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Previous year

the expression 'previous years' in s. 2(6A)(c) of the Income Tax Act, 1922 was meant the financial years preceding the year in which liquidation took place. Dhandhania Kedia and Co. v Commissioner of Income Tax, AIR 1959

Armour and arms

Armour and arms are understood in Law to mean things (see preceding title) which a person wears for defence, or takes in hand, or uses in anger, to strike or

Mortgagee

v. (Mst.) Paharia, 1957 Pat 136. Mortgagee, he that takes a mortgage as security for a loan. See preceding title

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Maundy Thursday

Maundy Thursday [fr. maund, Sax., an alms-basket, or dies mandati, Lat., the day of the command], the day preceding Good Friday, on which princes give alms

Going to the Country

country.' It was the essential termination to a pleading which took issue upon a material fact in the preceding pleading. See VERIFICATION.

Incuria

adopted by this Court while interpreting Article 141 of the Constitution of India which embodies the doctrine of precedents as a matter of law, Nirmal Jeet Kaur v. State of Madhya Pradesh, (2004) 7 SCC 558 (565).

Good Friday

grace' (see GRACE DAY OF) falls on Good Friday, a bill of exchange shall be payable on the preceding business day. Good Friday is a holiday in the Courts and offices of the Supreme Court (R.S.C. 1883,

Gretna green marriage

thereof, his or her usual place of residence there, or had lived in Scotland for twenty-one days next preceding such marriage, any law, custom, or usage to the contrary notwithstanding.

Hawkers and pedlars

licence costs 2l. a year, and except by way of renewal of a licence for the year immediately preceding, is grantable by the Inland Revenue on the production of a certificate of good character from a clergyman

Heraldry

(1) The science of heralds; see last title. (2) An old and obsolete abuse of buying and selling precedence in the paper of causes for hearing, See North's Life of Lord-Keeper Guilford, 204.

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