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Taxable territories

used in the charging s. 4 in connection with the conditions which are to determine liability to tax, sub-clause (iii) of clause (b) of the definition must, when read with s. 4 of the Indian Act, have

Political sufferer

person to be a political sufferer must have suffered in any one of the five ways stated in sub-clauses (i) to (v) of clause (b), M. Satyanarayana v. State, AIR 1986 SC 1162 (1164). [Karnataka Medical Colleges

Person resident in India

citizen of India, who having ceased by virtue of paragraph (a) or paragraph (b) or paragraph (c) of sub-clause (i) to be resident in India, returns to or stays in India, in either case - (a) for

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Commercial establishment

is carried on, or (b) any work in connection with or incidental or ancillary thereto is carried on. Sub-clause (b) is only ancillary to (a). [Delhi Shops and Establishments Act, 1954, s. 2(5)], Chief Commissioner v. Federation

Shall

1149 (1153): (1979) 2 SCC 196: (1979) 1 SCR 1070. (ix) The word 'shall' in clause (c) of sub-s. (1) of s. 244 of the Andhra Pradesh (Telengana Area) District Municipalities Act, 1956 in its context and

Design

by the eye; but does not include any mode or principle of construction or anything which is in substance a mere mechanical device, and does not include any trade mark as defined in clause (v) of sub-s.

Building

to energy conservation building codes have been notified under clause (a) of s. 15 or clause (1) of sub-s. (2) of s. 56, which is having a connected load of 500 KW or contract demand of 600

Approved charitable institution

the Central Government under clause (23C) of section 10 or an institution referred to in clause (a) of sub-section (2) of section 80G. [Income Tax Act, 1961 (43 of 1961), s. 80E(3)(a)].

Capital asset

apparently covers all kinds of property except the property expressly excluded by clause (i) to (iv) of the sub-s. which, it will be seen, does not include goodwill. But the definitions in S. 2 are subject to

If the High Court is of opinion

100(1) of the Representation of Pepoles Act qualifies not only clause (a), but also clause (d) of the sub-section, Vidya Charan Shukla v. Purshottam Lal Kaushik, AIR 1981 SC 547: (1981) 2 SCC 84: (1981) 2 SCR

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