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May and shall

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. (iii) As observed in … (1977) 2 SCC 578: (1977) 2 SCR 825. (iii) As observed in Craies On Statute Law, 7th edn., page 229, the expression 'may' and 'shall' have often been subject of constant and conflicting interpretation. 'May' is a

Terminus, terminal and terminal tax

which it starts; starting point. An end; extremity; the point at which something comes to an end, Express Mills v. Municipal Committee, Vardha, AIR 1958 SC 341 (347). [C.P. and Berar Municipalities Act (12 of 1922), s. 66(1)(o)] … end, finishing point, the point at which something comes to an end. In Corpus Juris Secundum, Vol. 62, page 729 the word 'terminal' in connection with transportation means the fixed beginning or ending point of a given

Royalty

and payable proportionately to the use made of the right by the grantee as held in Titaghur Paper Mills Co. Ltd., State of Orissa v. Titaghur Paper Mills Co. Ltd., 1985 Supp SCC 280: (1985) SCC Tax … the price of goods sold. 'Royalty' is defined in Jowitt's Dictionary of English Law, Fifth Edition, Volume, 2 page 1595, as follows: Royalty, a payment reserved by the grantor of a patent, lease of a mine or

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Wilful

wilful suggests bad conduct or action though it does not necessarily connote blame, Wheeler v. New Merton Board Mills, (1933) 2 KB 669. Not infrequently the word has been used to mean that the act had been … 1701: (1964) 7 SCR 606. (Post Office Act, 1898, s. 53) In Black's Law Dictionary (Seventh Edn.) at page 1559 the word 'wilful' has been defined thus: 'Wilfulness' implies an act done intentionally and designedly; a conscious

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