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Finding

a hearing, C.I.T. v. Vadle Pulliah, AIR 1973 SC 2434 (2436). [Income Tax Act, 1922 s. 34(3), Second Proviso] I.T.O. v. Murlidhar Bhagwandas, AIR 1965 SC 342: (1964) 6 SCR 411. The expression 'finding' means a finding

Make allowance

Make allowance, the words 'make allowance' occurring in the proviso to clause 3(1) of the Order mean that deduction in or abatement of the price to be paid

Borne by the owner

by the owner, the amount of tax which the owner is liable to discharge as stated in the proviso to s. 23(1) of the Act, i.e., the liability to pay tax imposed by the local authority which

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Made

v. State Transport Appellate Tribunal, AIR 1986 All 23 (25). [Motor Vehicles Act (4 of 1939), s. 58(2) Proviso]

Declaration

(1) SCC 87: AIR 1992 SC 1183 (1187). [Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961, s. 45(2) Proviso and 21& 33] A declaration which is inadmissible merely upon the ground of some informality, is a declaration

Days of grace

by the bill, and the bill is due and payable on the last day of grace,' with a proviso that where the last day of grace falls on Sunday, Christmas Day, or Good Friday, or a public

Consisting of

Consisting of, that apart the words 'consisting of' in s. 98(2) proviso shall mean and have relevance only to the sanctioned strength, Sikkim Subba Associates v. State of Sikkim, (2001)

Compound settlement

way of settlement either comprehensively or derivatively, that is, in particular without affecting the comprehensive settlement. By the proviso to s. 1 of the Settled Land Act, 1925, land which is the subject of a compound settlement

Coated paper

Coated paper, 'coated paper' in the second proviso refers only to coated paper used for industrial purposes and not to coated varieties of printing and writing

Casual and non-recurring

v. C.I.T., (1993) 2 SCC 629: AIR 1993 SC 2254 (2257). [Income-tax Act, (43 of 1961), s. 10(3) Proviso]

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