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Service

if aggrieved, seek redress in a higher forum in the manner prescribed by law, Commissioner of Sales Tax v. MangalSen Shyam Lal, AIR 1975 SC 1106 (1110): (1975) 4 SCC 35: (1975) Supp SCR 58. [U.P. Sales

Shall

State Government, the State Industrial Court or a District Industrial Court may also refuse to take action, Labour Commissioner v. Burhanpur Tapti Mills Ltd., AIR 1964 SC 1687: (1964) 7 SCR 484. (v) The use of the … conspectus of circumstances bearing on the importance of the condition have all to be considered before condemning a violation as fatal, State of Punjab v. Shamlal Murari, (1976) 1 SCC 719. Shall, does not always mean that

Debenture

owe] may be defined generally as a charge in writing [not necessarily sealed, see British India, etc., Co. v. Commissioners of Inland Revenue, (1881) 7 QBD 165] of certain pro-perty with the repayment at a time fixed … may be defined generally as a charge in writing [not necessarily sealed, see British India, etc., Co. v. Commissioners of Inland Revenue, (1881) 7 QBD 165] of certain pro-perty with the repayment at a time fixed of

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For the purpose of the business

of statutory dues and taxes imposed as a pre-condition to commence or for carrying on of a business, Commissioner of Income Tax v. Malayalam Plantations Ltd., AIR 1964 SC 1722: (1964) 7 SCR 693. … and property. It may legitimately comprehend many other acts incidental to the carrying on of the business, CIT v. Birla Cotton SPG & WVG Mills Ltd., (1971) 3 SCC 344: AIR 1972 SC 19 (21). [Income-tax Act,

Repair

lessee liable to execute all repairs except major repairs, tenant undertook substantial repairs, Sir Shadi Lal and Sons v. Commissioner of Income Tax, AIR 1988 SC 424: (1988) Supp SCC 42: (1988) 2 SCR 87. The ideal of

Compensation

receive equal value for his loss or be made whole in respect of his injury, Sandvik Asia Ltd. v. Commissioner of Income Tax, AIR 2006 SC 1223.

Preferred

interpreted, pre-ferring an appeal mean more than formally filing it but effectively pursuing it, Commissioner of Income Tax v. B.N. Bhattacharjee, AIR 1979 SC 1725 (1734): (1979) 4 SCC 121: (1979) 3 SCR 1133. Preferred, is a

Dog

hounds are exempted, Burton v. Atkinson, (1908) 98 LT 748; Rasdall v. Coleman, (1909) 100 LT 934. The Commissioner of Police in the Metropolis may require dogs while in the streets and not led to be muzzled. … Scotland for the purpose of draught. Licenses.--Dog licenses are regulated by the (English) Dog Licenses Act, 1867 (30 Vict. c. 5), as amended by 32 & 33 Vict. c. 14, s. 38, 41 Vict. C. 15, ss.

Hindu

country with certain religious beliefs held or forms of religious worship practiced by people of this country originally. Commissioner, Hindu Religious and Charitable Endowments v. Sri Ratnavarma Heggade, AIR 1977 SC 1848: (1977) 1 SCC 525: (1977) … historical and etymological genesis of the word 'Hindu' has given rise to a controversy amongst ideologists; but the view generally accepted by scholars appears to be that the word 'Hindu' is derived from the river Sindhu otherwise

May and shall

obligation, the word 'may' which denotes discretion should be construed to mean a command, Shri Rangaswami, the Textile Commissioner v. Sagar Textiole Mills (P) Ltd., AIR 1977 SC 1516: (1977) 2 SCC 578: (1977) 2 SCR 825. … under that s. a discretion whether he should pass an order for demolition or not, Corporation of Calcutta v. Mulchand Agarwala, AIR 1956 SC 110: (1955) 2 SCR 995. (ii) The word may' is capable of meaning

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