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Building

(1892) 1 QB 270, as an inclosure of brick or stone covered by a roof, and said by Park, J., in R. v. Gregory, (1833) 5 B. & Ad. At p. 561, not to include a wall;

Joint-tenancy

Joint-tenancy. This tenancy is created where the same interest in real or personal property is, by the act of the party, passed by the same matter of conveyance or claim in … give a title to the whole estate without the concurrence of other parties. that legal estate has been vested in trustees for sale as joint-tenants in the following cases, in joint-tenancy, estates in common or undivided shares,

Manufacture

must be transformation, a new and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601:

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Office

of the Exchequer and all other that shall be called to ordain, name, or make justices of the peace, sheriffs, . . . or any other officer or minister of the King shall be firmly sworn that … the best and most lawful men, and sufficient to their estimation and knowledge. Officia magistratus non debent esse venalia, (The offices of a magistrate ought not to be saleable.) Lord Coke (Co. Litt. 234 a) speaks of

Bill of Lading

ships, in their capacity of carriers, acknowledging the receipt of merchants' goods, of which there are usually three parts-one kept by the consignor, one sent to the consignee, and one preserved by the master. It is the … generally effected. By the Bills of Lading Act, 1855, the rights of suit under a bill of lading vest in the consignee or endorsee (as if the contract contained in the bill of lading had been made

Double taxation

government or authority, (3) during the same taxing period, and (4) for the same purpose, Sri Krishna Das v. Town Area Committee, (1990) 3 SCC 645: AIR 1991 SC 2096. (Income-tax Act, 1961, s. 4) See also … often used in different senses, namely, in its strict legal sense of direct double taxation and in its popular sense of indirect double taxation. Double taxation in the strict legal sense means taxing the same property or

Prerogative of mercy

Prerogative of mercy. In early times the operation of the Royal Prerogative of Mercy was far wider than at … respon-sibility, e.g., persons who had committed homicide by misadventure or in self-defence (Pollock and Maitland's Hist. Engl. Law, vol. ii., pp. 476 et seq.), but was even extended to jurors who had been attained for an oath

Includes

but also those thing which the interpretation clause declares that they shall include, Scientific Engg. House (P) Ltd. v. C.I.T., (1986) 1 SCC 11: 1986 SCC (Tax) 143. The word 'includes' has different meanings in different contexts. … Includes, as (i) to have as contents or part of contents; be made up of or contain; (ii) to add as part of something else; put in

Market

Market [anciently written mercat, fr. mercatus, Lat.], a public time and place of buying and selling; also purchase and sale. It differs from the forum, or market … only, the other sides being occupied by temples, theatres, etc. A market can only be set up by virtue of a royal grant, or by long and immemorial usage, which presupposes a grant. See FAIRS; and (English)

Martial law

Martial law, in India, Parliament by law can impose law in any part of the country in case of grave insurrection and provide … of persons in the maintenance or restoration of order in any area where martial law was in force, validate any sentence passed, punishment inflicted, forfeiture ordered or any other act done under martial law, Commentary on the

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