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Turnover

supply of goods in the carrying out of any contract, Gopal Industries Ltd. v. State of Rajasthan, AIR 1971 SC 2054: (1971) 2 SCC 532. The definition of 'turnover' clearly indicates that the total amount charged as

Transport

Transport, carrier or transporting agent means a person who carries on the business of transporting goods on account of any other person into, or outside or within West Bengal. [West Bengal Value Added Tax Act, 2003,...

Termination

with any idea of punishment for misconduct, Devraj Urs v. General Manager, Mysore State Road Transport, Corporation, AIR 1971 Mys 99: 1970 (2) Mys LJ 496: 1971 Lab IC 469. Termination embraces not merely the act of

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Temporary occupation

the extended period, if any) which is less than thirty days. [Public Premises (Eviction of Unauthorised Occupants) Act, 1971 (40 of 1971), s. 2 (fb)]

Reasonable hypothesis

no place. What is to be considered are ordinary human probabilities, Awadhi Yadav v. State of Bihar, AIR 1971 SC 69 (70): (1971) 3 SCC 116.

Tape-recorded conversation

153 and s. 155(3) of the Evidence Act; Shri N. Sri Rama Reddy v. Shri V.V. Giri, AIR 1971 SC 1162: (1970) 2 SCC 340: (1971) 1 SCR 399.

Sthanam

The Sthanamdar had a limited estate, M.K. Balakrishna Menon v. Assistant Controller of Estate Duty-cum-Income Tax Officer, AIR 1971 SC 2392: (1972) 1 SCR 961: (1971) 2 SCC 909. [Hidnu Succession Act, 1956, s. 7(3)]

Settlement

claim-convey-ance or disposition of property for the benefit of another, Commissioner of Gift Tax v. N.S. Getty, AIR 1971 SC 2410: (1971) 2 SCC 741: (1972) 1 SCR 736. Means a settlement arrived at in the course

Rent

tax is payable by the Central Government or the corpor-ate authority. [Public Premises (Eviction of Un-authorised Occupants) Act, 1971 (40 of 1971), s. 2 (f)] The term 'rent' is comprehensive enough to include, all payments agreed by

Registered Singh Sabha

1860, (21 of 1860) which is managing or controlling a local Gurdwara in Delhi. [Delhi Sikh Gurdwaras Act, 1971 (82 of 1971), s. 2(k)]

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