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Attestation Clause

Attestation Clause, the sentence subscribed to a written instrument signed by the witnesses to its execution, stating that they have witnessed it. Such a clause (in very precise terms)is always appended to a will formally prepared,...

Autrefois acquit

Autrefois acquit (formerly acquitted), a plea in criminal cases; when a person is indicted for an offence and acquitted, he cannot be afterwards indicted for the same offence, provided the first indictment were such that he...

Backward classes

Backward classes, It is necessary to satisfy two conditions to attract clause (4) of Article 16, namely, (i) a class of citizens is backward, i.e., socially and educationally, in the sense explained in Balaji's case ([1963]...

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Banking company

Banking company, shall have same meaning assigned to it in clause (c) of s. 5 of the Banking Regulation Act, 1949 (10 of 1949) [Income Tax Act, 1961 (43 of 1961), s. 47 (vi-aa) Exp. (i).]...

Administrator

Administrator, means the Administrator as referred to in clause (a) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002). [Income Tax Act, 1961, s. 80C(8)(i)]. Administrator...

Bargain for votes

Bargain for votes, a bargain for the purposes of this s. does not mean that the candidate or his agent makes an offer and the voter accepts it in the sense that he promises to vote....

Advice on evidence

Advice on evidence, The advice of counsel is usually taken as to the evidence with which it is necessary to be prepared at the trial of an action. It is customary to lay all the papers...

Abandonment

Abandonment [fr. Abandonner, Fr.], the relinquish-ment of an interest or claim. Means the relinquishing of a right or interest with the intention of never again claiming it. In the context of contracts of the sale of...

Administration expense

Administration expense, means necessary expenditure made by an administrator in managing and distributing an estate. These expenses are deductible even if not actually incurred by the time return is filed, Black Law Dictionary, 7th Edn., p....

Smother

To destroy the life of by suffocation to deprive of the air necessary for life to cover up closely so as to prevent breathing to suffocate as to smother a child

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