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Valuation date

the Income-tax Act if an assessment were to be made under that Act for that year. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (q)]

Trust

property 'subject' to an obligation, which the testator has imposed upon him, Mahadeo Ramchandra v. Damodar Vishwanath, AIR 1957 Bom 218: (1957) 59 Bom LR 478. Means any arrangement whereby property is transferred with intention that it

Tried

the stage at which the application for withdrawal is made, State of Bihar v. Ram Naresh Pandey, AIR 1957 SC 389: (1957) SCR 279.

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Testimonial compulsion

person, as opposed to the negative attitude of silence or submission on his part, Subedar v. State, AIR 1957 All 396: 1957 All LJ 263

Reasonable and probable cause

genuine belief based on reasonable grounds that the proceedings are justified, ST Sahib v. Hassan Ghani Sahib, AIR 1957 Mad 646. Reasonable and probable cause, such grounds as justify any one in suspecting another of a crime

Tank

storage of water. The bed of the bank is known as tank, Sobharam Mahato v. Raja Mahton, AIR 1957 Pat 278: 1957 Pat LR 51.

Kept

Ltd., AIR 1980 SC 148: (1980) 1 SCC 66: (1980) 2 SCR 1. [Karnataka Motor Vehicles Taxation Act, 1957 (35 of 1957), s. 3(2)] The ordinary dictionary meaning of the word 'keep' is 'to maintain' or 'cause

Such

Nemi Chand Sen v. Kumud Behari, 1951 ILR 1 Cal 404; CIT Punjab, Himachal Pradesh v. Jagannath, AIR 1957 Punj 226: (1957) 32 ITR 418. Means a gift of 'such parts' of testator's property as the legatee

Sound recording

medium on which such recording is made or the method by which the sounds are produced. [Copyright Act, 1957 (14 of 1957), s. 2(xx)]

Shall be construed as

words 'shall be construed as' mean 'shall be read as', State of Bombay v. Salat Pragji Karamsi, AIR 1957 SC 517 (520): (1957) SCR 745.

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