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Person

State of Maharashtra, AIR 1995 Bom 206. Person, includes natural person or artificial person like corporation and a joint stock company and it does not include a State or government, Samatha v. State of Andhra Pradesh, (1995) … may be a 'respectable and responsible person' within the meaning of a covenant against assignment in a lease, Willmott v. London Road Car Co., (1910) 2 Ch 525. A corporation is not a person for the purpose

Gift

worth, shall be deemed to be a gift made by such person. As in the case of Hindu Joint Family, the coparceners do not have exclusive rights on any specific property of the family, the property allotted … for it. Such a transaction is apt to be very jealously scrutinized in a Court of Equity, and will be set aside on proof of undue influence (see that title), or of a fiduciary relationship of the

Family

'family' is not to be construed in a narrow sense or meaning only a member of a Hindu joint family, S.N. Sudalaimuthu Chettiar v. Palaniyandavan, AIR 1966 SC 469: (1966) 1 SCR 450. The concept of family … individual, the wife or husband, as the case may be, of such individual and their unmarried minor children, will not necessarily lead to concentration of wealth in the hands of a few persons or families. Such is

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Intoxicating liquor

[s. 14(4)] The confirming authority, however, i.e., in counties quarter sessions, in boroughs not having ten justices a joint county and borough committee, and in other boroughs the whole body of justices [s. 2(3)]--may 'with the consent … 15th August, 1904. Licences first granted since that date can never be the subject of renewal. Their continuance will be dealt with in the same way as the grant of a new licence. The owners of premises

Salary or wages

in the course of business shall be deemed to be a sale for the purpose of this Act', Joint Commercial Tax Officer v. Young Men's Indian Association (Regd.), AIR 1970 SC 1212 (1214): (1970) 1 SCC 462: … existence of goods, which form the subject-mater of this sale; (2) The bargain or contract which, when executed, will result in the passing of the property in the goods for a price, (3) the payment, or promise

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