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Pass

1989), s. 2 (28)] The word 'passes' as it occurs in s. 5(1) of the Estate Duty Act, 1953 means 'charges hands', Controller of Estate Duty v. Usha Devi Patankar, AIR 1969 MP 229 (232). [Estates Duty

Passed by such legislature

contemplated by Art. 107 of the Constitution of India, K.C. Gajapathi Narayan Deo v. State of Orissa, AIR 1953 SC 375. The expression 'passed by such Legislature' must mean 'passed with or without amendments' in accordance with

Person

Undivided Family is a person, Kshetra Mohan-Sannyasi Charan Sadhukhan v. Commissioner of Excess Profit Tax, West Bengal, AIR 1953 SC 516. According to company law it does not mean an unregistered firm, Firm Pannaji v. Devichand Kapurchand,

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Taqabzul-badhian

over to the vendee after he has paid the consideration money, Girish Narayan Singh v. Akhtar Hussain, AIR 1953 Pat 330: 1953 BLJR 147.

Preliminary objection

be taken in argument though not raised in the written defence, Prabhakar Gerland Walter v. Chief Secretary, AIR 1953 Tr & Coch 286: 1953 ILR TR & Coch 118.

Proceedings pending before a court

with the submission of a chargesheet or a complaint, or taking cognizance thereon, Satyadhari Choudhary v. State, AIR 1953 Cal 661: 1953 Cr LJ 1540.

Sale in the course of inter-State trade

is not confined to sales between two traders only, State of Bombay v. United Motors (India) Ltd., AIR 1953 SC 252: (1953) SCR 1069. A sale which occasions movement of goods from one State to another is

Intermediary

Intermediary, 'intermediary' as defined by s. 2(1) of the W.B. Estate Acquisitation Act, 1953 includes a proprietor, tenure holder, under-tenure holder or any other intermediary above a raiyat. Under the provisions of

Trade and commerce

export of goods outside the Province including a neighbour-ing foreign State, Darshan Singh v. State of Punjab, AIR 1953 SC 83 (86): (1953) SCR 319.

Modification of rights

of management of estate for a time, definite or indefinite, Thakur Raghbir Singh v. Court of Wards, AIR 1953 SC 373 (375): (1953) SCR 1049. (Constitution of India, Art. 31A)

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