Similar - Definition - Law Dictionary

Definition :

Similar, the word 'similar' may be said to be a word of ambiguous import in the sense that the mere stipulation in a statute that something should be done similarly is insufficient by itself to signify the degree of stipulation with which that thing must be done, CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 255: (1976) 1 SCC 77: (1975) Supp SCR 93.

The expression 'similar' is a significant expression. It does not mean identical but it means correspond-ing to or resembling to in many respects; somewhat like; or having a general likeness, Nat Steel Equipment v. Collector of Central Excise, AIR 1988 SC 631 (632): (1988) 1 SCC 605. [Central Excise and Salt Act, 1944, First Schedule Items 33C and 68]