Comprehend - Law Dictionary Search Results

some of which pretty nearly correspond to treason in English law; but all the offences included under majestas comprehend more than our term treason. One of the offences included in majestas was the effecting, aiding in, or

Assessment

1957 (27 of 1957), s. 2 (cb)] The word 'assessment' can bear a very comprehensive meaning, it can comprehend the whole procedure for ascertaining and imposing liability upon the tax-payer, Kalawati Devi Harlalka v. CIT, AIR 1968

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Brought into and immediate exportation

Brought into and immediate exportation, Expressions 'brought into' and 'immediate exportation' do not comprehend within their sweep the continuous process of transit of goods, by vehicles which merely use the State highways

Deponent's own knowledge

Deponent's own knowledge, the expression is wide enough to comprehend the knowledge of the assessee derived from a perusal of the relevant documents. Dwarkanath Hindu Undivided Family v.

Dismissal and removal

of one from his office is to discharge him from that office. In that sense the said words comprehend every termination of the services of a Government servant, Moti Ram Deka v. N.E. Frontier Railway, AIR 1964

Disposition

1 SCR 9. The term 'disposition' has been defined in Stroud's Judicial Dictionary as a devise 'intended to comprehend a mode by which property can pass, whether by act of parties or by an act of the

Consumer and service

it is imperative that the words 'consumer' and 'service' as defined under the Act should be construed to comprehend consumer and services of commercial and trade oriented nature only. Thus any person who is found to have

Estate

quality of a person's interest in land or other property, Black's Law Dictionary, 7the Edn., p. 567. Doth comprehend all that a man hath property or ownership in, and is divided into real and personal, Anon, (1684)

Levy

'levy, assessment and collection of income-tax' in section 13(1) of the Finance Act, 1950, was wide enough to comprehend re-assessment proceedings under section 34 of the Income Tax Act, 1922, Income Tax Officer v. K.N. Guruswamy, AIR

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