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With respect to such goods

With respect to such goods, the expression 'with respect of such goods'had obviously to be used at the end of the s. because the second and third parts of the s. start with the words 'if any person is in relation to any goods...... knowingly concerned in any fraudulent evasion or attempt at evasion'. The words 'such goods' have clearly reference to 'any goods' at the commencement of the s. These words are not descriptive of the kind of goods to which the first part of the s. is applicable, Assistant Collector of Customs (Prevention) v. Babu Miya Sheikh Imam, AIR 1983 SC 974: (1983) 3 SCR 500: (1983) 3 SCC 447. [Customs Act, 1962, s. 135 (i)(a) (ii)]...

Confession to a priest

Confession to a priest. The English law does not recognise the duty of a priest (whether Roman Catholic or Anglican) to keep secrets revealed to him in his religious character, Normanshaw v. Normanshaw, (1893) 69 LT 468; Wheeler v. Le Marchant, (1881) 17 Ch D 681; but some judges have disapproved of extorting such secrets [see, e.g., per Best, C.J., in Broad v. Pitt, (1828) 3 C&P 518]. The practice of the law on this subject is very uncertain, and in Phillimore's Ecclesiastical Law as edited by Phillimore, L.J., when at the bar, the view is taken that it is not improbable that an English Court would decide the question in favour of the inviolability of confession and expand the law into harmony with that of other Christian states. See Best, Ev.; Taylor, Ev. The 113th Canon provides that 'if any man confess his secret and hidden sins to the minister for the unburdening of his conscience, and to receive spiritual consolation and ease of mind from him,' he 'do not reveal to any person who...

Exchanges, Regimental

Exchanges, Regimental. The Sovereign may from time to time by regulation authorize exchanges by officers from one regiment to another [(English) Regimental Exchanges Act, 1875]. Under the Army Act, s. 155 (3), any person who negotiates, acts as agent for, or otherwise aids or connives at any exchange, not so authorized, in respect of which any sum of money or other consideration is given or received, is liable on conviction to a fine of 100l., or to imprisonment, and if an officer, on conviction by Court-martial, to be dismissed the service....

Foreman

Foreman, 'foreman' means the person who under the chit agreement is responsible for the conduct of the chit and includes any person discharging the functions of the foreman under s. 39. [Chit Funds Act, 1982 (40 of 1982), s. 2(j)]The presiding member of a jury.A person who directs the work of employees; an oversees, crew chief, or superintendent, Black's Law Dictionary, 7th Edn., p. 662....

Deposit pre-contract

Deposit pre-contract, means any sum paid by any person as an earnest of his intention to acquire an interest in land or towards meeting any liability which will arise if he acquires or enters into an enforceable contract to acquire that interest, Estate Agents Act, 1979, s. 12(3) (UK) Halsbury's Laws of England 1(2), para 16, p. 14....

Emigrate and emigration

Emigrate and emigration, mean the departure out of India of any person with a view to taking up any employment (whether or not under an agreement or other arrangements to take up such employment and whether with or without the assistance of a recruiting agent or employer) in any country or place outside India. [Emigration Act, 1983 (31 of 1983), s. 2(1)(f)]...

Excise Officer

Excise Officer, means an officer of the Excise Department of any State and includes any person empowered by the collecting Government to exercise all or any of the powers of an excise officer under this Act. [The Medicinal and Toilet Prepara-tions (Excise Duties) Act, 1955 (16 of 1955), s. 2 (d)]...

Fireworks

Fireworks. The making and selling of fireworks and squibs, or throwing them about in the street, was declared to be a common nuisance by the repealed 9 Wm. 3, c. 7. See also (English) Metropolis Police Act (2 & 3 Vict. c. 47), s. 54, and 9 & 10 Vict. c. 25. By 23 & 24 Vict. c. 139, 24 & 35 Vict. c. 130, and 25 & 26 Vict. c. 98, provisions were made for regulating the manufacture, sale, and use of firework, but these have now been repealed, and the law relating to this subject amended by the (English) Explosives Act, 1875 (amended by the Explosives Act, 1923). Any person throwing, casting, or firing any fireworks in or into any highway, street, or public place is liable to a penalty not exceeding 5l. (s. 80 of the Act of 1875). And see SQUIBS....

Proceeds of crime

Proceeds of crime, means any property derived or obtained, directly or indirectly, by any person as a result of criminal activity relating to a scheduled offence or the value of any such property. [Preven-tion of Money-Laundering Act, 2002, s. 2(1)(u)]...

Mischief

Mischief, whoever with intent to cause of knowing that he is likely to cause, wrongful loss or damage to the public or to any person causes the destruction of any property or any such change in the property or in the situation thereof as destroys or diminishes its value or utility or affects it injuriously commits mischief. (See Indian Penal Code, s. 425).--This word is often used as signifying the object or purpose of a statute.It shall have the same meaning as in s. 425 of the Indian Penal Code. [Prevention of Damage to Public Property Act, 1984, s. 2 (a)]...

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