I Dictionary
If
In case that granting allowing or supposing that introducing a condition or supposition...
If and in so far as the dispute involves any ques-tion
If and in so far as the dispute involves any ques-tion, (whether of law or fact) on which the existence or extent of a legal right depends', these words 'if and in so far as the dispute involves any question (whether of law or fact) on which the existence or extent of a legal right depends' in Article 131 of the Constitution of India clearly indicate that the dispute must be one relating to a legal right and not a dispute on the political plans not based on a legal right, State of Rajasthan v. Union of India, AIR 1977 SC 1361: (1977) 3 SCC 592: (1978) 1 SCR 1....
If any
If any, The phrase 'if any', signifies that if no duty is payable, nothing will be deducted from the wholesale price. It is only when excise duty is actually payable that the duty element can be excluded from the wholesale price, Asst. Collector of Central Excise v. Bata India, AIR 1996 SC 3380 (3383): (1996) 4 SCC 568. [Central Excise and Salt Act, 1994, s. 4(1) d 4(4) (d) (ii)]If any, amplify that if there is no balance period left such deduction the convict will be entitled to be set free from jail, unless he is required in any other case, State of Maharashtra v. Najakat Alia Mubarak Ali, (2001) 6 SCC 311....
If for any reason
If for any reason, although the opening words used in s. 12(8) are 'if for any reason' and not 'if the sales tax authority has reason to believe', the difference in phraseology should not make such material difference. A reason cannot exist in vacuum, Sales Tax Officer v. Uttareswari Rice Mills, AIR 1972 SC 2617 (2620): (1973) 3 SCC 171: (1973) 2 SCR 310. [Orissa Sales Tax Act, 1947, s. 12(8)]...
If from any cause whatsoever
If from any cause whatsoever in a contract ran as: 'If from any cause whatsoever, the purchase should not be completed and the purchase money paid on the day hereinbefore stipulated, not paid, the purchaser shall pay interest, from that date until the completion of the purchase at the rate of 14 per cent. per annum'. Construing this Lord St. Leonards laid down that the words 'if from any cause whatsoever' are to be read, 'if from any cause whatsoever' than the wilful default of the vendor, Palmerston, Lord v. Turner, 33 LJ Ch 457...
If sold in open market
If sold in open market, the words 'if sold in the open market' do not contemplate actual sale or the actual state of the market, but only enjoins that it should be assumed that there is an open market and the property can be sold in such a market and on that basis, the value has to be found out. It is a hypothetical case which is contemplated and the Tax Officer must assume that there is an open market in which the asset can be sole, Ahmed G.H. Ariff v. C.W.T., (1969) 2 SCC 471: AIR 1971 SC 1691 (1696). [Wealth Tax Act, 1957, s. 7(1)]...
If the controller is satisfied
If the controller is satisfied, the words in s. 10 of the Madras Building (Lease and Rent Control) Act, 1960 'if the Controller is satisfied' do not have any special significance. An ordinarily Civil Court try-ing a suit either on a mortgage or on a promissory note has necessarily to be satisfied about the execu-tion of the document, the passing of consideration etc., before it can pass a decree on the basis of either the mortgage or the promissory note. Therefore, the fact that u/s. 10 the Controller has to be satisfied that the ground for eviction exists does not mean that his satisfaction cannot be based on the same considerations on the basis of which the Civil Courts can be satisfied, K.K. Chari v. R.M. Seshadri, AIR 1973 SC 1311: (1973) 3 SCR 691: (1973) 1 SCC 761....
If the High Court is of opinion
If the High Court is of opinion, the phrase 'if the High Court is of opinion' used by the legislature in the opening part of s. 100(1) of the Representation of Pepoles Act qualifies not only clause (a), but also clause (d) of the sub-section, Vidya Charan Shukla v. Purshottam Lal Kaushik, AIR 1981 SC 547: (1981) 2 SCC 84: (1981) 2 SCR 637....
income
income : a gain or recurrent benefit usually measured in money that derives from capital or labor ;also : the amount of such gain received in a period of time [an of $20,000 a year] ...
Income
A coming in entrance admittance ingress infusion...