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Charcoal

by Entry 1, Part III of Sch. II to the Act, C.S.T v. Jaswant Singh Charan Singh, AIR 1967 SC 1454: (1967) 2 SCR 720. [Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959), Sch. II,

Life insurance

payment of a smaller sum or certain equivalent periodical payments by another party, Chandulal Harjivandas v. CIT, AIR 1967 SC 816 (818): (1967) 1 SCR 921. (Contract Act, 1872, s. 31)

Accrue and arise

to the word 'receive' and indicate a right to receive, Seth Pushalal Mansighka (P.) Ltd. v. C.I.T., AIR 1967 SC 1626 (1629): (1967) 3 SCR 961. [Part 'B' States (Taxation Concessions Order), 1950, Para 4(1)(iii)]

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Acquisition

payment in the nature of cash or deferred payment, Devi Das Gopal Krishnan v. State of Punjab AIR 1967 SC 1895 (1904): (1967) 3 SCR 557. Means the gaining of possession or control over something, Black Law

Acquisition by State

meaning of the expression 'acquisition by the State of an estate', Ajit Singh v. State of Punjab, AIR 1967 SC 856 (861): (1967) 2 SCR 143.

Acquisition, acquire

acquire a property either by voluntary or involuntary transfer, Devi Das Gopal Krishnan v. State of Punjab, AIR 1967 SC 1895 (1904): (1967) 3 SCR 557. [Punjab General Sales Tax Act, (46 of 1948), s. 2 (FF)]

Arable land

mainly used for ploughing and for raising crops', Raja Anand Brahmo Slah v. State of Uttar Pradesh, AIR 1967 SC 1081 (1085): (1967) 1 SCR 373. [Land Accuisition Act, 1894, s. 17(1)]

Association

(49 of 1976), s. 2 (1) (a)] Means any combination or body of individuals. [Unlawful Activities (Prevention) Act, 1967 (37 of 1967), s. 2 (a)] Two vital elements of an association are members and a common purpose

Backward classes

result of poverty to a very large extent, Triloki Nath Tikku v. State of Jammu & Kashmir, AIR 1967 SC 1283: (1967) 2 SCR 265. [Constitution of India, Art. 16(4)] Backward classes, means socially and educationally backward

Bailment

order became final would be that of a bailee, State of Gujarat v. Memon Mahomed Haji Hasam, AIR 1967 SC 1885: (1967) 3 SCR 938. The word 'bailment' is defined in s. 148 of the Contract Act

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