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Employer

superintendent or by other name. [Beedi and Cigar Workers (Conditions of Employment) Act, 1966 (32 of 1966), s. 2(g)] --the meaning assigned to it in clause (f) of s. 2 of the Payment of Gratuity Act, 1972.

Manufacture

be said to take place, Deputy Commr. of Sales Tax v. M/s. Pio Food Packers, 1980 Supp SCC 174. The word 'manufacture' generally and in the ordinary parlance in the absence of its definition in the Act … 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

Property

is undoubtedly a species of property which is assignable, State of Bihar v. Kameshwar Singh, AIR 1952 SC 252. Comprises every form of tangible property, even intangible, including debts and chooses in action such as unpaid accumulation

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Salary or wages

of an article of food for analysis is a sale, Food Inspector v. Cherukattil Gopalan, AIR 1971 SC 1725: (1971) 2 SCC 322: (1971) Supp SCR 721. The word 'sale' defined in cl. (g) of s. 2

Undertaking

small part of a manufacturing process, Avon Services Production Agencies (P) Ltd. v. Industrial Tribunal, AIR 1979 SC 170 (179): (1979) 1 SCC 1: (1979) 2 SCR 45. (vi) 'Undertaking' means a concern in any industry, Gopal

Profit of prendre

Profit of prendre, means benefit arising out of land, Ananda Behera v. State of Orissa, AIR 1956 SC 17.

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.

Pandect', or Digesta

Pandect', or Digesta. In the last month of the year AD 530, Justinian, by a constitution addressed to Tribonian, empowered him to name a commission for the purpose of forming a code out of the writings...

Parish Apprentices

1927, now repealed. For the present law, see Poor Law Act, 1930 (19 & 20 Geo. 5, c. 17), ss. 59 to 66, also s. 69 (naval service for boys), and the Merchant Shipping Act, 1894 (57 … the Poor Law Act, 1927, now repealed. For the present law, see Poor Law Act, 1930 (19 & 20 Geo. 5, c. 17), ss. 59 to 66, also s. 69 (naval service for boys), and the Merchant

Pertain

Pertain, the words 'pertain' is synonymous with the word 'relate', see Corpus Juris Secundum, Volume 17, page 693, Doypock Systems Pvt. Ltd. v. Union of India, AIR 1988 SC 782 (799).

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