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Intent to annoy

the dominant intention which prompted the entry, (AIR 1964 SC 986); Rash Behari Chatterjee v. Fagu Shaw, AIR 1970 SC 20: (1969) 2 SCC 216: (1970) 1 SCR 425. [Penal Code, 1860, s. 441]

The closure of the place of business and not itself

of business but he closes the business finally and irrevocably, Tatanagar Foundry Co. Ltd. v. Their Workmen, AIR 1970 SC 1960: (1969) 3 SCC 464: (1970) 3 SCR 8.

Succession to this office

Succession to this office, the word 'succession' in relation to property and rights and interests in property generally implies 'passing of an interest from one person to another' vide in re Hindu Women's Right to Property...

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Rate

had acquired a special meaning in legislative practice, Shri Prithvi Cotton Mills Ltd. v. Broach Borough Municipality, AIR 1970 SC 192: (1969) 2 SCC 283: (1970) 1 SCR 388. The expression 'rate' is generally used in the

Subject-matter

order to entitle the plaintiff to the relief claimed by him, Vallabh Das v. Dr. Mdan Lal, AIR 1970 SC 987: (1970) 1 SCC 761: (1971) 1 SCR 211. (Civil PC, 1908, 623, R. 1) The term

Stowing expenses

Stowing expenses, See, CIT v. Kirkend Coal Co. Ltd., AIR 1970 SC 1586 (1587): (1970) 3 SCC 867. [Income-tax Act, 1922, s. 10(2)(xx)]

Source

which a practical man would regard as a real source of income, CIT v. Loly Kanchan Bai, AIR 1970 SC 691 (693): (1970) 1 SCC 140.

Scheduled industry

legislate in regard to the subject-matter of the impugned Act, Harakchand Ratanchand Banthia v. Union of India, AIR 1970 SC 1453 (1462): (1969) 2 SCC 166: (1970) 1 SCR 479.

Reserve

They are intended to serve two different purposes, Indian Overseas Bank Ltd. v. Commissioner of Income Tax, AIR 1970 SC 1530: (1970) 2 SCC 4: (1971) 1 SCR 348. In its ordinary meaning the expression 'reserve' means

Res judicata

Res judicata, a final judgment already decided between the same parties or their privies on the same question by a legally constituted Court having jurisdiction is conclusive between the parties, and the issue cannot be raised...

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