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Inland revenue

distinguished from the portion derived by customs duties (see CUSTOMS) from imported commodities-such as foreign wine and spirits, tea, etc. It is supervised by (English) Inland Revenue Commissioners (the number of whom, now four, is not limited

Jus spatiandi

at pleasure over the land of another person; no such right is known to English law, see International Tea Stores Co. v. Hobbs, (1903) 2 Ch 172; A.-G. v. Antrobus, (1905) 2 Ch 198.

Lottery

of the surplus as he might deem in honour bound to apply it.; for lottery by sale of tea in packets with prizes, see Taylor v. Smetten, (1883) 11 QBD 207; and see also Willis v. Young,

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Natural vegetation

Natural vegetation, natural vegetation means self-sown or planted; land not cultivated. Uncultivated or undomesticated plants or animals, Bhavani Tea and Produce Co. Ltd. v. State of Kerala, (1991) 2 SCC 463 (481)

Nature

life as distinct from man and his creations; a wild primitive state untouched by man or civilization, Bhavani Tea and Produce Co. Ltd. v. State of Kerala, (1991) 2 SCC 463 (481). [S. 18(1), prov. C.P.C.] 2.

Pith and substance

is invoked for the purpose of determining the true nature and character of the legislation in question, Atiabari Tea Co. Ltd. v. State of Assam, AIR 1961 SC 232 (256): (1961) 1 SCR 809.

Plaintiff

in order that the bar may be effective, include his assigns and legal representa-tives, Suraj Rattan v. Azamabad Tea Co. Ltd., AIR 1965 SC 295 (301). [Civil PC (1908), O. 9, R. 9]

Unable

and means. In relation to money, it means in-sufficiency of funds, United Bank of India, Calcutta v. Abhijit Tea Co. Pvt. Ltd., (2000) 7 SCC 348.

Quasi-contract

though in fact no contract was made. 'Unjust enrichment' or 'restitution' are suggested as alternative expressions, Kamalpur (Assam) Tea Estate Private Ltd., Jorhat v. Supdt of Taxes, Jorhat, (1988) 1 Gau LR 290.

Rate

1 SCR 388. The expression 'rate' is generally used in the same sense as the expression 'cess', Sarojini Tea Company (P) Ltd. v. Collector, AIR 1992 SC 1264 (1271). Rate, includes 'any fare, charge or other payment

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