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Lawful guardian

Lawful guardian, the words 'lawful guardian' in section 361 of the Penal Code are wider than the expression 'legal guardian'. That word would mean that wherever

Infamous crime

bestiality, or assault with intent or attempt to commit, or induce-ment to commit or permit, such crime. This section is repealed by the Larceny Act, 1916, which substantially re-enacts this section without the use of the words

Pass such orders as the Tribunal thinks fit

as the Tribunal thinks fit, includes all the powers which are conferred upon the Appellate Assistant Commissioner by section 31 of the Income Tax Act, 1922, Consequently the Tribunal has the authority under this section to direct

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Hindu religious institutions

and propagate religion, however the Hindu religious institutions of a public character are open to all classes and sections of Hindus; Hindus include Sikhs, Jains and Budhists, Constitution of India, Art. 25(1) and (2)(b). The Hindu institutions

Having regard to

India, AIR 1991 SC 724 (730): (1990) 4 SCC 356. The words 'having regard to' used in the section do not restrict the consideration only to two matters indicated in the section as it is impossible to

Gross total income

1962, was totally exempt from s. 45. Con-sequently, it did not amount to 'income' within the scope of section 2(24)(vi) as there was no capital gain within the meaning of s. 45. It was also not to

Giving away vessel

to be true, is said to give false evidence. Explanation 1.--A statement is within the meaning of this section whether it is made verbally or otherwise. Explanation 2.--A false statement as to the belief of the person

Formal equality

means that law treates everyone equal and does not favour anyone either because he belongs to the advantaged section of the society or to the disadvantaged section of the society, M. Nagraj v. Union of India, AIR

Offence of adultery

defined in s. 497, IPC, can only be committed by a man, not by a woman. Indeed, the section provides expressly that the wife shall not be punishable even as an abettor. No grievance can then be

Programme officer

Programme officer, means an officer appointed under sub-section (1) of section 15 for implementing the scheme. [The National Rural Employment Guarantee Act, 2005, s. 2(m)]

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