Subject to, is an expression whereby limitation is expressed. The order is conclusive for all purposes, Ashok Leyland Ltd. v. State of Tamil Nadu, (2004) 3 SCC 1: (2004) 1 SCALE 224.
Means 'under the condition that: we accept, subject to her agreement, Collin's English Dictionary, See also M.V. Shankar Bhat v. Claude Pinto, AIR 2004 SC 636.
Means in case of a contract if it is intended that it would be operative subject to the execution of a former contract, there would be no concluded contract until such a condition was completed, Winn v. Bull, (1877) 7 Ch D 29.
Means liable, subordinate, subservient, inferior, obedient to: governed or affected by: provided: answerable for, Black's Law Dictionary, 5th Edn., p. 1278.
Means payment of debts etc., does not make the legatee personally liable, Re Cowley, 531 LT 494.
Means subservient, inferior, obedient to; governed or affected by; provided that; answerable for, Black's Law Dictionary, 5th Edn., p. 1278.
Means this expression introduces a condition or proviso, Watson v. McAllum, (1902) 87 LT 547.
Subject to, on a proper interpretation of s. 5, the expression 'subject to' only means that the exemption under the licence is conditional upon the observance of the conditions prescribed and upon the restrictions which are imposed by and under the Act whether in the rules or in the licence itself; that is, a licensee in exempt from assessment as long as he conforms to the conditions of the licence and not that he is entitled to exemption whether the conditions upon which the licence is given are fulfilled or not. The use of the words 'subject to' has reference to effectuating the intention of the law and the correct meaning, in our opinion, is 'conditional upon', K.R.C.S. Balakrishna Chetty and Sons v. State of Madras, AIR 1961 SC 1152: (1961) 2 SCR 736