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Indirect tax enactment

Tariff Act, 1975 (51 of 1975) or the Central Excise Tariff Act, 1985 (5 of 1986) or the relevant Act and includes the rules or regulations made under such enactment. [Finance Act, 1998, s. 87(j)]

Judicial proceeding

before the result is arrived at. The assessee would have a right to inspect the record and all relevant documents before he is called upon to lead evidence in rebuttal, Suraj Mall Mohta and Co. v. A.V.

Industrial or other establishment

Government may, having regard to the nature thereof, the need for protection of persons em-ployed therein and other relevant circumstances, specify, by notification in the Official Gazette. [Pay-ment of Wages Act, 1936 (4 of 1936), s. 2

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Inspection

(to determine their fitness for purchase) or items produced in response to a discovery request (to determine their relevance to a law suit), Black's Law Dictionary, 7th Edn., p. 799.

Intent to annoy

the entry was the causing of such annoyance, intimidation or insult, the Court has to consider all the relevant circumstances including the presence of know-ledge that its natural consequences would be such annoyance, intimidation or insult and

Interpretation of Statute

any part of the statute meaningless or ineffective. Thus, an attempt must always be made to reconcile the relevant provisions so as to advance the remedy intended by the Statute, Board of Muslim Wakfs v. Radha Kishan,

Intoxicating liquor

58(2) and alters the hours during which intoxicating liquor may be sold, making the necessary modifications to the relevant sections (see Part II. of Sched. I.). For further alterations in the law, see the Act itself and

Item

means materials, equipment, and technology, of any description, notified under this Act or any other Act related to relevant activity [Weapons of Mass Destructions and their Delivery System (Prohibition of Unlawful Activities) Act, 2005, s. 4(f)].

Job work

Job work, the Concise Oxford Dictionary assigns several meanings to the expression 'job' but the relevant meaning having regard to the present context is 'a piece of work especially one done for hire or

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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