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Transfer

Transfer, a permanent alienation is a transfer and a permanent alienation includes the several kinds of transfers, namely, sale, exchange or gift, Syed Jalal v. Targopal Ram Reddy, AIR 1970 AP 19.Transfer, cannot have the widest comprehension, and does not indicate or include compulsory transfer or forced transfer, like court auction sale, Kharva Gigabhai Mavji v. Soni Jagjivvan Kanji, 1979 (20) Guj LR 256.Transfer, connotes, normally, between two living persons during life; will take effect after demise of the testator and transfer in that perspective becomes incongruous, State of West Bengal v. Kailash Chandra Kapur, (1997) 2 SCC 387.Transfer, Decrees which would have the effect of extinguishing the tittle of the holder and nesting the same in some one else though not falling within the ordinary meaning of the phrase 'transfer of property' would be 'transfers' within the meaning of the term as used in ss. 4 and 5, Jagdish v. State of Madhya Pradesh, AIR 1993 MP 132. [See M.P. Ceiling...


Income

Income, s. 4 of the Income-tax Act, defines the 'total income' to include all income, profits and gains from whatever source deprived. The definition of 'income' in Shaw Wallace & Co. case, 1932 (59) IA 206, as a periodical monetary return coming in with some sort of regularity, or expected regularity, from definite sources must be read with reference to the peculiar facts of that case. Money received 'under consequential loss policies, were income within the meaning of s. 2(6c) of the Income Tax Act, Raghuvanshi Mills Ltd. v. Commissioner of Income Tax, AIR 1953 SC 4: (1953) SCR 177.Income connotes a periodical monetary return 'coming in' with some sort of regularity, or expected regularity from definite sources, E.D. Sassoon and Co. Ltd. v. Commissioner of Income Tax, AIR 1954 SC 470: (1955) 1 SCR 313.The expression 'income' in entry 54 of List I of the Seventh Schedule to the Government of India Act, 1935, and the corresponding entry 82 of List 1 of the Seventh Schedule to the Const...


Processing

Processing, in common parlance 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. 'What is necessary in order to characterise an operation as 'processing' is that the commodity must, as a result of the operation, experience some change' (See Chowgule & Co. Pvt. Ltd. v. Union of India, 1981 (1) SCC 653: AIR 1981 SC 1014). In a cold storage, vegetables, fruits and several other articles which requires preservation by refrigeration are stored. While as a result of long storage, Scientific examination might indicate loss of moisture content that is not sufficient for holding that the stored articles have undergone a process, Delhi Cold Storage Pvt. Ltd. v. Commissioner of Income Tax, New Delhi, AIR 1991 SC 2125.Processing, include the preservation of such products as canning, freezing drying, salting, smoking, peeling or filleting etc., Regional Executive, Kerala Fishermen's Welfare Fund...


Condition of service

Condition of service, includes transfer of the employees, General Officer Commanding-in-Chief v. Subhash Chandra Yadav, (1988) 2 SCC 351: AIR 1988 SC 876. [Cantonment Board Service Rules (1937) R. 5C]The expression 'conditions of service' is an expression of wide import. As pointed by the Supreme Court in Pradyat Kumar Bose v. Hon'ble the Chief Justice of Calcutta High Court, (1955) 2 SCR 1331, the dismissal of an official is a matter which falls within 'conditions of service' of public servants. The Judicial Committee of the Privy Council in North West Frontier Province v. Suraj Narain Anand, (1948) LR 75 IA 343, took the view that a right of dismissal is a condition of service within the meaning of the words under s. 243 of the Government of India Act, 1935. Lord Thankerton speaking for the Board observed therein: 'apart from consideration whether the context indicates a special significance to the expression 'conditions of service' their Lordships are unable in the absence of any su...


Charities, or Public Trusts

Charities, or Public Trusts. One of the earliest fruits of the Emperor Constantine's zeal, or pretended zeal, for Christianity, was a permission to his subjects to bequeath their property to the Church. This permission was soon abused to so great a degree as to induce the Emperor Valentinian to enact to Mortmain Act by which it was restrained. But this restraint was gradually relaxed; and in the time of Justinian it became a fixed maxim of civil law that legacies to pious uses (which included all legacies destined to works of charity, whether they related to spiritual or temporal concerns) were entitled to peculiar favour, and to be deemed privileged testaments.Lord Thurlow was clearly of opinion that the doctrine of charities grew up from the civil law; and Lord Eldon, in assenting to that opinion, has judiciously remarked, that at an early period that ordinary had the power to apply a portion of every man's personal estate to charity; and when afterwards the statute compelled a distr...


Within

Within, the expression 'within' should be read as 'during' or 'for' and this cannot be done because words cannot be construed contrary to their meaning as the word 'within' would mean 'on or before', 'not beyond' and, therefore, it was held that the Act would mean that on or before the expiration of the iddat period, the husband is bound to make and pay a maintenance to the wife and if he fails to do so then the wife is entitled to recover it by filing an application before the Magistrate as provided in s. 3(3) but nowhere the Parliament has provided that reasonable and fair provision and maintenance is limited only for the iddat period and not beyond it. It would extend to the whole life of the divorced wife unless she gets married for a second time, Danial Latifi v. Union of India, AIR 2001 SC 3958 (3969): (2001) 7 SCC 740. [Muslim Women (Protection of Rights on Divorce Act, 1986, s. 3(1)(a)]...


National insurance

National insurance. The (English) National Insur-ance Act, 1911 (1 & 2 Geo. 5, c. 55), introduced by Mr. Lloyd George, established a wide system of compulsory state insurance covering both ill-health and unemployment, which is based upon premiums contributed in part by the employer, in part by the employee, and in part by the State. The Act consisted of three parts, the first dealing with National Health Insurance, the second with Unemployment Insurance, and the third contained miscellaneous provisions. This Act remained the basis of National Health Insurance, although the subject of very extensive amendment, until the National Health Insurance Act, 1924, consolidated the law. The law has been consolidated again by the (English) National Health Insurance Act, 1936 (26 Geo. 5, and 1 Edw. 8, c. 32), amends and repeals the whole of the Acts passed in 1920, 1922, 1924 and 1928. The arrangement is as follows:-Part I. Insured Persons and Contributions.Part II. Benefits.Part III. Approved Soc...


Within such period

Within such period, means within the period which ends with the last day of limitation prescribed. In other wards, in all cases falling under s. 5 what the party has to show is why he did not file an appeal on the last day of limitation prescribed. That may inevitably mean that the party will have to show sufficient cause not only for not filing the appeal on the last day but to explain the delay made thereafter day by day. In other words, in showing sufficient cause for condoning the delay the party may be called upon to explain for the whole of the delay covered by the period between the last day prescribed for filing the appeal and the day on which the appeal is filed. To hold that the expression 'within such period' means during such period would, be repugnant in the context, Ram Lal v. Rewa Coalifieds Ltd., AIR 1962 SC 361 (364): (1962) 2 SCR 762. (Limitation Act, 1963, s. 5)...


Establishment

Establishment, includes a shop, commercial estab-lishment, workshop, farm, residential hotel, restaurant, eating house, theatre or other place of public amusement or entertainment. [Child Labour (Prohibition and Regulation) Act, 1986, s. 2(iv)]1. The act of establishing, the state or condition of being established, 2. An institution or place of business, Black's Law Dictionary, 7th Edn., p. 566.It includes any place where any industry is carried on [and where an establishment consists of different departments or have branches, whether situated in the same place or at different places, all such departments or branches shall be treated as part of that establishment. [Apprentices Act, 1961 (52 of 1961), s. 2(g)]It means a corporation established by or under a Central, Provincial or State Act, or an authority or a body owned or controlled or aided by the government or a local authority or a Government company as defined in s. 617 of the Companies Act 1956 and includes Departments of a Gove...


Proceeding

Proceeding, includes administrative proceeding, Nathibai v. Maheshwari Samaj Ramola Trust, AIR 1997 MP 19.It includes execution proceedings also, Specific Relief Act, 1963, s. 22.Proceeding, is a term of wide amplitude. It means a prescribed course of action for enforcing or protecting a legal right and further embracing the requisite steps to be taken whether procedural or substantive. Also means forms in which relief is sought before courts of law or before other bodies or authorities determining rights and liabilities and in which actions are brought and defended and the manner of conducting them and the mode of deciding them. All these happenings or events before a labour court or industrial tribunal or any other authority on whom jurisdiction is conferred by law to dispose of contentious matters are understated by the term 'proceeding', Workmen of Bali Singh Bhagwan Singh v. Management, 1968 ILR 2 Punj 371: 1969 Lab IC 581: AIR 1969 Punj 147; K.J. Lingan and A.V. Mahayalam v. Jt. ...



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