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Reserve

separate reserve. The amount trans-ferred to that reserve cannot be utilised for business purposes. The reserve contemplated by proviso (b) to s. 10(2)(vi-b) of the Act is an independent reserve. The amount to be transferred to that

Sufficient cause

Sood, AIR 1992 SC 1540 (1541): (1992) 1 SCC 70. [H.P. Urban Rent Control Act, 1987, s. 14(3), Proviso 2] The expression 'sufficient cause' cannot be cons-trued too liberally, merely because the party is the Government. It

Such tax

Such tax, the expression 'such tax' in the proviso to s. 172 relates to any tax under s. 172 and saves all species or classes of taxes

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Subject to

provided that; answerable for, Black's Law Dictionary, 5th Edn., p. 1278. Means this expression introduces a condition or proviso, Watson v. McAllum, (1902) 87 LT 547. Subject to, on a proper interpretation of s. 5, the expression

Special reasons

v. State of Punjab, AIR 1980 SC 1141 (1143). [Prevention of Corruption Act (2 of 1947), s. 5(2) Proviso]

Shifting use

in derogation of a preceding estate: as land conveyed to the use of A. and his heirs, with proviso that when B. pays a certain sum of money, the estate shall go to the use of C.

Sentenced to imprisonment

imprisonment, the words 'sentenced to imprisonment' occurring after the words 'convicted by a competent court' in the second proviso do not mean 'condemned to prison on conviction', State of Maharashtra v. Chandrabhan, AIR 1983 SC 803 (808):

Secondary use

otherwise called a shifting use, as a conveyance to the use of A. and his heirs, with a proviso that when B. returns from India, then to the use of C. and his heirs, Steph. Com. Vol.

Salary

and domestic servants, Raghunandan Sahai v. Jaigobind Sahay, AIR 1942 Pat 194. The word 'salary' as used in proviso (1) to s. 60, Civil Procedure Code must be construed as meaning the total monthly emoluments to which

Mistake

an excuse, as when a man, intending to do a lawful act, does that which is unlawful [cf. Proviso, s. 28(1), (English) Road Traffic Act, 1930 (20 & 21 Geo. 5, c. 43)], and acting upon an

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