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Property

undertaking. The expression 'property' in Entry 42, List III has a wide connotation; and it includes not only assets, but the organisation, liabilities and obligations of a going concern as a unit, Shri Krishna Gyanoday Sugar Ltd.

Obligor

It means a person liable to a originator, whether under a contract or otherwise, to pay a financial asset or to discharge any obligation in respect of a financial asset, whether existing, future, con-ditional or contingent and

loss

total loss in this entry capital loss : the amount by which the book value of a capital asset exceeds the amount realized from the sale or exchange of the asset casualty loss : loss of property

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legacy

to more than one legatee de·mon·stra·tive legacy [di-mÄ n-strə-tiv-] : a legacy payable from a designated fund or asset or from the general assets of the estate to the extent the specified fund or asset fails to

Goodwill

SCC 407: AIR 2004 SC 1084 (Partnership Act, 1932, s. 55). A business's reputation, patronage, and other intan-gible assets that are considered when apprising the business, esp. for purchase; The ability to earn income in excess of

Marshalling

Marshalling, the act of arranging or of putting into proper order. The doctrine of marshalling assets and securities depends upon the principle that a person, having two funds out of which to satisfy his

administrator

administrator 1 : a person appointed by a probate court to manage the distribution of the assets in the estate of a person who has died without leaving a valid will or leaving a will

Net wealth

amount by which the aggregate value computed in accordance with the provisions of this Act of all the assets wherever located, belonging to the assessee on the valuation date, including assets required to be included in his

Actual cost

Actual cost, The accepted accountancy rule for determining the cost of fixed assets is to include all expenditure necessary to bring such assets into existence and to put them in working

waste

the intentional commission of a destructive act by a tenant 2 : a reduction of the value of assets (as in a trust) caused by a failure to exercise proper care or sound judgment in managing them

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