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As he thinks fit

by a subordinate authority in complete disregard to the provisions of the Act and the relevant facts. Any conclusion arrived to without reference to reliable, cogent and admissible evidence, cannot be termed to be a decision arrived

Best judgment assessment

on the basis of the accounts maintained by the assessee. But, when the assessing officer comes to the conclusion that no reliance can be placed on the accounts maintained by the assessee, he proceeds to assess the

Bias

the purposes of indication of ill-will. There must be cogent evidence available on record to come to the conclusion as to whether in fact there was existing a bias which resulted in the miscarriage of justice, Kumaon

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major term

That term of a syllogism which forms the predicate of the conclusion

Notwithstanding anything contained in law for the time in force

anything contained in law for the time being in force'. The above non obstante clause points to the conclusions that the provisions of s. 4 of the Probation of Offenders Act would have overriding effect and shall

Minutes of a company

to inspection by the members (Companies Act, 1929, ss. 120 and 121). The minutes are evidence, but neither conclusive nor exclusive, Re Fireproof Doors Ltd., (1916) 2 Ch 142.

Nemo debet bis vexari, si constat curi' quod sit pro una et eadem causa

a Court of concurrent jurisdiction directly upon the point, is, as a plea, a bar, or as evidence, conclusive between the same parties upon the same matter directly in question in another Court. the exception to this

Due course of law

of the controversy by proof, every material fact which bears on the question of fact or liability be conclusively proved or presumed against him. This is the meaning of due course of law in a comprehensive sense,

Pardanashin lady

upon him who realise as upon the deed by a 'pardanashin woman' and it mustbe proved affirmatively and conclusively that the deed was not only executed by, but was explained to and really understood byher, Bhikary Ram

Penalty

have used', Lea v. Whitaker, (1872) LR 8 CP p. 73, per Keating, J. The words are not conclusive; the essence of penalty is a payment stipulated as in terrorem of the offending party: the essence of

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