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Processing

a result of the operation, experience some change' (See Chowgule & Co. Pvt. Ltd. v. Union of India, 1981 (1) SCC 653: AIR 1981 SC 1014). In a cold storage, vegetables, fruits and several other articles which

Good faith

and object of the statute in which this term is employed, Brijendra Singh v. State of U.P., AIR 1981 SC 636 (639): (1981) 1 SCC 597: (1981) 2 SCR 287. 'Good faith' is defined, in a negative

Goodwill

is carried on and may be augmented with the passage of time. CIT v. B.C. Srinivasa Setty, AIR 1981 SC 972: (1981) 3 SCC 460: (1981) 2 SCR 938. The goodwill of a business depends upon a

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Divorce

legislature makes a direction to the contrary, Mst. Zohara Khatoon v. Mohd. Ibrahim, (1981) 2 SCC 509: AIR 1981 SC 1243: (1981) 2 SCR 910. Divorce is nothing more or less another name for dissolution of marriage,

Local authority

or local fund, General Clauses Act, 1897, Union of India v. R.C. Jain, (1981) 2 SCC 308: AIR 1981 SC 951. [General Clauses Act, 1897, s. 3(31)]; R. Sarangapani v. Port Trust of Madras, AIR 1961 Mad

Reason to believe

reasons which are relevant and material, S. Ganga Saran & Sons (P) Ltd. v. Income Tax Officer, AIR 1981 SC 1363: (1981) 3 SCC 143: (1981) 3 SCR 564. [Income Tax Act, 1961, s. 147(9)] The belief

Tax and fee

a fee; both are compulsory exaction of money by public authority, Union of India v. R.C. Jain, AIR 1981 SC 951: (1981) 2 SCC 308: (1981) 2 SCR 854. The chief purpose of a tax is to

Judgment

of a receiver and grant of an ad interim injunction, Shah Babulal Khimji v. Jayaben D. Kania, AIR 1981 SC 1786: (1981) 4 SCC 8. Refusing to allow the amendment, a judgment in terms of clause 15

Grounds

such factual inferences. The 'grounds' must be self-sufficient and self-explanatory, Smt. Shalini Soni v. Union of India, AIR 1981 SC 431: (1980) 4 SCC 544: (1971) 1 SCR 962. The expression 'grounds' in Article 22(5), and for

Adequate consideration

a gift, as a gift is a transfer without consideration, Kumari Sonia Bhatia v. State of U.P., AIR 1981 SC 1274: (1981) 2 SCC 585. [Contract Act, 1872, s. 2(b) (9 of 1872)] In the absence of

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