Alter The Finding - Law Dictionary Search Results
Home Dictionary Name: alter the findingAlter the finding
Alter the finding' the expression 'alter the finding' has only one meaning, and that is alter the finding of conviction and not the finding of acquittal, State of Andhra Pradesh v. Thadi Narayana, AIR 1962 SC 240 (244): (1962) 2 SCR 904. [Criminal Procedure Code, 1898, s. 423 (1)(b)]...
Alteration
Alteration. An alteration vitiates a deed or other instrument, if made in a material part after execution. In the case of deeds, an unexplained alteration is presumed to have been made at the time of execution; but it is otherwise with wills. See (English) Wills Act, 1837 (7 Wm. 4 & 1 Vict. c. 26), s. 21.As to alteration of a bill of exchange, see s. 64 of the Bills of Exchange Act, 1882, by which, where a bill is materially altered without the assent of all parties liable on it, the bill is avoided, except as against a party who has himself made, authorized, or assented to the alteration, and subsequent indorsers. But if the alteration is not apparent, and the bill is in the hands of a holder in due course, such holder may avail himself of the bill as if it had not been altered, and may enforce payment of it according to its original tenor. In particular the following alterations are material, namely, any alteration of the date, the sum payable, any alteration of the date, the sum pay...
Raw material
Raw material, as commonly understood, is used in the process of manufacture. Printing machinery will certainly not come under the category of 'raw material', Re KI Kosalram, AIR 1968 Mad 113.Raw material, defined one of the valid tests could be that the ingredient should be so essential for the chemical process culminating in the emergence of the desired end product, that having regard to its importance in and indispensability for the process, it could be said that its very consumption on burning up is its quality and value as raw materials, Collector of Central Excise, New Delhi v. Ballarpur Industries Ltd., AIR 1990 SC 196.Raw material, is something from which another new or distinct commodity can be produced. When it is used in a taxing statute, it may have related meaning depending on the context in which it has been used, Tata Engineering & Locomotive Company Ltd. v. State of Bihar, (1996) 6 SCC 479.The expression 'raw-material' is not a defined term. The meaning to be given to it...
Material alteration
Material alteration, A material alteration is one which varies the rights, liabilities, or legal position of the parties as ascertained by the deed in its original state, or otherwise varies the legal effect of the instrument as originally expressed, or reduces to certainty some provision which was originally unascertained and as such void, or which may otherwise prejudice the party bound by the deed as originally executed, Loonkaran Sethia v. Mr. Ivan E. John, AIR 1977 SC 336 (347): (1977) 1 SCC 379: (1977) 1 SCR 853.The material alterations contemplate change of substantial nature affecting the form and character of the building. Many a time tenants make minor constructions and alterations for the convenient use of the tenanted accommodation. The legislature does not provide for their eviction; instead, the construction so made would furnish ground for eviction only when they bring about substantial change in the front and structure of the building. The essential element which needs ...
finding
finding : a determination resulting from judicial or administrative examination or inquiry (as at trial) esp. into matters of fact as embodied in the verdict of a jury or decision of a court, referee, or administrative body or officer ;also, usu pl : a written statement of such determinations see also factfinding compare decision, holding, opinion, ruling finding of fact : a determination made by the trier of fact as to a factual issue based on the evidence presented in a case NOTE: Conclusions of law are based on findings of fact. finding of law : a court's determination of the law as applied to a case : conclusion of law gen·er·al finding : a finding that the facts in general support a judgment in favor of one of the parties spe·cial finding : a finding setting out the ultimate facts upon which the court's judgment is based ...
Finding mains holding
Finding mains holding, a court properly has find-ings of fact and holdings or conclusions of law. The writer of the following sentence observed the distinctions meticulously. Because we find that the jury's finding of concurrent fault is amply supported by the evidence, we hold that appellee is entitled to full indemnity.In appellate courts, properly, only holding are affirmed, whereas factual findings are disturbed only when clearly erroneous, against the great weight of the evidence, etc., depending on the standard of review. Generally, it is not correct for an appellate Court to say that it affirms a finding of fact, Uttam Singh Duggal & Sons. v. Union of India, AIR 2002 Del 471....
Finding
Finding, the word 'finding', will only cover material questions which arise in a particular case for decision by the authority hearing the case or the appeal which, being necessary for passing the final order or giving the final decision in the appeal, has been the subject of controversy between the interested parties or on which the parties con-cerned have been given a hearing, C.I.T. v. Vadle Pulliah, AIR 1973 SC 2434 (2436). [Income Tax Act, 1922 s. 34(3), Second Proviso] I.T.O. v. Murlidhar Bhagwandas, AIR 1965 SC 342: (1964) 6 SCR 411.The expression 'finding' means a finding necessary for giving relief in respect of the assessment for the year in question and, therefore, no decision can be said to be a finding within the meaning of this provision unless it can be said of it that it was necessary for the disposal of the appeal or proceeding, Commissioner of Income Tax v. S. Raghubir Singh Trust Through Chairman Major Harjender Singh, AIR 1980 SC 98: (1980) 2 SCC 212.Means the year ...
Finding and direction
Finding and direction, The expression 'finding' and 'direction' are limited in meaning A finding given in an appeal, revision or reference arising out of an assessment must be a finding necessary for the disposal of the particular case, that it to say, in respect of the particular assessee and in relation to the particular assessment year. To be a necessary finding, it must be directly involved in the disposal of the case, Rajinder Nath v. C.I.T., AIR 1979 SC 1933 (1934): (1979) 4 SCC 282: (1980) 1 SCR 272. [Income Tax Act, 1961, s. 153(3)(ii)]...
Alteration of share capital
Alteration of share capital. Under the (English) Companies Act, 1929, the share capital of a company may be altered by increase (s. 53), consolidation or division, conversion of shares into stock and reconversion or cancellation of unissued capital (s. 50), or redemption of redeemable preference shares (s. 46). The alteration must be authorized by the Articles, and the memorandum modified. A company cannot make an original issue of stock (Home & Foreign Investment and Agency Co., (1912) 1 Ch 72, and subject to confirmation by the Court a company may reduce its capital by special resolution for reducing share capital and consequential alteration of the memorandum. The words 'and reduced' need not be added to the name of the company unless the Court so orders (ss. 55-60). As a rule in all these cases the alteration must be notified to the Registrar of Joint Stock Companies (s. 5), and, in the case of reduction, registered by him (s. 58)....
alter ego
alter ego [Latin, literally, second I] : second self ;esp : a person or entity vicariously liable for another (as an agent) [had the officer been the alter ego of the corporation "J. J. White and R. S. Summers"] compare instrumentality NOTE: The concept of a legal alter ego is used primarily to hold the controlling parties of a corporation personally liable instead of limiting liability to the corporate entity. ...
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