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1954 1977 - Law Dictionary Search Results

Home Dictionary Name: 1954 1977 Page: 2

Income

Income, s. 4 of the Income-tax Act, defines the 'total income' to include all income, profits and gains from whatever source deprived. The definition of 'income' in Shaw Wallace & Co. case, 1932 (59) IA 206, as a periodical monetary return coming in with some sort of regularity, or expected regularity, from definite sources must be read with reference to the peculiar facts of that case. Money received 'under consequential loss policies, were income within the meaning of s. 2(6c) of the Income Tax Act, Raghuvanshi Mills Ltd. v. Commissioner of Income Tax, AIR 1953 SC 4: (1953) SCR 177.Income connotes a periodical monetary return 'coming in' with some sort of regularity, or expected regularity from definite sources, E.D. Sassoon and Co. Ltd. v. Commissioner of Income Tax, AIR 1954 SC 470: (1955) 1 SCR 313.The expression 'income' in entry 54 of List I of the Seventh Schedule to the Government of India Act, 1935, and the corresponding entry 82 of List 1 of the Seventh Schedule to the Const...


May and must

May and must, The word 'may' implies what is optional, but for the reasons stated, it should in the context in which it appears, mean 'must'. There is an element of compulsion. It is a power coupled with a duty, State (Delhi Admn.) v. I.K. Nangia, AIR 1979 SC 1977 (1980): (1980) 1 SCC 258: (1980) 1 SCR 1016. [Prevention of Food Adulteration Act (37 of 1954), s. 17 (2) Expln.]...


Obligation

Obligation, an act which binds a person to some performance; also a bond containing a penalty, with a condition annexed for paying of money at a certain time, or for the performance of a covenant, etc.; also foreign government and other bonds and debentures.In Bhudeb Mookerjee v. Kalachand Malik, 34 Cal LJ 315: AIR 1921 Cal 129, that the word obligation in s. 54 of the Specific Relief Act may be taken to be a tie or bond which constrains a person to do or suffer something. It implies a right in another person to which it is correlated and it restricts the freedom of the obligee with respect to definite acts and forbearances but in order that it may be enforced by a court, it must be a legal obligation and not merely moral, social or religious, Hyderabad Stock Exchange Ltd. v. Rangnath Rathi and Co., AIR 1958 AP 43 (47). [Specific Relief Act, 1877, s. 54]Means 'a duty; the bond of legal necessity which binds together two or more determinate individuals. It is limited to legal duties ari...


Substitution

Substitution, indicate that the process cannot be split up into two pieces like this. If the process described as substitution fails, it is totally in-effective so as to leave intact what was sought to be displaced, State of Maharashtra v. C.P. Manganese Ore Co., AIR 1977 SC 879: (1977) 1 SCC 643.Substitution. In the Civil Law a conditional appointment of a h'res. See Cum. C.L. 143; Sand Just.In Scots law the enumeration or designation of the heirs in a settlement of property. Substitutes in an entail are those heirs who are appointed in succession on failure of others.The word substitution necessarily or always connotes two severable steps, that is to say, one of repeal and another of fresh enactment. Indeed, the natural meaning of the word 'substitution' is to indicate that the process cannot be split up into two pieces like this. If the process described as substitution fails, it is totally ineffective so as to leave intact what was sought to be displaced. That seems to be the ordin...


Degrees of prohibited relationship

Degrees of prohibited relationship, a man and any of the persons mentioned in Part I of the First Schedule and a woman and any of the persons mentioned in Part II of the said Schedule are within the degrees of prohibited relationship. [Special Marriage Act, 1954 (43 of 1954), s. 2(b)]Degrees of prohibited relationship, [Special Marriage Act, 1954 (43 of 1954), s. 2(b)]...


Food

Food, Pan masala, gutka are held to be food within the meaning of s. 2(v) of Prevention of Food Adulteration Act, 1954, Godawal Pan Masala Products Ltd. v. Union of India, (2004) 7 SCC 68 (101): AIR 2004 SC 4057.Food. In the Sale of Food and Drugs Act (see ADULTERATION) the word includes 'every article used for food or drink by man, other than drugs or water and any article which ordinarily enters into or is used in the composition or preparation of human food,' and also 'flavouring matters and condiments.'-(English) Sale of Food and Drugs Act, 1899 (62 & 63 Vict. c. 51), s. 26; (English) Public Health Act, 1925 (15 & 16 Geo. 5, c. 71), s. 72; and Food and Drugs (Adulteration) Act, 1928 (18 & 19 Geo. 5, c. 31), s. 34. For power to make regulations as to the importation of good, see AGRICULTURAL PRODUCE; AGRICULTURAL MARKETING; (English) Public Health (Regulations as to Food) Act, 1907 (7 Edw. 7, c. 32). See generally, ADULTERATION, also (English) Sale of Food and Drugs Act, 1927.Means ...


Public Order Act, 1936

Public Order Act, 1936 (English) (1 Edw. 8 & 1 Geo. 6, c. 6). An Act to prohibit the wearing of uniforms in connection with political objects and the maintenance by private persons of associations of limitary or similar character, and to make further provision for the preservation of public order on the occasion of public processions and meetings and in public places.S. 1.-Prohibition of uniform in connection with political objects.S. 2.-Prohibition of quasi-military organizations.S. 3.-Confers powers for the preservation of public order on the occasion of processions.S. 4.-Prohibition of offensive weapons at public meetings and processions.S. 5.-Prohibition of offensive conduct conducive to breaches of the peace.S. 6.-Amendment of Public Meeting Act, 1908; see PUBLIC MEETING.S. 7.-Enforcement.S. 8.-Application to Scotland.S. 9.-Interpretation.S. 10.-Short title and extent.A person who commits an offence under s. 2 is liable on summary conviction to a maximum of 6 months' imprisonment ...


Religion

Religion, in a wide sense, therefore, is those fundamental principles which sustain life and without which life will not survive, Aruna Roy v. Union of India, (2002) 7 SCC 368.Religion, in Australia, the Constitution gives right to a person to follow his own religious belief and can freely exercise his religion, A Commentary on the Constitution of India, Durga Das Basu, Vol. D, p. 198.Religion, in Sri Lanka, the Constitution guarantees a citizen freedom of religion subject to the restrictions prescribed by law in the interest of national unity, integrity and security, A Commentary on the Constitution of India, Durga Das Basu, Vol. D, p. 200.Religion, in U.K., the Protestant Church headed by the Crown is by law established and built into the fabric of the English Constitution. The State has accepted the Protestant Church as a religious body reflecting the Christian faith, A Commentary on the Constitution of India, Durga Das Basu, Vol. D, p. 200.Religion, is a matter of faith stemming fr...


Things done

Things done, is comprehensive enough to take in not only the things done, but also the effect onthe legal consequences flowing therefrom, Hasan Balak v. S.M. Limai, Assistant Charity Commissioner, Nagpur, AIR 1967 SC 1742: 1967 MP LJ 118: 1967 Jab LJ 526: AIR 1967 SC 1742: 1966 (68) Bom LR 133.The words 'things done' in paragraph 6 of the Order are comprehensive enough to take in a trans-action effected before the merger, though some of its legal effects and consequences projected into the post-merger period, Universal Imports Agency v. Chief Controller of Imports and Exports, AIR 1961 SC 41 (47): (1961) 1 SCR 305. [French Establishments (Application of Laws) Order (1954) Para 6](ii) The words 'things done' in paragraph 6 of S.R.O. 3315 were comprehensive so as to include a contract effected before November 1, 1954, through its legal effect and consequence projected into the post-transfer period and the goods were imported only after November 1, 1954, French India Importing Corporation...


Co-owner

Co-owner, has no land on which he could erect a homestead, has preposterous legal implication, Satwant Singh Sodhi v. State of Punjab, (1999) 3 SCC 482.Co-owner, a co-owner is as much an owner of the entire property as any sole owner of a property is, Sri Ram Pasricha v. Jagannath, (1977) 1 SCR 395: (1976) 4 SCC 184: AIR 1976 SC 2335.A co-owner is as much an owner of the entire property as any sole owner of the property is: Jurisprudentially, it is not correct to say that a co-owner of property is not its owner. He owns every part of the composite property along with others and it cannot be said that he is only a part owner or a fractional owner of the property, Kanta Goel v. B.P. Pathak, (1977) 3 SCR 412: (1977) 2 SCC 814: AIR 1977 SC 1599....


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