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Tenure and tenure holder

Land Reforms Act, 1950 include both Government and Zamindari Ghatwals, Thakur Manmohan Deo v. State of Bihar, AIR 1961 SC 189 (192): (1961) 1SCR 695. [Bihar Land Reform Act (30 of 1950), s. 2(g)]

Joint Director

of Income Tax or an Additional Director of Income Tax under sub-s. (1) of s. 117. [Income-tax Act, 1961 (43 of 1961), s. 2(28D)]

Taking cognizable

cannot be said to have taken cognizance of the offence, Gopal Das Sindhi v. State of Assam, AIR 1961 SC 986 (989): (1961) 2 Cri LJ 39. [Criminal PC, (5 of 1898), s. 190] Taking cognizance, would

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Tahquiqat

Court has to consider the question of joint trial or separate trials, Pannalal Lohoti v. Hyderabad State, AIR 1961 Hyd 113: 1961 Cr LJ 1376.

Substantial and compelling reasons

which lead it to hold that the acquittal was not justified, Sanwat Singh v. State of Rajasthan, AIR 1961 SC 715 (719): (1961) 3 SCR 120.

Subject to

correct meaning, in our opinion, is 'conditional upon', K.R.C.S. Balakrishna Chetty and Sons v. State of Madras, AIR 1961 SC 1152: (1961) 2 SCR 736

Stock Exchange

controlling the business of buying, selling or dealing in securities, Madhubhai Amathalal Gandhi v. Union of India, AIR 1961 SC 21 (22): (1961) 1 SCR 191.

State roll

means a roll of advocates prepared and maintained by a State Bar Council under s. 17. [Advocates Act, 1961 (25 of 1961), s. 2(1)(n)]

Spread-over

commencement of duty on any day and the termination of duty on that day. [Motor Transport Workers Act, 1961 (27 of 1961), s. 2 (k)]

Speculative transaction

transaction, a transaction is not 'speculative' within the meaning of sub-s. (5) of s. 43, Income Tax Act, 1961 where there is a breach of the contract and on a dispute between the parties damages are awarded

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