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Geodesy

of the earth or that branch of surveying in which the curvature of the earth is taken into account as in the surveys of States or of long lines of coast … of surveying in which the curvature of the earth is taken into account as in the surveys of States or of long lines of coast

Mill

A money of account of the United States having the value of the tenth of a cent or the thousandth of a … A money of account of the United States having the value of the tenth of a cent or the thousandth of a dollar

Bill of entry

Bill of entry, an account of the goods entered at the Custom House, both inwards and outwards. It must state the name of … of entry, an account of the goods entered at the Custom House, both inwards and outwards. It must state the name of the merchant exporting or importing, the quantity and species of merchandise, and whither transported, and

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Hand writing

to include typewriting as well, since typing has become more common than handwriting and this change is on account of the availability of typewriters and their common use much after the statute was enacted in 1872, Stateaccount of the availability of typewriters and their common use much after the statute was enacted in 1872, State v. S.J. Choudhary, AIR 1996 SC 1491 (1496): (1996) 2 SCC 428. (Evidence Act, 1872, s. 45)

Holder of a Restricted Certificate

a permanent or temporary restricted certificate granted by a State Government under the Restricted Certificate Rules, 1932. [Chartered Accountants Act, 1949 (38 of 1949) s. 2(d)] … Holder of a Restricted Certificate, Means a person holding a permanent or temporary restricted certificate granted by a State Government under the Restricted Certificate Rules, 1932. [Chartered Accountants Act, 1949 (38 of 1949) s. 2(d)]

Merit

in the service and annual confidential report. All these and other factors may have to be taken into account in assessing the merit, Guman Singh v. State of Rajasthan, (1971) 2 SCC 452: (1971) Supp SCR 900. … these and other factors may have to be taken into account in assessing the merit, Guman Singh v. State of Rajasthan, (1971) 2 SCC 452: (1971) Supp SCR 900. (Rajasthan Administrative Service Rules, 1954, R. 28B)

Place of residence

such person was displaced from the latter residence because of the setting up of the Dominions or on account of civil disturbances or fear of such disturbances, Sukh Lal v. State Bank of India, AIR 1967 SC … up of the Dominions or on account of civil disturbances or fear of such disturbances, Sukh Lal v. State Bank of India, AIR 1967 SC 543 (546): (1967) 1 SCR 317. [Displaced Persons Debts Adjustment Act, 1951,

Relief

a declaration of disasters to diminish, or alleviate any suffering, pain, injury or distress or hardship caused on account of the disaster. [Gujarat State Disaster Management Act, 2003, s. 2(f)] … diminish, or alleviate any suffering, pain, injury or distress or hardship caused on account of the disaster. [Gujarat State Disaster Management Act, 2003, s. 2(f)]

Short entry

is made in the customer's bank-book, stating the amount in an inner column, and carrying it into the accounts between the parties when it has been paid. See ENTERING SHORT.

Taxable person, taxable event

'dealer' as defined in s. 2(g). 'Taxable event' is the 'sale or purchase' of 'goods' effected during the accounting period although the tax liability is enforced only after quantification is effected by assessment proceedings, State of Tamil … during the accounting period although the tax liability is enforced only after quantification is effected by assessment proceedings, State of Tamil Nadu v. M.K. Kandlaswami, AIR 1975 SC 1871: (1975) 4 SCC 745 (749).

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