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prescription

in movables or immovables by continuous, uninterrupted, peaceable, public, and unequivocal possession for a period of time (as 10 years) set by law ;also : such possession that creates real rights [acquisitive prescription is interrupted when the

Apportionment

a party to the proceedings, see Bliss v. Collins, (1822) 5 B&Ald 876; Swansea Corporation v. Thomas, (1882) 10 QBD 48. Covenants if implied by law were apportionable but express covenants were not, until the 32 Hen.

Ion

solvents An ion consists of one or more atoms and carries one unit charges of electricity 34 x 10 10 electrostatic units or a multiple of this Those which are positively electrified hydrogen and the metals are

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Benami

transaction which is real, as for example, when A sells properties to B but the sale deed mentions X as the purchaser. Here the sale itself is genuine, but the real purchaser is B, X being his

Carried on by him

Carried on by him, the fundamental idea under-lying each of these words i.e. under s. 10 of the Income-tax Act,1922 tax is payable by an assessee 'in respect of the profits or gains of

Compensation

Authority the compensation is regulated by the (English) Acquisition of Land (Assessment of Compensation) Act, 1919 (9 & 10 Geo. 5, c. 57) and Rules of 1919, and see Housing Act, 1936, ss. 40 and 42 and … the date of ordering such payment, the equivalent value, Ratni Menon v. Union of India, AIR 2001 SC 1333 (1337): (2001) 3 SCC 714. (Motor Vehicles Act, 1988, s. 163A and Sch. II) The award of interest

Gold

to the duty of the Bank of England under the Coinage Act, 1870 (33 & 34 Vict. c. 10), s. 8, to coin gold bullion for any person bringing the same for that purpose, which was suspended … Mohan Sinha v. Amulya Kumar Biswas, AIR 1974 SC 1818 (1822): (1974) 4 SCC 222: (1974) 3 SCR 133. The word 'gold' is defined in clause (c) of the explanation to Rule 126A of the Gold Control

Processing

and vegetables, it would amount to processing of the commodity within the meaning of s. 8(3)(b) and Rule 13; Chowgule & Co. Pvt. Ltd. v. Union of India, AIR 1981 SC 1014 (1018): (1981) 1 SCC 653: … change' (See Chowgule & Co. Pvt. Ltd. v. Union of India, 1981 (1) SCC 653: AIR 1981 SC 1014). In a cold storage, vegetables, fruits and several other articles which requires preservation by refrigeration are stored. While

Mental cruelty

life of the other, Savitri Pandey v. Prem Chandra Pandey, (2002) 2 SCC 73. Mental cruelty in s. 13(1) (ia) can broadly be defined as that conduct which inflicts upon the other party such mental pain and

Negotiable instruments

Anne, c. 25, and placed in all respects upon the same footing with inland bills of exchange. [s. 13(1), Negotiable Instrument Act] The (English) Bills of Exchange Act, 1882, contains the law as to negotiation of bills … Act and is not a negotiable instrument, North and South Insurance Co. v. National Provincial Bank Ltd., (1936) 105 LJKB 163. See BILL OF EXCHANGE AND NOT NEGOTIABLE. (1) A 'negotiable instrument' means a promissory note bill

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