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Person

s. 28, a firm registered or unregistered, Commissioner of Income Tax v. Kirkend Coal Co., AIR 1969 SC 1352 (1355): (1969) 1 SCC 776: (1969) 3 SCR 993. Taking into account the object of the Act there … 1956 SC 354: (1956) SCR 154. The words 'person to whom he has sold the goods' in s. 10(b) means 'a registered dealer to whom he has sold the goods', B.K. Wadeyar v. Daulatram Rameshwarlal, AIR 1961

Overcrowding

number of persons sleeping in the house either. (a) is such that any two of those persons being 10 years old or more of opposite sexes and not living together as husband and wife sleep in the

Mortgage

Conveyancing Act, 1881, and the C.A., 1911, ss. 4 and 5, now reproduced with slight amendments by ss.101, 103 to 109 of the (English) Law of Property Act,1925, conferred on mortgagees powers of sale, insurance, and to

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Mineral rights duty

2 & 3 Geo. 5, c. 8, s. 11; 5 & 6 Geo. 5, c. 89, s. 43; 10 & 11 Geo. 5, c. 18, s. 64, and Sched. IV.

Intoxicating liquor

7th Sch., Entry 8] See also Synthetics and Chemicals Ltd. v. State of Uttar Pradesh, (1990) 1 SCC 109. Intoxicating liquors. The sale of intoxicating liquors by retail in England and Wales is now mainly regulated by

Interest

Payarelal v. Inspecting Assistant Commissioner, Income Tax, (2006) 7 SCC 483: 2006 (8) JT 373: 2006 (9) SCALE 10: (2006) 6 Supreme 752: (2006) 9 SCJD 492: (2006) 285 ITR 546 [Income Tax Rules, 1962, r. 271(1)(a)]. … and different from penalty which is penal in character, Pratibha Processors v. Union of India, AIR 1997 SC 138: (1996) 11 SCC 101. As observed by this Court in Dr. Sham Lal v.. Commissioner of Income-tax, Punjab,

Impedance

the ratio of electromotive force to the current It is equal to R2 X2 where R ohmic resistance X reactance For an inductive circuit X 2pifL where f frequency and L self inductance for a circuit with

Immovable property

as part of land because they are attached and rooted in the earth, Suresh Chand v. Kundan, (2001) 10 SCC 221 (224). Immovable property shall include land, benefits to arise out of land, and things attached to

Beer

Beer, a liquor, compounded of malt and hops. The selling of it by retail is regulated by various Acts. The (English) Licensing Act of 1828, which did not allow the sale of beer by retail except...

Harbours

to the constitution of Port Health Authorities, see (English) Public Health Act, 1936, ss. 2-10. By 9 & 10 Geo. 5, c. 50, s. 2, the powers of the Board of Trade over harbours, docks and piers

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