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Tax

direction of the Treasury, of excise, by the Commissioners of Customs and Excise: see Finance Act, 1908, s. 4, and Orders in Council made thereunder. As to the collection of taxes for a limited period under the

Costs

Neither party was entitled to costs at Common Law, but the Statute of Gloucester (6 Edw. 1, c. 4), gave cots to a successful plaintiff, and 2 & 3 Hen. 8, c. 6, and 4 Jac. 1,

Manufacture

must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006) 4 SLT 445: (2006) 3 SCJ 645: … Allenbury Engineers Pvt. Ltd. v. Ramkrishna Dalmia, AIR 1973 SC 425: (1973) 1 SCC 7: (1973) 2 SCR 257. Here the formation of mixture by the mere process of unloading did not involve any process of 'manufacture'.

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Prescription

supposes some reason for which the claim was foreborne, 1 Cruise's Dig., tit. Xxxi., 'Prescription,' c. i., s. 4, p. 421. There are two kinds of prescription, viz.: (1) negative, which relates to realty or corporeal hereditaments,

Annuity

is charged for such payment, CWT v. P. K. Banerjee, (1981) 1 SCC 63 (75): AIR 1981 SC 401. [Wealth-Tax Act, 1957, s. 2(e)(1)(iv)] It is a right to receive a specified sum and not an aliquot

Act of Parliament

Statute of Distribution (22 & 23 Car. 2, c. 10), or the Fines and Recoveries Act (3 & 4 Wm. 4, c. 74); others from their initial words, as the statute Quia emptores or De donis (see

Actus curiae neminem gravabit.

Singh v. Brij Lal, (1964) 2 SCR 145, (para 16); See Also CIT v. B. N. Bhattacharjee, (1979) 4 SCC 121: AIR 1979 SC 1725; Raj Kumar Dey v. Taropado Dey, (1987) 4 SCC 398; AIR 1987

Distress

property or interest in the goods; (7) Woollen, cotton, or silk looms, by 6 & 7 Vict. c. 40; (8) Gas-meters, being the property of a gas company incorporated by statute, by 10 Vict. c. 15, s.

Dower

without regaining testamentary capacity or before his committee or receiver was discharged, see (English) A.E. Act, 1925, ss. 45(1)(c) and 51 (2), or in the construction of equitable interests under s. 130, (English) Law of Property Act,

Joint-tenancy

not the whole of an undivided moiety, though since the (English) Real Property Limitation Act, 1833 (3 & 4 Wm. 4, c. 27), s. 12, the possession of one joint-tenant is no longer to be deemed the

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