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Proceeding

term 'proceeding', Workmen of Bali Singh Bhagwan Singh v. Management, 1968 ILR 2 Punj 371: 1969 Lab IC 581: AIR 1969 Punj 147; K.J. Lingan and A.V. Mahayalam v. Jt. Commercial Tax-Officer, AIR 1968 Mad 76. Proceeding, … Proceeding, includes administrative proceeding, Nathibai v. Maheshwari Samaj Ramola Trust, AIR 1997 MP 19. It includes execution proceedings also, Specific Relief Act, 1963, s. 22. Proceeding, is a term of

Receipt

which is a receipt given for or on account of salary, pay or wages (14 & 15 Geo. 5, c. 21, s. 36), and now also a receipt of consideration money and for sums recovered by way … written acknow-ledgment that something has been received, Black's Law Dictionary, 7th Edn. A stamp duty first imposed in 1783 was progressively ad valorem, until 1853, when the uniform 1d. rate was imposed; this was increased to 2d.

Not yet become binding on the parties

America, AIR 1987 SC 674 (684): (1987) 1 SCC 496: (1987) 1 SCR 1024. [Constitution of India, Art. 51; New York Convention, Art. V (1) (e)]

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Assessment

meaning, it can comprehend the whole procedure for ascertaining and imposing liability upon the tax-payer, Kalawati Devi Harlalka v. CIT, AIR 1968 SC 162 (167): (1967) 3 SCR 833. [Income-tax Act, 1961 s. 297 (2)(a)] The word … includes provisional assessment, reassessment and any order of assessment in which the duty assessed is nil. [Customs Act, 1962 (52 of 1962), s. 2 (2)] Includes re-assessment. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (cb)] The

Issued and served

then was, dealing with the purpose which the word 'issue' was intended to serve, after referring to Niwas v. I.T.O., (1956) 30 ITR 381 (All) cited in the judgment under attack and a Bombay decision, observed at … the narrow sense of 'sent' but that the said expression had received, before the Indian Income-tax (Amendment) Act, 1959, a clear judicial interpretation. Subba Rao, J., as he then was, dealing with the purpose which the word

By any person on behalf

behalf, the words 'by any person on his behalf' which include their agents and servants, State (Delhi Admn.) v. I.K. Nangia, (1980) 1 SCC 258 (261): AIR 1979 SC 1977: (1980) 1 SCR 1016. [Prevention of Food

Mischievous animals

owner is not liable unless he knows that the particular animal was likely to do mischief, see Filburn v. People's Palace, etc., Co., (1890) 25 QBD 258; Manton v. Brocklebank, (1923) 2 KB 212. As to dangerous

May and must

'must'. There is an element of compulsion. It is a power coupled with a duty, State (Delhi Admn.) v. I.K. Nangia, AIR 1979 SC 1977 (1980): (1980) 1 SCC 258: (1980) 1 SCR 1016. [Prevention of Food

Form

in the schedule to the Bills of Sale Act, 1882; see Thomas v. Kelly, (1888) 13 Ap. Cas. 506. Intended to connote that the body of the company or its shape did not come up in consequence … Statutory Forms (see, e.g., the forms of mortgage in the Third Schedule to the Law of Property Act, 1925), are usually permissive, but a bill of sale (see that title) is void unless made 'in accordance with'

Westminster the First, Statute of

criminal matters, introducing many regulations to render it cheap, simple, and expeditious, Lord Compbell's Lives of the Chancellors v. 1, p. 167; 2 Reeves, c. 9, p. 107. Certain parts of this Act are repealed by the

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