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Means and/or includes

Means and/or includes, Where an interpretation clause defines a word to mean a particular thing, the definition is explanatory and prima facie restrictive; and

Object held sacred

Object held sacred, the word 'object' has to be interpreted 'ejusdem generis' with a place of worship. Interpreted like that,it would mean that the section would apply only

Optimus interpretandi modus est et sic interpretare et concordare leges legibus

Optimus interpretandi modus est et sic interpretare et concordare leges legibus [Lat.], the best mode of interpretation is so to

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Tax admitted

liability in the memorandum of appeal, whatever his stand might have been before the assessing authority. Ordinarily no interpretation should be placed on a provision which would have the effect of making the provision either otios or

Personal effects

possessor. In Cyclopedic Law Dictionary, Third Edition, at page 832, the expression 'personal effects' without qualifying words is interpreted to include generally such tangible property as is worn or carried about the person. In 'Words and Phrases'

Sale of goods

State of Madras, AIR 1974 SC 2309: (1975) 3 SCC 424: (1975) 2 SCR 372. On the true interpretation of the expression 'sale of goods' there must be an agreement between the parties for the sale of

Service

expression 'service by post' in a statute passed after Jan. 1st, 1890, by s. 26 of the (English) Interpretation Act, 1889, 'Service is deemed to be effected on properly addressing, prepaying, and posting a letter containing the

Things done or omitted to be done

Things done or omitted to be done, the phrase 'things done or omitted to be done' should be interpreted very narrowly and so interpreted settlements were not deemed to be wiped off. The effect, therefore, is that

Year to year

a British calendar year, and not for a vernacular year. The words 'yearly rent' will have to be interpreted in the same manner as the words 'year to year' are interpreted, viz., the yearly rent according to

Issued and served

'sent' but that the said expression had received, before the Indian Income-tax (Amendment) Act, 1959, a clear judicial interpretation. Subba Rao, J., as he then was, dealing with the purpose which the word 'issue' was intended to

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