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Appointed

or the personnel of the already constituted authority to exercise the appellate powers of that authority, State of Assam v. Sristikar, AIR 1957 SC 414 (424). [Assam Revenue Tribunal (Transfer of Powers) Act, (4 of 1948), s.

Salami/Agricultural income

within the meaning of the word used in the definition of agricultural income under s. 2(1)(a) of the Assam Agricultural Income Tax Act, 1939 because it was a payment to the landlord by the tenant as a

Meat on hoof

were dealing in 'meat on hoof'. Meat is exempted under the Act, Chiranjit Lal Anand v. State of Assam, AIR 1985 SC 1387 (1390): (1985) Supp SCC 392. (Assam Sales Tax Act, 1947, Sch. III Item II)

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Years

by mistake or oversight and it should be read in the singular, Bhairendra Narayan Bhup v. State of Assam, 1956 SCR 303: AIR 1956 SC 503 (512). [Assam State Acquisition of Zamindari's Act (18 of 1951), s.

Scheduled and Tribal areas

Scheduled and Tribal areas, in any State other than Assam, Meghalaya, Tripura and Mizoram declared by the President in an order are scheduled areas. [Constitution of India, Art.

Substitute

of one by another, which might be equal to it, but differently expressed, N.N. Chakravarty v. State of Assam, AIR 1960 Assam 11; I.C. Sharma v. Union of India, (1992) 21 ATC 63; Vijayalakshmi Rice Mills; New

Remit

inflicting to give up. A remission of sentence does not mean acquittal, Ram Deo Chauhan v. State of Assam, AIR 2001 SC 2231. [See Constitution of India, Art. 72 & 161; Criminal Procedure Code, 1973, ss. 432,

Reasonable

of right claimed, object to be achieved, means employed and limitation imposed, M/s Kelvin Cinema v. State of Assam, AIR 1996 Gau 103; R.K. Garg v. Union of India, 1982 SCC (Tax) 30: AIR 1981 SC 2138.

Possibility on a possibility

of 'service by post' in an Act of Parliament, see SERVICE. The position or a job, State of Assam v. Ranga Muhammad, AIR 1967 SC 903. Post is an employment, but every employment is not a post.

Otherwise directed

permit the assessee to furnish security in lieu of cash amount of tax, Hardeodas Jagannath v. State of Assam, AIR 1970 SC 724: (1969) 2 SCR 261. [Assam Sales Tax Act, 1947 (17 of 1947), s. 30(1)]

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