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Persons - Law Dictionary Search Results

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Other person liable to pay

Other person liable to pay, the phrase 'other person liable to pay' in s. 29 should be construed as 'other person liable to pay under the Income Tax Act' and the liability cannot therefore be construed with reference to the Partnership Act or any other statute, Sahu Rajeshwar Nath v. ITO, AIR 1969 SC 667 (669): (1969) 1 SCR 999. (Income Tax Act, 1922, s. 29)...


Person charged

Person charged, means the person whose name is set out in the warrant if he was not the person who had been before the court and whom the Sheriff intended to have arrested, McGrath v. Chief Constable of RUC [HL(ND)], (2001) 2 AC 731 LR....


Person concerned in the management of the business

Person concerned in the management of the business, the expression 'person concerned in the management of the business' may take in not only a person who directly participates or engages in the management of the business but also one who indirectly controls its management through the managerial staff, from behind the scenes, R. Dalmia v. Commissioner of Income Tax, AIR 1977 SC 988: (1977) 2 SCC 467: (1977) 2 SCR 654. [Income Tax Act, 1922, s. 2(6c) (iii)]...


Person designata

Person designata, means a person pointed out or described as an individual, as opposed to a person ascertained as a member of class or as filling a particular character, Public Prosecutor (AP) v. Legisetty Ramayya, (1974) 2 Andh LT 372: (1974) 2 Andh PLJ 305 (FB)....


Person entitled to impeach alienation

Person entitled to impeach alienation, 'person entitled to impeach alienation' includes 'persons entitled to a share in property', Teg Singh v. Charan Singh, AIR 1977 SC 1699: (1977) 2 SCC 732: (1977) 3 SCR 365....


Person in loco parentis

Person in loco parentis, is a person assuming the parental character or discharging parental duty. It is a relationship which a person assume towards child, not his own and towards whom he discharges parental obligations, Karnal Distillery Co. v. Ladli Prasad, AIR 1958 Punj 190....


Physically handicapped person

Physically handicapped person, a person suffering from malignancy is a physically handicapped person within the meaning of s. 23J (iv), AIR 1988 MP 232(235). [Madhya Pradesh Accommodation Control Act, 1961, s. 23J(iv)]...


Person interest in wakf

Person interest in wakf, means any person who is entitled to receive any pecuniary or other benefits from the wakf and includes:(i) any person who has a right to worship or to perform any religious rite in a mosque, idgah, imambara, dargah, khangah, maqbara, graveyard or any other religious institution connected with the wakf or to participate in any religious or charitable institution under the wakf;(ii) the wakf and any descendant of the wakf and the mutawalli. [Wakf Act, 1995, s. 3(k)]...


Person with low vision

Person with low vision, means a person with impairment of visual functioning even after treatment or standard refractive correction but who uses or is potentially capable of using vision for the planning or execution of a task with appropriate assistive device. [Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), s. 2 (u)]...


Personal Acts of Parliament

Personal Acts of Parliament, statutes confined to particular persons, e.g.,authorizing a person to change his name, etc....



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