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Reason to believe

proceed in the manner laid down in the section, Commissioner of Sales Tax v. Bhagwan Industries (P) Ltd., AIR 1973 SC 370 (374): (1973) 3 SCC 265: (1973) 2 SCR 625. [U.P. Sales Tax Act, (15 of 1948), s. … of state of mind, Joti Parshad v. State of Haryana, AIR 1993 SC 1167: (1993) Supp 2 SCC 497. The words 'reason to believe' contemplate an objec-tive determination based on intelligent care and deliberation involving judicial review

Manufacture

different article must emerge having a distinctive name, character or use, 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

Possession

physical possession, but also constructive possession that a person has in law, Kailash Rai v. Jai Jai Ram, AIR 1973 SC 893 (896): (1973) 1 SCC 527: (1973) 3 SCR 411. [U.P. Zamindari Abolition and Land Reforms Act, 1951, … entered without remaining in physical possession, see Ocean Accident etc., Corporation v. Ilford Gas Co., (1905) 2 KB 493. Possession may also extend over a thing in itself uncontrolled within an inclosure which is cont-rolled, such as

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Shall

always indicate that the provisions are mandatory in character, Municipal Corporation of Greater Bombay v. B.E.S.T. Workers' Union, AIR 1973 SC 883: (1973) 3 SCC 546: (1973) 2 SCR 285. (vi) The use of 'shall' - a word of

Held

and Land Reforms Act, 1950 can be construed to mean 'lawfully held'. Kailash Rai v. Jai Jai Ram, AIR 1973 SC 893 (897): (1973) 1 SCC 527: (1973) 3 SCR 411 [U.P. Zamindari Abolition and Land Reforms Act (1

Company

are all controlled by the statute, Neptune Assurance Co. Ltd. v. Union of India, (1973) 1 SCC 310: AIR 1973 SC 602: (1973) 2 SCR 940. Company is defined under s. 2(8) as meaning a company as defined in

Jurisdiction

formal structure of law may lose something of its logical symmetry, Hari Prasad Mulshanker Trivedi v. V.B. Raju, AIR 1973 SC 2602: (1974) 3 SCC 415. [Representation of the People Act, 1951, s. 100 (1)(d)(iv)] The expression 'jurisdiction' in

Partition

v. Gita Bai Kom Rama Gunge, AIR 1958 SC 706. See also Jalaja Shethi v. Lakshmi Jalaja Shethi, AIR 1973 SC 2658. Includes both division of states as well as division of meats and bounds, Sundara v. Girija, AIR

Disposition

2410: (1972) 1 SCR 736 & Controller of Estates Duty v. Kancharla Kesava Rao, (1973) 2 SCC 384: AIR 1973 SC 2484: (1973) 3 SCR 897. Disposition in the estate duty law of India enjoys and extended meaning. The

Market value

market cannot be regarded as a part of the market value, Union of India v. Shri Ram Mehar, AIR 1973 SC 305: (1973) 2 SCR 720: (1973) 1 SCC 109. Market value means the price that a willing purchaser

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