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Opinion
counsel upon facts submitted to him. See DICTUM as to opinions expressed by judges which are not strictly relevant to the issue before them. The word 'opinion' in s. 50 of the Indian Evidence Act, 1872, means
Small-scale industrial concern
in the Official Gazette, specify in this behalf, having regard to the trends in industrial development and other relevant factors. [Banking Regulation Act, 1949 (10 of 1949), R. 5(na)]
Patwari
Patwari, is a minor officer entrusted with the duty of maintaining the accounts and other relevant re-cords pertaining to the revenue business, S. Gurmej Singh v. Pratap Singh, AIR 1960 SC 122.
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To levy
an assessment on the basis of best judgment. In other words that assessment must be based on some relevant material. It is not a power that can be exercised under the sweet-will and pleasure of the concerned
Salary or wages
that expression contained in s. 2(21) of the Payment of Bonus Act, 1965 which, insofar as it is relevant, reads: 2(21) 'salary or wage' means all remuneration (other than remuneration in respect of overtime work) capable of
Scents and perfumes
perfumes, denotes Articles of this description need not be capable of vaporization or normally of atmospheric temperature. Though relevant, yet such a test is not absolute. The above expression covers articles emanating a sweet pleasant smell without
Engaged in
Engaged in, denote the person's employment at the relevant time not whether he was acting within his authority, Regina v. Sargent, (2001) 3 WLR 992 (HL) (E):
Smuggling
to confiscation under s. 111 or s. 113 of the Customs Act. It is not disputed that the relevant provision is clause (o) of s. 111 which provides as follows: 's. 111. The following goods brought from
Sufficiency of evidence
the charged officer with the misconduct alleged against him. Evidence, however, voluminous it may be, which is neither relevant in abroad sense nor establishes any nexus between the alleged misconduct and the charged officer, is no evidence
Tithe Rent-Charge
of agricultural land. Redemption is provided for by s. 15. As to recovery of annuities (inter alia), the relevant provisions of the Tithe Act, 1891 (supra), are reproduced with necessary modifications, and powers of distress are conferred
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