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Income

into income can be reasonably regarded as giving rise to income, Bhagwan Dass Jain v. Union of India, AIR 1981 SC 907: (1981) 2 SCC 135: (1981) 2 SCR 808. The expression 'income' in Entry 82, List I cannot … give rise to income, S.S. Rajalinga Raja v. State of Madras, AIR 1967 SC 814: (1967) 1 SCR 950. It would not, however, be wrong to say that prima facie premium or salami is not income and

Salary or wages

payment of retaining allowance to the work-men, Managing Director, Chalthan Vibhag Sahakari Khand Udyog v. Government Labour Officer, AIR 1981 SC 905: (1981) 2 SCC 147: (1981) 2 SCR 738. Sale, embraces not only completed contract, but also the … allowance to the work-men, Managing Director, Chalthan Vibhag Sahakari Khand Udyog v. Government Labour Officer, AIR 1981 SC 905: (1981) 2 SCC 147: (1981) 2 SCR 738. Sale, embraces not only completed contract, but also the contract

Regulation

to the nature of the thing to which it is applied', State of Tamil Nadu v. Hind Stone, AIR 1981 SC 711: (1981) 2 SCC 205: (1981) 2 SCR 742. The word 'regulation' cannot have any inflexible meaning as … only criteria, Saurashtra Cement and Chemical Industries v. Union of India, AIR 2001 SC 8: (2001) 1 SCC 91. The word 'regulation' in s.188(e)(ii) of the Punjab Municipal Act, 1911 is wide enough to include the power

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Tenant

in possession against whom any order or decree for eviction has been made, Hasmat Rai v. Raghunath Prasad, AIR 1981 SC 1711 (1716): (1981) 3 SCC 103: (1981) 3 SCR 605. If the Rent Act in question defines a … had been made by a court of competent jurisdiction, A.C. Estates v. Serajuddin and Co., AIR 1966 SC 935 (938): (1966) 1 SCR 235. [W.B. Premises Tenancy Act, 1956, s. 2(h)] Definition of the term 'landlord' as

State

in whatever any autonomous body which has some nexus with government, Som Prakash Rekhi v. Union of India, AIR 1981 SC 212: (1981) 1 SCC 449: (1981) 2 SCR 111. The word 'State' in Article 131 has also been

Jurisdiction

'generally the authority of the judicial officer to act in the matters', Rachapudi Subba Rao v. Advocate General, AIR 1981 SC 755: (1981) 2 SCR 320: (1981) 2 SCC 577. Jurisdiction should not be confused with status and subordination.

Person interested

is interested in an easement affecting the land, General Government Servants Cooperative Housing Society Ltd. v. Wahaz Uddin, AIR 1981 SC 866 (867, 868): (1981) 2 SCC 352: (1981) 3 SCR 46. A person claiming interest in the compensation … person, Neyvely Lignite Corporation Ltd. v. Spl. Tahsildar (Land Acquisition), Neyvely, AIR 1995 SC 1004: AIR 1995 SCW 995: (1995) 1 SCC 221; General Manager KSRTC v. Jagadguru Mallikarajuna, (1980) 2 Kant LT 306. Means the government

Local authority

municipal or local fund, General Clauses Act, 1897, Union of India v. R.C. Jain, (1981) 2 SCC 308: AIR 1981 SC 951. [General Clauses Act, 1897, s. 3(31)]; R. Sarangapani v. Port Trust of Madras, AIR 1961 Mad 234. … fund, General Clauses Act, 1897, Union of India v. R.C. Jain, (1981) 2 SCC 308: AIR 1981 SC 951. [General Clauses Act, 1897, s. 3(31)]; R. Sarangapani v. Port Trust of Madras, AIR 1961 Mad 234. The

Consumption and use

such stage the raw materials are consumed, State of Karnataka v. B. Raghurama Sheety, (1981) 2 SCC 564: AIR 1981 SC 1206 (1208): (1981) 3 SCR 280. [Kernataka Sales Tax Act (25 of 1957), s. 6(i)] In its economic … the commodity must be destroyed or used up, Burma Shell Co. v. Belgaum Borough Municipality, AIR 1963 SC 906: 1963 Supp (2) SCR 216. [Bombay Municipal Boroughs Act, (18 of 1925) as Amended by Bom Act, (35

Charitable purpose

profit, Commissioner of Income Tax v. Bar Council of Maharashtra, Bar Council of Gujarat, (1981) 3 SCC 308: AIR 1981 SC 1462 (1467): (1981) 3 SCR 542. [Income Tax Act (43 of 1961), ss. 2(15) and 11] Where the

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