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Movable property

Movable property, includes growing crops. [Code of Civil Procedure, 1908 (5 of 1908), s. 2 (13)] It includes standing timber, growing

Paper

Paper, includes vellum parchment or any other material or which an instrument may be written, Rajasthan Stamp Act, 1999, s.

Public

Public, includes a section of the public. The word 'public', includes in its ordinary acceptation, any section of the public,

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Assessment

Assessment, includes provisional assessment, reassessment and any order of assessment in which the duty assessed is nil. [Customs Act, 1962

Mineral oils

Mineral oils, include natural gas and petroleum. [The Oilfields (Regulation and Development) Act, 1948, s. 3(c)]

Santhathi

Santhathi, include natural as well as adopted children. It also includes males as well as females, in descent, e.g. Anu

Public Building

Public Building, include building used or cons-tructed or adopted to be used as place of public worship, or as hospital, college,

Capital goods

Capital goods, include all types of properties including consumable raw material, components etc. Capital goods become capital goods when used in

Employees

Employees, Include workmen and non-workmen, All India Bank Officer's Confederation v. Union of India, (1989) 4 SCC 90 (96): AIR

Examination

Examination, shall include the examination of blood, blood stains, semen swabs in case of sexual offences, sputum and sweat, hair samples

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