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Carry on trade

by a person at a given place must be determined on a consideration of all the circumstances. No test or set of tests which is or are decisive for all cases can be evolved for determining whether … consideration of all the circumstances. No test or set of tests which is or are decisive for all cases can be evolved for determining whether a person carries on trade, at a particular place. Ancillary activities would

egularly kept books of account

book of account has been regularly kept the nature of occupation is an eminent factor for weighment. The test of regularity of keeping accounts by a shopkeeper who has daily transactions cannot be the same as that … enable the book to pass the test of 'regularly kept'. The rule fixes no precise time and each case must depend upon its own circumstances, CBI v. V.C. Shukla, AIR 1998 SC 1406: (1998) 3 SCC 410.

Final order

expression 'final order' has been used in contradistinction to what is known as 'interlocutory order' and the essential test to distinguish the one from the other has been discussed and formulated in several cases decided by the … and the essential test to distinguish the one from the other has been discussed and formulated in several cases decided by the Judicial Committee. The test for determining the finality of an order is, whether the judgment

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Regularly kept books of account

book of account has been regularly kept the nature of occupation is an eminent factor for weighment. The test of regularity of keeping accounts by a shopkeeper who has daily transactions cannot be the same as that … enable the book to pass the test of 'regularly kept'. The rule fixes no precise time and each case must depend upon its own circumstances, CBI v. V.C. Shukla, AIR 1998 SC 1406: (1998) 3 SCC 410.

Reasonable opportunity

Reasonable opportunity, the broad test of 'reason-able opportunity' is, whether in the given case, the show cause notice issued to the delinquent servant

class action

a series of individual suits called also class action suit class suit see also certification compare consolidate, joinder test case at case NOTE: Rule 23 of the Federal Rules of Civil Procedure sets out the prerequisites for having

Substantial question of law

Substantial question of law, the proper test for determining whether a question of law raised in the case is substantial would, in our opinion, be

Examination

and finger nail clippings by the use of modern and scientific techniques including DNA profiling and such other tests which the registered medical practitioner thinks necessary in a particular case. [Criminal Procedure Code, 1973, s. 53 Expl.]

Ruling

as a whole, Black's Law Dictionary, 7th Edn., p. 1334. Ruling, signify the outcome of applying a legal test when that outcome is one of relatively narrow Impact. The immediate effect is to decide an issue in … Ruling, means the outcome of a court's decision either on some point of law or on the case as a whole, Black's Law Dictionary, 7th Edn., p. 1334. Ruling, signify the outcome of applying a legal

Having regard to

matters mentioned isolated from other relevant factors. It is neither possible nor advisable to lay down any decisive tests for the guidance of the Income-tax Officer. The satisfaction depends upon the facts of each case, Delhi Farming

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