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sense are complementary, Burmah Sheil Oil Storage and Distributing Co. of India Ltd. v. Commercial Tax Officer, AIR 1961 SC 315: (1961) 1 SCR 902. With its grammatical variations and cognate expressions, means taking out of India

Apprentice

(ii) means a person who is undergoing appren-ticeship training in pursuance of a contract of apprenticeship. [Apprentices Act, 1961 (52 of 1961), s. 2 (aa)] The heart of the matter in apprenticeship is, therefore, the dominant object

Adequate consideration

SCC 585: AIR 1981 SC 1274 (1281). [Uttar Pradesh Composition of Ceiling on Land Holdings Act, (1 of 1961) s. 5(6) Proviso (b)] The words 'adequate consideration' denote consideration other than mere love and affection, which, in

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Accumulated loss

set off under the provisions of section 72 if the amalgamation had not taken place. [Income Tax Act, 1961 (43 of 1961), s. 72AA, Exp.] Means so much of the loss of the amalgamating banking company under

Pith and substance

true nature and character of the legislation in question, Atiabari Tea Co. Ltd. v. State of Assam, AIR 1961 SC 232 (256): (1961) 1 SCR 809.

Partner

apart from the definition in the Income-tax Act, Commissioner of Income Tax v. Darkadas Khetan and Co., AIR 1961 SC 680 (683): (1961) 2 SCR 821.

Partnership at will

to either partner to dissolve the partnership by giving notice, Karumuthu Thiagarajan Chettiar v. E.M. Muthappa Chettiar, AIR 1961 SC 1225 (1230): (1961) 3 SCR 998.

Person

10(b) means 'a registered dealer to whom he has sold the goods', B.K. Wadeyar v. Daulatram Rameshwarlal, AIR 1961 SC 311: (1961) 1 SCR 924. The expression 'person' includes for the purpose of s. 28, a firm

Perverse order

law, is a perverse order. M.S. Narayanagouda v. Girijamma, AIR 1977 Kar 58 (60). [Karnataka Land Reforms Act, 1961 (10 of 1961), s. 48(2)]

Reasonable

that is, the choice of a course which reason dictates, Abdul Hakim Quraishi v. State of Bihar, AIR 1961 SC 448: (1961) 2 SCR 610. The word 'reasonable' has in law prima facie meaning of reasonable in

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