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Education

1936 (26 Geo. 5 & 1 Edw. 8, c. 41), has raised the school-leaving age for children to 15 years, and with a corresponding amendment to the age of employment of children in the (English) Children and … to the age of employment of children in the (English) Children and Young Persons Act, 1933 (23 & 24 Geo. 5, c. 12). See, further, State in Relation to Education (Craik); Owen's Education Act Manual; Chitty's Statutes,

Person

Devichand Kapurchand, 99 IC 640. Person, does not include court, Kharka Gigabhai Mavji v. Soni Jagjivan Kanji, (1979) 20 Guj LR 256. Person, implies only an individual and does not bear scrutiny when construed in the case … Hindu undivided family or individual, Dulichand Laxminarayan v. Commissioner of Income Tax, AIR 1956 SC 354: (1956) SCR 154. The words 'person to whom he has sold the goods' in s. 10(b) means 'a registered dealer to

Manufacture

JT 185: (2006) 3 SCALE 601: (2006) 4 SLT 445: (2006) 3 SCJ 645: (2006) 6 SCJ D 230: (2006) 145 STC 625: (2006) 196 ELT 400. Manufacture, implies a change, but every change is not manufacture

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Disposition

by a person of something which was his own, Commissioner of Gift Tax v. N.S. Getty Chettiar (1971) 2 SCC 741: AIR 1971 SC 2410: (1972) 1 SCR 736 & Controller of Estates Duty v. Kancharla Kesava

Financial Institution

by notification, specify. [Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (51 of 1993), s. 2 (h)] Financial institution means: (i) a public financial institution within the meaning of s. 4A of the Companies

Investigation

a charge-sheet under s. 173', State of Madhya Pradesh v. Mubarak Ali, AIR 1959 SC 707: (1959) Supp 2 SCR 201. [Cr PC, 1898, s. 4(1)] Investigation into any of the allegations mentioned in Clause 8 referred

Transfer

or forced transfer, like court auction sale, Kharva Gigabhai Mavji v. Soni Jagjivvan Kanji, 1979 (20) Guj LR 256. Transfer, connotes, normally, between two living persons during life; will take effect after demise of the testator and … one to another, especially, to change over the possession or control of, Black's Law Dictionary, 7th Edn., p. 1504. Transfer, to convey; to make over to another; the document by which property, as shares in public companies,

Charitable purpose

a purpose which relates exclusively to religious teaching or worship. [Charitable Endow-ments Act, 1890 (6 of 1890), s. 2] Means relief of the poor, education, medical relief and the advancement of any other object of general public

Client account

has raised or seeks to raise money by issue of security as defined in clause (h) of s. 2 of the Securities Contracts (Regulation) Act, 1956, or by issue of commercial paper depository receipts or any other … its title, Estate Agents Act, 1979, s. 14(2) (UK) Halsbury's Laws of England, Vol. 1(2), para 17, p. 15. Includes (i) a guarantor or a person who proposes to give guarantee or security for borrower of a

Scheduled caste

for the SC & ST, Akhil Bharatiya Soshit Karamchari Sangh (Railway) v. Union of India, AIR 1981 SC 298: (1981) 1 SCC 246: (1981) 2 SCR 185. Scheduled Castes, for belonging to a Scheduled Caste, a person … a 'caste' in the conventional sense and, therefore, may not be a caste within the meaning of Article 15(2) or 16(2). Scheduled Castes become such only if the President specifies any castes, races or tribes or parts

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