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Home Dictionary Name: comprehend

Comprehend

To contain to embrace to include as the states comprehended in the Austrian Empire...


Includes

Includes, as (i) to have as contents or part of contents; be made up of or contain; (ii) to add as part of something else; put in as part of a set, group or a category (iii) to contain as a secondary or minor ingredient or element, (Collins Dictionary of English Language).Is used in an interpretation clause, it must be construed as comprehending not only such things as they signify according to their nature and import but also those thing which the interpretation clause declares that they shall include, Scientific Engg. House (P) Ltd. v. C.I.T., (1986) 1 SCC 11: 1986 SCC (Tax) 143.The word 'includes' has different meanings in different contexts. Standard Dictionaries assign more than one meaning to the word 'include'. Webster's Dictionary defines the word 'include' as synonymous with 'comprise' or 'contain'. The Illustrated Oxford Dictionary defines the word 'include' as (i) comprise or contain in as a part of a whole; (ii) treat or regard as so included. The Collins Dictionary of Engl...


Jus

Jus, law, right, equity, authority, and rule.A Roman 'magistratus' generally did not investigate the facts in dispute in such matters as were brought before him; he appointed a judex for that purpose, and gave him instructions. Accordingly, the whole procedure was expressed by the two phrases Jus and Judicium; of which the former comprehended all that took place before the magistratus (in jure), and the latter all that took place before the judex (in judicio). Originally, even the magistratus was called judex, as, for instance, the consul and pr'tor (Liv. iii. 55); and under the empire the term 'judex' often designated the pr'ses, Smith's Dict. of Antiq.All law jus) is distributed into two parts--Jus Gentium and Jus Civile--and the whole body of law peculiar to any state is its Jus Civile (Cic. De Orat. I. 44). The Roman Law, therefore, which is peculiar to the Roman state, is its Jus Civile, sometimes called Jus Civile Romanorum, but more frequently designated by the term Jus Civile o...


Education

Education. Mr. Forster's Elementary Education Act, 1870 (English) (33 & 34 Vict. c. 75), is the starting point in the history of the provision by legislation of a general system of education. Before this date education had been dealt with either as a series of individual problems in respect of which provisions were made for the education of special classes of persons, or by executive, as opposed to legislative methods, as, for example, by a system of grants in aid. This Act was followed by a series of Acts, known collectively as the Education Acts, 1870 to 1919, which together established a system of free and compulsory elementary education of a non-denominational character. The initial Act established 'school boards' with powers of building and maintaining elementary schools and of regulating the attendance of school children between the ages of 5 and 13. The El. Ed. Act, 1876, declared 'the duty of the parent of every child to cause such child to receive efficient elementary educatio...


For the purpose of the business

For the purpose of the business, the expression 'for the purpose of the business' is essentially wider than the expression 'for the purpose of earning profits.' It covers not only the running of the business or its administration but also measures for the preservation of the business and protection of its assets and property. It may legitimately comprehend many other acts incidental to the carrying on of the business, CIT v. Birla Cotton SPG & WVG Mills Ltd., (1971) 3 SCC 344: AIR 1972 SC 19 (21). [Income-tax Act, 1922, s. 10(2) (xv)]For the purpose of the business, The expression 'for the purpose of the business' is wider in scope than the expression 'for the purpose of earning profits'. Its range is wide: it may take in not only the day to day running of a business but also the rationaliza-tion of its administration and modernization of its machinery; it may include measure for the preservation of the business and for the protection of its assets and property from expropriation, coer...


Goods

Goods, Computer programs are the product of an intellectual process, but once implanted in a medium they are widely distributed to computer owners. An analogy can be drawn to a compact-disc recording of an orchestral rendition. The music is produced by the artistry of musicians and in itself is not a 'good', but when transferred to a laser-readable disc it becomes a readily merchant-able commodity. Similarly, when a professor deliv-ers a lecture, it is not a good, but, when transcribed as a book, it becomes a good. That a computer program may be copyrightable as intellectual property does not alter the fact that once in the form of a floppy disc or other medium, the program is tangible, moveable and available in the marketplace. The fact that some programs may be tailored for specific purposes need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3dCir 1991. Associated Cement Compa...


Heir

Heir [fr. heire, Old Fr.; h'res, Lat.], a person who succeeds by descent to an estate of inheritance. It is nomen collectivum, and extends to all heirs; and under heirs, the heirs of heirs are comprehended in infinitum.A person who, under the laws of intestacy, is entitled to receive an intestate decedents property, esp. real property, Black's Law Dictionary, 7th Edn., p. 727.The (English) Admin. Of Estates Act, 1925, s. 45, having abolished all modes of descent of real property obtaining before 1st January, 1926, in regard to deaths taking place after 1925, except in a few cases (see DESCENT and DEVOLUTION), the importance of the 'heir' had diminished but the following note has been retained since the word 'heir' will be construed according to its meaning under the general law in force before 1926, in deeds and wills executed after 1925, under which the 'heir' may become entitled to an equitable interest in personality and realty corresponding to a real estate by purchase under the ol...


Insurance

Insurance, see, Income-tax Act, 1961 (43 of 1961), s. 80C, Expl. 1.Insurance, the act of providing against a possible loss, by entering into a contract with one who is willing to give assurance, that is, to bind himself to make good such loss should it occur. In this contract, the chances of benefit are equal to the insured and the insurer. The first actually pays a certain sum, and the latter undertakes to pay a larger, if an accident should happen. The one renders his property secure; the other receives money with the probability that it is clear gain. The instrument by which the contract is made is called a policy; the stipulated consideration, a premium. As to what is known as a coupon policy, i.e., a coupon cut out of a diary, etc., see General Accident, etc., Assce. Corpn. v. Robertson, 1909 AC 404.Insurable Interest must be possessed by the person taking out a policy; he must be so circumstanced as to have benefit from the existence of the person or thing insured, and some preju...


Restitutio in integrum

Restitutio in integrum, the rescinding of a contract or transaction, so as to place the parties to it in the same position, with respect to one another, which they occupied before the contract was made, or the transaction took place. The restitutio here spoken of is founded on the edict. If the contract or transaction is such as not to be valid, according to the jus civile this restitutio is not needed, and it only applies to cases of contracts and transactions, which are not in their nature or form invalid. In order to entitle a person to the restitutio, he must have sustained some injury capable of being estimated, in consequence of the contract or transaction, and not through any fault of his own, except in the case of one who is minor xxv. Annorum, who was protected by the restitutio against the consequences of his own carelessness.The following are the chief cases in which a restitutio might be decreed:-The case of vis et metus. When a man had acted under the influence of force or...


Things

Things, the subjects of dominion or property, as distinguished from persons. They are distributed into three kinds: (1) things real or immovable, comprehending lands, tenements, and hereditaments; (2) things personal or movable comprehending goods and chattels; and (3) things mixed, partaking of the characteristics of the two former, as a title-deed, a term for years. the civil law divided things into corporeal (tangi possunt) and incorporeal (tangi non possunt). See CHOSE.Things, when used in conjunction with goods, ready money, etc., with reference to accounting between partnership includes, or extends to debts also as it is as general a word as could well be made use of, Gainshorough v. Stock, 27 ER 659...


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