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Escaped assessment

were initiated and therefore no assessment was made in respect there of, Ghanshyamdas v. Regional Asst. C.S.T., AIR 1964 SC 766: (1964) 4 SCR 436. [C.P. and Berar Sales Tax Act, (1 of 1947), s. 11A] See

Allotment

that the shares come into existence, Sri Gopal jalan and Co. v. Calcutta Stock Exchange Assn. Ltd, AIR 1964 SC 250 (252): (1964) 3 SCR 698. [Companies Act, 1956, s. 75(1)] Allotment is an appropriation to some

For the purpose of the business

to commence or for carrying on of a business, Commissioner of Income Tax v. Malayalam Plantations Ltd., AIR 1964 SC 1722: (1964) 7 SCR 693.

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Intent and knowledge

the common intention is with regard to the criminal act, Afrahim Sheikh v. State of West Bengal, AIR 1964 SC 1263 (1268): (1964) 6 SCR 172.

Magistrate

by notification in the Official Gazette, to exercise jurisdiction under this Act, State of U.P. v. Kaushaliya, AIR 1964 SC 416 (420): (1964) 4 SCR 1002. The expression 'Magistrate' is a compendious term which includes Judicial Magistrate

Makkathayam

Makkathayam, 'Makkathayam' means gift by the father, Kunju Kesavan v. M.M. Philip, AIR 1964 SC 164 (167): (1964) 3 SCR 634. [Trovancore Ezhava Act, (3 of 1100), s. 32]

Issued

process of sending the notice as well as the service thereof, Banarsi Debi v. Income Tax Officer, AIR 1964 SC 1742 (1745): (1964) 7 SCR 539. Issued, the word issued in the context of issue of a

Issue (child)

Issue (child), indicate both males and females. Kunju Kesavan v M.M. Philip, AIR 1964 SC 164: (1964) 3 SCR 634. [Tranvancore Ezhara Act, 1100 (3 of 1100), s. 19 Expl. 2]

Intention to annoy

the action and not any subsidiary intention that may also be present, Mathri v. State of Punjab, AIR 1964 SC 986 (990): (1964) 5 SCR 916. [Penal Code, 1860, s. 441]

Girl

to mean a female who has not completed the age of twenty-one, State of U.P. v. Kaushailiya, AIR 1964 SC 416 (420): (1964) 4 SCR 1002.

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