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Legal representative

deceased person who intermeddles with the estate of the deceased. Such a personis equally a legal representative, Sudama Devi v. Jogendra Choudhary, AIR 1987 Pat 239. It shall have the meaning assigned to it in cl. (ii) of

House

the land on which it stands, unless by express stipulation. It is excluded, Jai Narain Parasrampuria v. Pushpa Devi Saraf, (2006) 7 SCC 756; T. Lakshmipathi v. P. Nithyananda Reddy, (2003) 5 SCC 150, see Aiyar P.

Such court

also one against the holder of a decree of that Court, Shaukat Hussai alias Ali Akram v. Bhuneshwari Devi, AIR 1973 SC 528 (532): (1972) 2 SCC 731: (1973) 1 SCR 1022. (C.P.C., 1908, O. 21 R.

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Migration

AIR 1951 All 16. Migration, means coming to India with the intention of residing here permanently, Shrimati Sanno Devi v. Mangal Sain, AIR 1961 SC 810. Migration is changing one's abode, quitting one's place of abode and settling

Terraced house

terraced house and other structures and land within the boundaries are part of the said property, P. Vdayani Devi v. V.V. Rajeswara Prasad Rao, 1995 (3) SCC 252: AI R 1995 SC 1357.

Petition

(1976) 2 SCC 174: (1976) 3 SCR 532. Petition and application mean the same thing, Nanjappa v. Vimala Devi, AIR 1957 Mys 44. Means a formal written application to a superior for the exercise of his authority,A

Assessment

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 SC 162 (167): (1967) 3 SCR 833. [Income-tax Act, 1961 s. 297 (2)(a)]

Individual

confined only to human beings who in the context would be comprised within that category, CIT v. Sodra Devi, AIR 1957 SC 832 (835): 1958 SCR I. [Income-tax Act, 1922, s. 16(3)]

Pass

in s. 5(1) of the Estate Duty Act, 1953 means 'charges hands', Controller of Estate Duty v. Usha Devi Patankar, AIR 1969 MP 229 (232). [Estates Duty Act, 1953, s. 5 (11)] Means an authority given by

Public street

such work was done without the implied or express consent of the proprietor, Municipal Committee, Karnal v. Nirmala Devi, AIR 1996 SC 892. [See Haryana Municipalities Act (24 of 1973), s. 181(2), 227] The word 'public street'

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