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Profession

AIR 1967 SC 684: 1961 (3) SCR 609. Profession, is normally associated with the exercise of intellectual or Technical equipment resulting from learning of science. Agriculture which involves physical labour and toil may not be a profession, … in the production or sale of commodities or arrangement for their production or sale or distribution and their services cannot be described as material services, Safdarjung Hospital v. Kuldip Singh Sethi, AIR 1970 SC 1407 (1413): (1970)

Tribunal

and decides matters brought before it judicially or quasi-judicially, but it does not constitute a court in the technical sense. Tribunal, according to the dictionary meaning, is a seat of justice; and in the discharge of its … been made in these terms: Disputes between employers and employees are refereed to such tribunals as the Civil Service Arbitration Tribunal, National Arbitration Tribunal and the Industrial Disputes Tribunal. We have hardly any doubt that 'tribunal' simpliciter

Rate

Ltd., AIR 1969 SC 630: (1969) 1 SCC 320. Rate, must be understood whatever it might in its technical sense mean, to have been used in the statute to describe a tax the basis of which can … 'rate' is also used to mean a charge by a water, gas, railway, or other public undertaking for services rendered e.g., (English) Railways Act, 1921, s. 20; Metropolitan Water Board Charges Act, 1921 (11 & 12 Geo.

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