)
Jan Prochaska (GER)
Ute Keller-Hoffmann (GER)
Thomas König (GER)
Ilona Schlegel (GER)
Michael Sommer (GER) (nc)
Maggali Maggiolini (FRA) (nc)
Wolfgang Schwerk-2
Ute Wollenberg-3
Wolfgang Schwerk (GER)
Ute Wollenberg-2
Udo Fechner-2
Anke Drescher-5
Karsten Sörensen (GER)
Anke Drescher-4
Rainer Lindemann (GER)
Ute Wollenberg (GER)
Gerald Dudacy (GER)
Anke Drescher-3
Patrick Macke (GBR)
Anke Drescher-2
Lutz Aderhold (50+,GER)
Anke Drescher (GER)
Janos Bogar (HUN)
Helga Backhaus-4
Udo Fechner (GER)
Helga Backhaus-3
Maciej Cieplak (POL)
Helga Backhaus-2
Eckard Broy (GER)
Helga Backhaus (GER)
not held
not held
Aleksandr Basa (UKR)
Maria Ostrowskaya (UKR)
Bernd Helbig (GER)
Christa Quentin (GER)
not held
not held
Klaus Manske (16 Feb 1932, GER)
Sigrid Eichner (GER)
Wolfgang Kahms-2
Vlasta Rulcova (CZE)
Martin Trinks (GER)
Petra Zocher-3
Vaclav Kamenik-4
Petra Zocher-2
Vaclav Kamenik-3
Petra Zocher (GER)
Vaclav Kamenik-2
Inge Naumann (GER)
Vaclav Kamenik (CZE)
Wolfgang Kahms (GER)
Roland Winkler-2
Roland Winkler (GER)
(nc) =>
national championship
2004 Tanja Schäfer was the national champion (2nd place, 7:57:52)
Most Wins
(1976/date)
Men
4
Vaclav Kamenik (CZE)
1979-82
Women
5
Anke Drescher (GER)
1996-98,2000-01
Prize Money
(ADR qualified runners)
None awarded as yet, according to available information. A prize of 150 euros is available for breaking the men's
or women's course
records.
Race Time Bias
The race time bias is not calculated for distances longer than 43
km.
Competitive Level
Insufficient data to compute the competitive level.


WITNESS LIST Appropriations-S/C on General Government Committee February 21, 2003-8:00A Budget On: Boruff, Scott (Parks and Wildlife Department) Chenoweth, Todd (Texas River Compact Commissions) Cook, Robert L. (Parks and Wildlife Department) Flores, Linda (Texas Commission on Environmental Quality) Gagnon, Gary E. (Sabine River Compact Commission) Hoffman, Margaret (Texas Commission on Environmental Quality) Huston, Robert (Texas Commission on Environmental Quality) Matthews, Jerry (Texas Council on Environmental Technology) McCarty, Gene (Parks and Wildlife Department) Perez, Ed (Office of State-Federal Relations) Shankle, Glenn (Texas Commission on Environmental Quality) Spearman, Leonard (Texas Commission on Environmental Quality) Stinebaugh, James M. (Parks and Wildlife Department) Thigpen, Drew (Parks and Wildlife Department) Thrasher, Jr., J.W. (Pecos River Compact Commissions) Vickery, Mark (Texas Commission on Environmental Quality)