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Court immediately below and Court subordinate to the High Court

jurisdiction is a Court immediately below the Division Bench which hears an appeal against his judgment under the relevant clause of the Letters Patent, A. Rangaswamy Iyengar v. Pattamal, AIR 1971 SC 658 (659). [Constitution of India,

Cross-examination

cross-examination, leading questions are allowed, which is not the case in examination in chief. The questions must be relevant to the issue (see infra), but great latitude is allowed, as a question seemingly irrelevant often turns out

Day of importation

of importation, is either the day on which the import declaration for the goods is accepted by the relevant customs authorities on the day when the goods are removed from a warehouse and are irrevocably put into

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Debtor

to proceedings arising out of such an order, means the person by whom payment is required by the relevant adjudication to be made, Attachment of Earnings Act, 1971, sub-s. 2(e), 25(1) (UK) Halsbury's Laws of England 3(2),

Compensation

made under the statute. Such provision has to govern the field. Therefore, the court has to take all relevant factors into consideration while awarding the rate of interest on the compensation, Sandvik Asia Ltd. v. C.I.T., (2006)

Declaration of deceased person

pedigree, if made before the commencement of litigation; (4) if accompanying an act the proof of which is relevant. See DEATHBED DECLARA-TIONS.

Decree

AIR 1971 SC 87: (1970) 2 SCR 588. If the word 'decree' in the first part of the relevant clause means not a part of the decree but the whole of the decree then it would be

Dependant

Dependant, means a person who at the relevant time (a) is his spouse and spouse shall not be taken to include in this regulation a person

Deponent's own knowledge

the expression is wide enough to comprehend the knowledge of the assessee derived from a perusal of the relevant documents. Dwarkanath Hindu Undivided Family v. I.T.O., AIR 1966 SC 81: (1965) 3 SCR 536. [Allahabad High Court

Desirable

become requirement must have the objective element of a need which can be decided only by taking all relevant circumstances into consideration so that the protection afforded to a tenant is not rendered illusory or whittled down,

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