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Salami/Agricultural income

capital payment and is not revenue, Member for the Board of Agricultural Income Tax v. Sindhurani Chaudhurani, AIR 1957 SC 729 (733): (1957) SCR 1019. [Assam Agricultural Income-tax, 1939, s. 2(a)(i)

Salami

the landlord transfers to the tenant, Member for the Board of Agricultural Income Tax v. Sindhurani Chaudhurani, AIR 1957 SC 729 (733): (1955) SCALE 772: 1957 ITR 169. Salami, are (i) its single non-recurring character; and (ii)

Rent

other amenities agreed between the parties to be provided by and at the cost of the landlord, AIR 1957 SC 309 foll.; Abdul Kader v. G. D. Govindara, AIR 2002 SC 2442 (2443): (2002) 5 SCC 51.

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Registered valuer

Registered valuer, means a person registered as a valuer under s. 34AB. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (oaa)]

Kudiyiruppu

a vacant site not attached to a residential building will not be a kudiyiruppu, Sainavabu Umma v. Kunhammad, 1957 Ker LT 563: 1957 Ker LJ 503.

Prostitute

Means a woman who offers her body to indis-criminate sexual intercourse, especially for hire, Razia v. State, AIR 1957 All 340: 1957 All LJ 347.

Infringing copy

or sound recording is made or imported in contravention of the provisions of this Act. [Copy right Act, 1957 (14 of 1957), s. 2(m)]

Assessment year

year, means the period of twelve months commencing on the 1st day of April every year. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (d)] Assessment year is a standard period of 12 months commencing on 1st

Co-operative society

law for the time being in force in any State for the registration of co-operative societies. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (ha)] Means a society registered or deemed to be registered under any law

Chief of the Naval Staff

appointment the officer on whom the command devolves in accordance with regulations made under this Act [Navy Act, 1957 (62 of 1957), s. 3(2)]

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