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Exception

need not be proved by the informant or complainant: Summary Jurisdiction Act, 1879, s. 39 (2), extending the proviso of the Summary Jurisdiction Act, 1848, s. 14. In the Scots Law, as in the Roman, exception is

In the opinion of Income Tax Officer

In the opinion of Income Tax Officer, The expression 'in the opinion of the Income-tax Officer' in the proviso to s. 13 of the Indian Income-tax Act, 1922, does not confer a mere discretionary power, in the

Hereinafter referred to

Krishi Utpadan Mandi Samiti v. Marband Singh, (1999) 2 SCC 497 (499). [Land Acquisition Act, 1894, s. 6(1) Proviso]

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Heard

already been instituted or filed at Lucknow may in the discretion of the Chief Justice under the second proviso to paragraph 14 of the U.P. High Court (Amalgamation) Order, 1948 be directed to be heard at Allahabad,

Goods exported in bond

Goods exported in bond, occurring in the exclusionary part of the proviso includes also goods exported under excise bond and not only the goods exported under customs bond in the

Gods exported in bond

Gourav Distributors (P) Ltd. v. Commissioner of Customs, (2004) 7 SCC 187. [Customs Act, 1962, s. 20, first proviso (as it stood from 13-5-1994 to 26-5-1994)]

General body

of member co-operative societies or delegates of Multi-State Co-operative Societies and includes a body constituted under the first proviso to sub-s. (1) of s. 38. [Multi-State Co-operative Societies Act, 2002 (39 of 2002), s. 3 (l)]

Full value of the consideration for which the sale is made

market value unlike in the case of an exchange. Therefore in cases of sales to which the first proviso to sub-s. (2) of s. 12B is not attracted, all that one has to see is what is

Fronting

over against the house or the street. In our opinion the word 'fronting' has been used in the proviso not in any legal or technical sense but as used in ordinary parlance. It is not a term

First hearing of application

First hearing of application, The word first hearing of the application as used in proviso (i) to sub-s. (2) of s. 13 of the East Punjab Urban Rent Restriction Act, 1949 does not

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