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Double taxation

government or authority, (3) during the same taxing period, and (4) for the same purpose, Sri Krishna Das v. Town Area Committee, (1990) 3 SCC 645: AIR 1991 SC 2096. (Income-tax Act, 1961, s. 4) See also

Same transaction

seems to be an essential ingredient for those acts to constitute the same transaction, State of Andhra Pradesh v. Cheemalapati Ganeswara Rao, AIR 1963 SC 1850: (1963) 2 Cr LJ 671. Means in order that a series

Shall

conspectus of circumstances bearing on the importance of the condition have all to be considered before condemning a violation as fatal, State of Punjab v. Shamlal Murari, (1976) 1 SCC 719. Shall, does not always mean that

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Goods

need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3d Cir 1991. Associated Cement Companies Ltd. v. Commissioner of Customs, AIR

Res judicata

and the issue cannot be raised again. The judgment may have been given by a foreign Court, Tarleton v. Tarleton, 4 M&S 21. A matter which is res judicata cannot be further gone into; but if the

Family

relations then the settlement of such a dispute can be considered as a family arrangement, S. Shanmugam Pillai v. K. Shanmugam Pillai, AIR 1972 SC 2069 (2076): (1973) 2 SCC 312: (1973) 1 SCR 570. Family connotes

Public servant

committee of a muni-cipality is a 'public servant' within the meaning of the s. 2; Maharudrappa Danappa Kesarappanavar v. State of Mysore, AIR 1961 SC 785: (1962) 1 SCR 129. (ii) The Minister is a 'public servant'.

Limitation of actions and prosecutions

Limitation of actions and prosecutions. By various statutes, of which the first was 21 Jac. 1, c. 16, the (English) Limitation Act, 1623, and the

Precedent

a question before a court has been decided is alone binding as a precedent, Uttaranchal Road Transport Corporation v. Mansaram Nainwal, (2000) 6 SCC 366. A precedent acquirers added authority from lapse of time, the longer a

Suit

or an application. [Limitation Act, 1963, s. 2 (l)] The word 'suit' will include appellate proceedings, Nachiappa Chettiar v. Subramaniam Chettiar, AIR 1960 SC 307: (1960) 2 SCR 209. The word 'suit' includes an appeal from the

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