Distribution - Definition - Law Dictionary Home Dictionary Definition distribution

Definition :

Distribution, 'distribution' includes distribution by way of samples whether free or otherwise. [Indecent Representation of Women (Prohibition) Act, 1986, (60 of 1986), s. 2(b)]

Distribution includes distribution by way of samples, whether free or otherwise. [Cigarette and other Tobacco Products (Prohibition of Advertise-ment and Regulation of Trade and Commence, Production, Supply and Distribution) Act, 2003 (34 of 2003), s. 3(c)]

The Act of dealing out to others; dispensation.

The dictionary meaning of the expression 'distribu-tion' is 'to give each a share, to give to several persons'. The expression 'distribution' connotes something actual and not notional. It can be physical; it can also be constructive. One may distribute amounts between different shareholders either by crediting the amount due to each one of them in their respective accounts or by actually paying to each one of them the amount due to him. The only difference between the expression 'paid' and the expression, 'distribution' is that the latter necessarily involves the idea of division between several persons which is the same as payment to several persons, Punjab Distilling Industries Ltd., AIR 1965 SC 1862 (1866): (1965) 3 SCR 1. [Income-tax Act, 1922, s. 2(6A)(d)]