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Avyavaharik debt

it as 'a debt for a cause repugnant to good morals', S.M. Jakati v. S. M. Borkar, AIR 1959 SC 282 (286): 1959 SCR 1384; See also Luhar Amrit Lal Nagji v. Doshi Jayantilal, AIR 1960 SC

Arms

weapons incapable of being used otherwise than as toys or of being converted into serviceable weapons. [Arms Act, 1959 (54 of 1959), s. 2 (1) (c)]

Adventure in the nature of trade

with the concept of trade or business, G. Venkataswami Naidu and Co. v. Commissioner of Income Tax, AIR 1959 SC 359 (364): (1959) Supp 1 SCR 646.

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Municipality

of India , Art. 243] Municipality, shall have the meaning assigned to it by the Rajasthan Municipality Act, 1959 (38 of 1959) or any other municipal law for the time being in force. [The Rajasthan Land Revenue

Acquisition

'Acquisition', with its grammatical variations and cognate expressions, includes hiring, borrowing, or accepting as a gift. [Arms Act, 1959 (54 of 1959), s. 2(a)] The office of one functionary is brought to an end another functionary has

General custom of the Punjab

the expression 'general custom of the Punjab' was clearly a misnomer. Ujagar Singh & Co. v. Jeo, AIR 1959 SC 1041 (1044): 1959 Supp (2) SCR 781.

Committee

in the Town Areas Act there was really no change of substance, Asa Ram v. District Board, AIR 1959 SC 480 (484): (1959) Supp 1 SCR 715. Means small body of members of legislatures to whom the

Goods

to be severed before the sale or under the contract of sale. [Tamil Nadu General Sates Tax Act, 1959 (1 of 1959), s. 2(j) & (n)]. The word 'goods' for the purposes of imposition of sales tax

Jains

authority of the Brahmins (Maine's Hindu Law., 11th Edn., p. 82), Mohant Moti Das v. S.P. Sahi, AIR 1959 SC 942 (947): 1959 Supp (2) SCR 563.

Mistake apparent from the record

law applicable to ascertain whether there was an error, Maharana Mills (P) Ltd. v. Income Tax Officer, AIR 1959 SC 881 (886): (1959) Supp 2 SCR 547. [Income-tax Act, 1922, s. 35 (1)]

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