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Arable land

arable-land, Ishvarlal Girdharilal Jushi v. State of Gujarat, AIR 1968 SC 870 (880): (1968) 2 SCR 267. [Land Acquisition Act, 1894, s. 17(1)] According to the Oxford Dictionary 'arable land' is 'land which is capable of being

Banking company

Banking company, shall have same meaning assigned to it in clause (c) of s. 5 of the Banking Regulation Act, 1949 (10 of 1949) [Income Tax Act, 1961 (43 of 1961), s. 47 (vi-aa) Exp. (i).]...

Deputy Commissioner

includes an Assistant Commissioner in charge of a sub-division of a State, AIR 1977 SC 2030. [Mysore Land Acquisition Act, s. 3(c)]

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Holding

Holding. For the purposes of the Agricultural Holdings Act, 1923 (13 & 14 Geo. 5, c. 9), holding is defined [s. 57(1)] as follows: 'Holding' does not include an allotment garden or include any land cultivated...

Hire-purchase price

total sum payable by the hirer under hire-purchase agreement in order to complete the purchase of, or the acquisition of property in, the goods to which the agreement relates; and includes any sum so payable by the

Highly

Highly, the word 'highly' should normally connote as if the delay was inordinate, Improvement Trust v. Land Acquisition Tribunal, 1995 Supp (3) SCC 652.

Hereinafter referred to

land is to be computed, Krishi Utpadan Mandi Samiti v. Marband Singh, (1999) 2 SCC 497 (499). [Land Acquisition Act, 1894, s. 6(1) Proviso]

Has been previously issued

anterior to the first publication of a notice of an improvement scheme under s. 46 of the Land Acquisition Act, 1894, Patna Improvement Trust v. Lakshmi Devi, AIR 1963 SC 1077 (1080): (1963) Supp 2 SCR 812.

Has been

Has been, whether the expression 'has been' occurring in a provision of a statute denotes transaction prior to the enactment of the statute in question or a transaction after the coming into force of the statute...

Gross total income

in view of s. 47(viii), the com-pensation which become payable to the appellant as a result of the acquisition of its agricultural land in 1962, was totally exempt from s. 45. Con-sequently, it did not amount to

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