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Regular service of eight years in the grade

Regular service of eight years in the grade, would connote rendering eight years of service in the organisation to which he has been appointed, State Bank of India

Regularly

words and phrases used in cl. (ii) of s. 9(1) of the Act seems that the word 'regular' connotes a consistent course of conduct without any break or breach and the words 'regular payment of rent' mean

Rent agreed

indicate that the word 'rent' must be construed in a wider sense to include, apart from the narrow connotation, any payment made for use of land where the quantum may have been fixed otherwise than by agreement,

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Passenger

1 Ker 850: (1993) 1 ACC 684: (1992) 2 Ker LJ 858: (1992) 2 Ker LT 727. Ordinary connotation of the word 'passenger' cannot be restricted or limited to only those persons who travel in the vehicle

Market value

Market value, The term 'market value' has ac-quired a definite connotation by judicial decisions. Any addition to the value of the land to the owner whose land is compulsorily

Officiating

Officiating, according to its ordinary connotation, the word 'officiating' is generally used when a servant having held one post permanently of substantively, is appointed

Maintains or has maintained for him a dwelling place

Maintains or has maintained for him a dwelling place, 'maintains a dwelling place' connotes the idea that the assessee owns or has taken on rent or on a mortgage with possession a

Reserve

(1954) SCR 203. (ii) As to what the word 'Reserves' as used in the Business Profits Tax Act connotes, was considered by this Court in Commissioner of Income-tax v. Century Spinning & Manufacturing Co. Ltd., 1954 SCR

Legitimate

Legitimate, access and non-access connote existence and non-existence of opportunities for marital intercourse, Chilukuri Venkateswarlu v. Chilukuri Venkatanarayana, AIR 1954 SC 176 (177):

Licence fee and fixed fee

Licence fee and fixed fee, the term 'licence fee' in the context of the U.P. Excise Law connotes the idea of it being the consideration in money receivable by the Government from a private person by

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