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Horse-racing

and GAMING. The horse-racing is a sport which primarily depends on the special ability acquired by training. It is speed and stamina of the horse, … a lawful pastime. By 13 Geo. 2, c. 19, no plates or matches at horse-races under 50l. value could be run, under penalty of 200l. to be paid by the owner of the horse or horses, and … Horse-racing, a lawful pastime. By 13 Geo. 2, c. 19, no plates or matches at horse-races under 50l. value could be run, under penalty of 200l. to be paid by the owner of the horse or horses,

Ambassador

his residence here is entirely exempt from the jurisdiction of the courts of this country, Magdalena Steam Navigation Co. v. Martin, (1859) 2 E&E 94; Musurus Bey v. Godban, 1894 (2) QB 352). Ambassadors and their domestic servants … are either ordinary, who reside in the place whither they are sent; or extraordinary, who are employed upon special matters. An ambassador during the period of his residence here is entirely exempt from the jurisdiction of the

Association, Memorandum of

of the company. It constitutes the charter of the company and is incapable of alteration, Ashbury Railway & Co. v. Riche, (1875) LR 7 HL 653, except under the special provisions of the Act of 1929 (see s.

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Declared goods

Shakti Cotton Co., AIR 1972 SC 1458 (1463). It means goods declared under s. 14 to be of special importance in inter-State trade or commerce. [Central Sales Tax Act, 1956 (74 of 1956), s. 2 (c)] … Tax Act, 1956, are individually specified under separate items. 'Cotton ginned or unginned' is treated as a single commodity under one item of declared goods, State of Punjab v. Chandu Lal Kishori Lal, (1969) 1 SCC 695:

Association, Articles of

constitution under the Memorandum of Association. In case of conflict the Memorandum is to prevail, Ashbury Railway Carriage Co. v. Riche, (1875) 7 HL 653. The Articles may be altered or added to by special resolution, Companies Act,

Tax and taxation

or local or special', and it has been directed that 'tax' shall be 'construed accordingly', D.G. Gouse and Co. v. State of Kerala, AIR 1980 SC 271 (275): (1980) 2 SCC 410: (1980) 1 SCR 804.

Court

'trappings' of a court and deprive them of arbitrary or absolute discretion and power, J&K Iron and Steel Co. v. Iron and Steel Mazdoor Union, (1955) 2 SCR 1315: AIR 1956 SC 231 (235). [Uttar Pradesh State Industrial … Standing Order 22] In the context in which the word 'court' is used in s. 9A of the Special Court Act, it is intended to encompass all curial or judicial bodies which have the jurisdiction to decide

Cess

in the same way as the validity of the tax to which it is an increment, Guruswamy and Co. v. State of Mysore, (1967) 1 SCR 548: AIR 1967 SC 1512. Also see, India Cement Ltd. v. State … replaced it in England. It means a tax and is generally used when the levy is for some special administrative expense what the name (health cess, education cess, road cess etc.) indicates. When levied as an increment

Shorthand Notes

will usually not be allowed, unless on an appeal they are used by the court [see Castner, etc., Co. v. Commercial Corporation, (1899) 1 Ch 803), and they can be so used on an appeal from a county … 437. The costs of shorthand notes of the judgment of a court below are on appeal allowed without special order, Re De Falbe, (1901) 1 Ch 542.

Judgment

the appeal on any ground, therefore, the order in question is not a judgment, Chalavada Venkata Subbarao and Co v. Grandhi Sree Amulu, AIR 1965 AP 16. In order to constitute a 'judgment' within the ambit of clause … if the case were to be committed to a Court of Session, Rajender Kumar Jain v. State through Special Police Establishment, AIR 1980 SC 1510 (1514): (1980) 3 SCC 435: (1980) 3 SCR 982. It includes decree,

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