1981 1scr206 - Law Dictionary Search Results
Home Dictionary Name: 1981 1scr206Processing
Processing, in common parlance 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. 'What is necessary in order to characterise an operation as 'processing' is that the commodity must, as 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 requires preservation by refrigeration are stored. While as a result of long storage, Scientific examination might indicate loss of moisture content that is not sufficient for holding that the stored articles have undergone a process, Delhi Cold Storage Pvt. Ltd. v. Commissioner of Income Tax, New Delhi, AIR 1991 SC 2125.Processing, include the preservation of such products as canning, freezing drying, salting, smoking, peeling or filleting etc., Regional Executive, Kerala Fishermen's Welfare Fund...
Good faith
Good faith, nothing shall be deemed to be done in good faith which is not done with due care and attention. [Limitation Act, 1963, s. 2 (h)]The expression 'good faith' has not been defined in the U.P. Imposition of Ceiling on Land Holdings Act, 1960. The expression has several shades of meaning. In the popular sense, the phrase 'in good faith' simply means 'honestly, without fraud, collusion or deceit; really, actually, without pretence and without intent to assist or act in furtherance of a fraudulent or otherwise unlawful scheme'. (see WORDS AND PHRASES, Permanent Edition, Vol. 18-A, page 91). Although the meaning of 'good faith' may vary in the context of different statutes, subjects and situations, honest intent free from taint of fraud or fraudulent design, is a constant element of its connotation. Even so, the quality and quantity of the honest requisite for constituting 'good faith' is conditioned by the context and object of the statute in which this term is employed, Brijendra...
Goodwill
Goodwill, may be the whole advantage belonging to the firm, its reputation as also connection thereof. It, thus, means that every affirmative advantage as contrasted with negative advantage that has been acquired in carrying on the business whether connected with the premises of business or its name or style, everything connected with or carrying the benefit of the business, Ramnik Vallabhdas Madhwani v. Taraben Pravinlal Madhwani, (2004) 1 SCC 407: AIR 2004 SC 1084 (Partnership Act, 1932, s. 55).A business's reputation, patronage, and other intan-gible assets that are considered when apprising the business, esp. for purchase; The ability to earn income in excess of the an come that would be expected from the business veined as a mere collec-tion of assets, Black's Law Dictionary, 7th Edn., p. 703.The advantage or benefit which is acquired by a business, beyond the mere value of the capital, stock, funds, or property employed therein, incon-sequence of the general public patronage and ...
Divorce
Divorce [fr. divortium, Lat.], the dissolution of the marriage contract, grantable (after 31st December, 1937) to either a husband or wife under the (English) Matrimonial Causes Act, 1937 (1 Edw. 8 & 1 Geo. 6, c. 51), amending the (English) Judicature Act, 1925, for (a) adultery, (b) desertion for three years preceding petition, (c) cruelty, (d) incurable unsoundness of mind, and, on the wife's petition, for unnatural offences, subject to the statutory provisions. Petitions may not be presented for three years after marriage.Judicial Separation is grantable on any ground available for divorce, or for non-compliance with a decree for restitution of conjugal rights or any former ground for divorce a mensa et thoro (q.v.); divorce may be obtained on proof of facts which have founded a judicial separation or an order under the Summary Jurisdiction Acts, which order may be made for adultery as well as other grounds. See JUDICIAL SEPARATION.Additional grounds for a decree of nullity of marri...
Local authority
Local authority, includes panchayatiraj institutions, municipalities, a district board, cantonment board, town planning authority or Zila Parishad or any other body or authority, by whatever name called, for the time being invested by law, for rendering essential services or, with the control and management of civil services, within a specified local area. [Disaster Management Act, 2005, s. 2(h)]It is the political subdivision functioning within the framework of constitution and enjoying certain degree of autonomy serving as administrative units for state services, Dictionary of Political Science, Joseph Dunner, 1965, p. 321.Means a municipal corporation, a municipal council, a Nagar Panchayat, an Industrial Township, a Cantonment Board, a Village Panchayat Constituted or Continued under any law for the time being in force. [Maharashtra Non-Biodegradable Garbage (Control) Act, 2006, s. 2(e)]Means a municipal corporation, Nagar Panchayat, Municipal Council, District Panchayat, Taluka Pa...
Reason to believe
Reason to believe, does not mean a purely subjective satisfaction. The belief must be held in good faith; it cannot be merely a pretence, S. Narayanappa v. CIT, Bangalore, AIR 1967 SC 523: (1967) 65 ITR 219: 1967 1 SCJ 161.Reason to believe, does not mean a purely subjective satisfaction. The believe must be held in good faith. It cannot be merely a pretence, S. Narayanappa v. C.I.T., Bangalore, 1967 ITR 219: AIR 1967 SC 523.Reason to believe, is not synonymous with subjective satisfaction of the officer. The belief must be held in good faith; it cannot merely be a pretence, Partap Singh v. Director of Enforcement, AIR 1985 SC 989: (1985) 3 SCC 72.Means that reasons should exist but the court will not go into the adequacy of such reason, Manchand & Co. v. CIT, West Bengal, AIR 1969 Cal 431.Means coming to the conclusion on the basis of the information that a thing, condition, statement or fact exists. It only means facts which prima facie will convince any reasonable person under the c...
Tax and fee
Tax and fee, it is true that between a tax and a fee there is no generic difference. Both are compulsory exactions of money by public authorities; but whereas a tax is imposed for public purposes and is not, and need not, be supported by any considera-tion of service rendered in return, a fee is levied essentially for services rendered and as such there is an element of quid pro quo between the person who pays the fee and the public authority which imposes it, Hingir Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459 (464): (1961) 2 SCR 537.It is now well recognised that there is not generic difference between a tax in and 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 raise funds for the support of the Government or for a public purpose, while a fee may be charged for the privilege or benefit conferred, or service rendered or to meet the expenses c...
Adequate consideration
Adequate consideration, The condition regarding adequate consideration would not apply to 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 a definition of the phrase 'adequate consideration', the common parlance meaning of the term has to be accepted. A reference to the decision of Hidayatullah, J. as he then was in Tulsidas Kilachand v. CIT shows that the words 'adequate consideration' were held to denote consideration other than mere love and affection which, in the case of a wife, may be presumed. When the law insists that there should be 'adequate consideration' and not good consideration , it excludes mere love and affection, Major V. P. Singh v. State of Uttar Pradesh, 1991 Supp (2) SCC 346 (347): AIR 1991 SC 1502. [U.P. Imposition of ceiling on Land Holdings Act, 1960, s. 5(6) Proviso(b) second clause]The words 'adequate consideration' clearl...
Grounds
Grounds, 'Grounds' within the contemplation of s. 8(1) of the Maintenance of Internal Security Act, 1971 means 'materials' on which the order of detention is primarily based. Apart from con-clusions of facts, 'grounds' have a factual constituent, also. They must contain the pith and substance of primary facts but not subsidiary facts or evidential details. This requirement as to the communication of all essential constituents of the grounds, Vakil Singh v. State of J&K, AIR 1974 SC 2337: (1975) 3 SCC 545.Grounds mean all the basic facts and materials which have been taken into account by the detaining authority in making the order of detention and on which therefore, the order of detention is based, Khudiram Das v. State of West Bengal, AIR 1975 SC 550: (1975) 2 SCC 81: (1975) 2 SCR 832.'Grounds' in Article 22(5) do not mean mere factual inferences but mean factual inferences plus factual material which led to such factual inferences. The 'grounds' must be self-sufficient and self-expl...
Judgment
Judgment [fr. judgment, Fr.], judicial determination; decision of a Court.Under the former practice of the superior Courts, this term was usually applied only to the Common Law Courts, the term 'decree' being in general use in the Court of Chancery. The expression 'Judg-ment,' however, is now used generally except in matrimonial causes, the term 'judgment' including 'decree' [(English) Jud. Act, 1925, s. 225, replacing Jud. Act,1873, s. 100].The several species of judgments are either:-(a) Interlocutory, given in the course of a cause, upon some plea, proceeding, or default, which is only intermediate, and does not finally determine or complete the action. See INQUIRY; SUMMONSES; and ORDERS; and the various titles of the subjects of such judgments as MANDAMUS; INJUNC-TION, etc.(b) Final, putting an end to the action by an award of redress to one party, or discharge of the other, as the case may be.By the (English) C.L.P. Act,1852, s. 120, a plaintiff or defendant having obtained a verd...