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Assessing Officer

the Deputy Commissioner of Income-tax or the Assistant Commissioner or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-s. (1) or sub-s. (2) of s. 120 or

Bad faith

conduct of office holder, although there might be cases in which the concept of bad faith might be relevant to an assessment of the standard of the defendant's conduct, Attorney-General's Ref. No. 3 of 2003, (2005) LR

Civil

suit, Black's Law Dictionary, 7th Edn. Civil, the Court of Appeal pointed out that the description of the relevant provisions as being 'Civil' did not preclude it from finding that a provision was, in effect, criminal in

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Basic wages

payable to each of the employees' under s. 6 of the Act means the 'basic wages' at the relevant time. When the existing pay scales are revised with effect from back date then the revised wages posterior

Best evidence rule

of a letter i.e. its production in court. The rule no longer applies as the court admits all relevant evidence, Kajaal v. Nable, (1982) 75 Cr App 149.

Borough Council

The (English) Local Government Act, 1933 (23 & 24 Geo. 5, c. 51), has consolidated and amended the relevant sections of the 1882 Act, see ss. 17, et seq., of the 1933 Act; but it does not

Chinese walls

and dependent on the acceptance of evidence sworn for the purpose by members of staff engaged on the relevant work, Bolkiah v. KPMG [H.L.(E)], (1992) 2 WLR 215.

Circumstances of the transaction

limitations. It is not as broad as the analogous use in 'circumstantial evidence' which includes evidence of all relevant facts. It is on the other hand narrower than 'res gestae', Sharad Birdichand Sarda v. State of Maharashtra

Citizen

(57 of 1955), s. 2 (1) (b)] Citizen, the citizenship of a person can be terminated under the relevant law, [Citizenship Act, 1955, s. 9] Is a person who is either born within the State or born

Women's modesty

culpable intention of the accused is the crux of the matter. The reaction of the woman is very relevant, but its absence is not always decisive, as for example, when the accused with a corrupt mind stealthily

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