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Seniority-cum-merit

efficiency of administration, the senior though the less meritorious shall have priority. This will not violate Arts. 14, 16(1) and 16(2). State of Kerala v. N.M. Thomas, AIR 1976 SC 490 (500): (1976) 2 SCC 310: (1976)

Rebate

serving as a discount or reduction, Black's Law Dictionary, 7th Edn., p. 1273 The word 'rebate' in s. 16(2) of the Income Tax Act, 1922 not only relates to rebate granted under the Indian Finance Act but

Manufacture

then only that manufacture taken place attracting duty, Hindustan Polymers v. Collector of Central Excise, AIR 1990 SC 1676 (1682): (1989) 4 SCC 323. Means to make, produce, fabricate, assemble, pro-cess or bring into existence, by hand … JT 185: (2006) 3 SCALE 601: (2006) 4 SLT 445: (2006) 3 SCJ 645: (2006) 6 SCJ D 230: (2006) 145 STC 625: (2006) 196 ELT 400. Manufacture, implies a change, but every change is not manufacture

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Owner

control over the affairs of such under-taking. [Monopolies and restrictive Trade Practices Act, 1969 (54 of 1969), s. 2 (ja)] Includes a Court of Wards in respect of property under the superintendence or charge of such Court.

Legal representative

on the death of an individual, Gujarat State Road Transport Corporation v. Ramanbhai Prabhat Bhai, AIR 1987 SC 1690 (1699): (1987) 3 SCC 234: (1987) 3 SCR 404. [Motor Vehicles Act, (4 of 1939), s. 92A] The … individual, Gujarat State Road Transport Corporation v. Ramanbhai Prabhat Bhai, AIR 1987 SC 1690 (1699): (1987) 3 SCC 234: (1987) 3 SCR 404. [Motor Vehicles Act, (4 of 1939), s. 92A] The definition of 'legal representatives' includes

Tail

regard to the employment of capital money or otherwise to discharge incumbrances see (English) S.L. Act, 1925 ss. 16 (2), 69, 73. (7) the donee, if in possession, may exercise the powers of a tenant for life under

Trade Union

of employers and workmen. The (English) Trade Union Act, 1871 (34 & 35 Vict. c. 31), provides:- S. 2. 'The purposes of any trade union shall not, by reason merely that they are in restraint of trade,

Article

raw or partly or wholly processed or manufactured. [Bureau of Indian Standards Act, 1986 (63 of 1986), s. 2 (a)] An article of the Constitution. [Representation of the People Act, 1950 (43 of 1950), s. 2 (a)]

Agricultural Holdings Act, 1923

a tenant of the mortgagor under a contract of tenancy not binding on the mortgagee. 5. Arbitration (ss. 16-19 and Sch. II.)--Any question or difference between landlord and tenant of a holding, arising out of any claim … Agricultural Holdings Act, 1923 (English) (13 & 14 Geo. 5, cc. 9 and 25). By a series of statutes commencing with the Agricultural Holdings Act, 1875, statutory compensation has been provided for

Agreement

provision of this Act) by legal proceedings. [Monopolies and Restrictive Trade Practices Act, 1969 (54 of 1969), s. 2 (a)] Means an agreement entered into under s. 20. [Pharmacy Act, 1948 (8 of 1948), s. 2 (a)]

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