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Pit's mouth value

Pit's mouth value, is indicative of value of mineral at the mouth of a pit, R.B. Bajpai v. State of Madhya Pradesh, (1968) Jab LJ 658: (1968) MPLJ 267: (1968) MPWR 504.

Pass such order as it thinks fit

call for additional evidence, he may call for such evidence, Arbind Kumar Singh v. Nand Kishore Prasad, AIR 1968 SC 1227. The expression 'pass such order as it thinks fit' in s. 64A, as amended by the

Assessment

comprehend the whole procedure for ascertaining and imposing liability upon the tax-payer, Kalawati Devi Harlalka v. CIT, AIR 1968 SC 162 (167): (1967) 3 SCR 833. [Income-tax Act, 1961 s. 297 (2)(a)] The word 'assessment' is used

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On the date fixed for scrutiny

exist from the earliest moment of the day of scrutiny, Pashupati Nath Singh v. Harihar Prasad Singh, AIR 1968 SC 1064 (1967): (1968) 2 SCR 812. [Representation of the People Act, 1965, s. 36(2)(a)]

Personal service injury

injury, has the meaning assigned to it in the Personal Injuries (Emergency Provisions) Act, 1962. [Civil Defence Act, 1968 (27 of 1968), s. 2 (e)]

Person aggrieved

Kumarappan v. Secy, Home Department, AIR 1960 Ker 378; Ashok Autoservice of Belim v. Union of India, AIR 1968 Goa 67; Ebrahim Aboobaker v. Custodian General of Evacuee Property, AIR 1952 SC 319; Custodian of Evacuees Property

Person

of individuals may be a order of the Income-tax Act, M.M. Ipoh v. Commissioner of Income Tax, AIR 1968 SC 317. Means: (i) an individual who is a citizen of India; (ii) an association of individuals or

Permit

consent, grant or authorization or to giving of express licence, Ram Singh Pritam Singh v. Chief Commissioner, AIR 1968 P&H 470. Means giving a passing consent or just, not hindering permit has been used in certain contexts

Peace, progress and good government

giving wide discretion to the authority empowered to pass laws for such purposes, T.M. Kanniyan v. I.T.O., AIR 1968 SC 637 (640): (1968) 2 SCR 103.

Package

case, receptacle, sack, bag, wrapper or other thing in which an insecticide is placed or packed. [Insecticides Act, 1968 (46 of 1968), s. 3 (l)] Means a box, bottle, casket, tin, barrel, case, receptacle, sack, bag, wrapper

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