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Putravakasam

by the father to his children or to all the members of tavazhi, Thirumulpad v. Kavunni Thirumulpad, AIR 1954 Mad 987: (1954) Mad LJ 294: (1954) 67 Mad LW 455 (DB).

Public servant

to take cognizance of the offence, State of Bombay v. Viswakant Srikant Pandit, (1954) 55 Bom LR 717: 1954 Cr LJ 284: AIR 1954 Bom 109.

Law relating to

the relation must be real, reasonable and prominent and not far-fetched or problematical, Ram Shankar Tewari v. State, 1954 All WR (HC) 334: 1954 Cr LJ 1212: 1954 All 562. Law relating to, the effect of the

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Fees and taxes

of roads and various other expenses, Commissioner, Hindu Religious Endowments, Madras v. Lakshmindra Thirtha Swamiar of Shirur Mutt, 1954 SCR 1005 (1006, 1042): AIR 1954 SC 282: 1954 SCJ 335.

Fee

a special benefit or privilege, Commissioner, Hindu Religious Endowments, Madras v. Lakshmindra Thirtha Swamiar of Shirur Mutt, AIR 1954 SC 282: (1954) SCR 1005. [Constitution of India, Act, 265] A fee is levied essentially for services rendered

Carried on by him

carried on by the assessee, Liquidators of Pursa Ltd. v. Commissioner of Income Tax, (1954) SCR 767: AIR 1954 SC 253. The phrase 'carried on by him' in s. 10(1) of the Indian Income-tax Act, 1922 connotes

Salary or wages

any such article, and includes also an attempt to sell any such article. [Prevention of Food Adultera-tion Act, 1954 (37 of 1954), s. 2(xiii)] With its grammatical variations and cognate expressions, means any transfer of property in

May

other than its ordinary meaning and to interpret it as 'shall', State v. Surajdeo Sinha, 1953 BLJR 571: 1954 Cr LJ 139: 1954 Pat 80. The word 'may' does not always import that the matter is discretionary

Offence

and for the violation of which the law prescribes a penalty, Raj Narain Singh v. Atmaram Govind, AIR 1954 All 319. Contempt of court is not an offence within the meaning of s. 5(2) of the Code

Or otherwise

the premises occupied by them, Raj Krishna Jai v. Tulsi Das R. Sugand, (1954) 56 Punj LR 193: 1954 Punj 198.

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