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Package

or other thing in which an article of food is placed or packed. [Prevention of Food Adulteration Act, 1954, (37 of 1954), s. 2 (x)]

Premises

where any article of good is sold or manufactured or stored for sale. [Prevention of Food Adulteration Act, 1954 (37 of 1954), s. 2 (xi)] Means any land or any building or part of a building and

Property

which have the insignia or characteristics of proprietary right, Commissioner v. Lakshmindra Thirtha Swamiar of Shirur Mutt, AIR 1954 SC 282: (1954) SCR 1005. (iv) The word 'property' in the Insolvency Act is used in the widest

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Reserve

Act connotes, was considered by this Court in Commissioner of Income-tax v. Century Spinning & Manufacturing Co. Ltd., 1954 SCR 203. It was held that the true nature and character of a sum disputed as reserve was

Resides

and not that he should own it, Sri Kishore Chandra Singh Deo v. Babu Ganesh Prasad Bhagat, AIR 1954 SC 316 (320): (1954) SCR 919. [Registration Act, 1908, s. 33(1)(a)] (ii) The expression 'resides' implied something more

Vegetable

the Act, Ram Bux Chaturbhuj v. State of Rajasthan, AIR 1963 SC 351 (352). [Rajasthan Sales Tax Act, 1954 (29 of 1954), s. 4] Vegetable, cannot be given the comprehensive meaning as it bears in natural history,

Search and seizure

protection of social security and that power is necessarily regulated by law, M.P. Sharma v. Satish Chandra, AIR 1954 SC 300 (302): (1954) SCR 1077. The executive power of 'search and seizure' is a necessary concomitant of

Tavazhi

and taking gifts of property, Bhasakaran Thirumalpad v. Kamini Thirumalpad, (1954) 2 MLJ 294; 67 Mad LW 455: 1954 Mad 987 (DB).

Tax

is not payment for services rendered, The Commissioner v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt, AIR 1954 SC 282 (285): (1954) SCR 1005. A tax is a compulsory exaction of money by a public authority

Taxable territories

to chargeability of income and not merely to its computation, Union of India v. Madan Gopal Kabra, AIR 1954 SC 158 (161): (1954) SCR 541.

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