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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 … refrigeration of goods amounts to 'processing', Shrishakti Aloo Utpadak Sahkari Sanstha v. Commissioner of ST, 1982 MP WN 556. Means where any commodity is subjected to a process or treatment with a view to its develop-ment or

Reason to believe

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.

Transfer

'transfer of property' would be 'transfers' within the meaning of the term as used in ss. 4 and 5, Jagdish v. State of Madhya Pradesh, AIR 1993 MP 132. [See M.P. Ceiling on Agricultural Holdings Act (20 … includes the several kinds of transfers, namely, sale, exchange or gift, Syed Jalal v. Targopal Ram Reddy, AIR 1970 AP 19. Transfer, cannot have the widest comprehension, and does not indicate or include compulsory transfer or forced

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Reasonable

knows or ought to know, Gujarat Water Supply & Sewerage Board v. Unique Erectors (Gujarat) Pvt. Ltd., (1989) 1 JT SC 157: (1989) 39 ELT 493: AIR 1989 SC 973; Rena Drego v. Lalchand Soni, (1998) 3 … State of Madhya Pradesh v. Ram Sarup, 1977 MPLJ 451: 1977 Jab LJ 408: 1977 Cr LR MP 59. Means which is not per se preposterous or absurd, it must be held to be reasonable, Kelvin Cinema

Compensation

physical mental or even emotional suffering, insult or injury or loss, Ghaziabad Development Authority v. Balbir Singh, (2004) 5 SCC 65 (75): AIR 2004 SC 2141. --Making things equivalent, satisfying or making amends, a reward for the … or injuriously affected for public purposes and under Act of Parliament, e.g., the (English) Lands Clauses Consolidation Act, 1845 (8 & 9 Vict. c. 18), but where the land is acquired compulsorily by a Government Department or

Mistake

but money paid under a mistake of law is ordinarily not recoverable, Holt v. Markham, (1923) 1 KB 504, though there is an exception in the case where an officer of a Court or a trustee in

Owner

the same were let at a rack-rent' (see that title), and Kensington Corporation v. Allen, (1926) 1 KB 576. In relation to an industrial undertaking, means the person who, or the authority which, has the ultimate control

Paid

Paid, means payable and is equivalent to offered or tendered, Mohammed Basbir v. Azizul Kadar, AIR 1967 All 1: (1966) AWR (HC) 442. Paid, takes in every receipt by the employee from the employer whether … the member entitled thereto, J. Dalmia v. Commissioner of Income Tax, AIR 1964 SC 1866: (1964) 7 SCR 579. [Income Tax Act, 1922, s. 16(2)] The expression 'paid' in s. 16(2) does not contemplate actual receipt of

Wife

Wife includes a divorced Muslim wife, Zohara Khatoon v. Mohd. Ibrahim, AIR 1981 SC 1243: (1981) 2 SCC 509: (1981) 2 SCR 910. [Criminal PC, (1974), s. 125 (1) Cl. (b) and s. 127(3)] Wife includes divorced

Frauds, Statute of

1837 (7 Will. 4 and 1 Vict. c. 26); Civil Procedure Act, 1879 (42 & 43 Vict. c. 59); Statute Law Revision and Civil Procedure Act, 1881 (44 & 45 Vict. c. 59); Sale of Goods Act,

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