...ownership? The terms “own”, “ownership”, “owned” are generic and relative terms. They have a wide and also a narrow connotation. The meaning would depend on the context in which the terms are used. Black's Law Dictionary (6th...wear and tear of capital asset employed by an assessee in his business. Black's Law Dictionary (5th Edn.) defines depreciation to mean, inter alia:“A fall in value; reduction...depreciation of buildings used for the purpose of the business of the assessee. The claim was rejected by the assessing officer forming an opinion that the assessee had not become the owner for want of deed...

...be taken as reasonable requisite time for doing the thing. As per Black's Law Dictionary, Sixth Edition, word ‘immediately’ means doing of a thing straightway or forthwith but when used in the context...Law Dictionary, Sixth Edition, word ‘immediately’ means:—“Immediately. Without interval of time, without delay, straightway, or without any delay or lapse of time. When used in contract...)Word ‘immediately’ has not been defined under the Act. Resort has to be made to the dictionary meaning assigned to it.As per Oxford Advanced Learner's Dictionary, the word...

...Webster's Dictionary, ‘corruptly’ means ‘without integrity’, ‘contrary to purity’, ‘viciously’, ‘wickedly’. According to Black's Law Dictionary, ‘corruptly’ when used in a statute, generally imports a..., the declaration must be used or attempted to be used corruptly. The word ‘corruptly’ has not been defined in the Code. It must therefore be given its ordinary dictionary meaning. According to...evidence”.6. In order to attract this section, the declaration has not only to be false, but also one which any Court of Justice or public servant is bound or authorised by law to receive as...

...equipments for general physical exercise. They are toys under Tariff Heading 95.0327. In Black's Law Dictionary, the word “equipment” is defined to mean an article or implement used for...a specific purpose or activity.28. In Random House Dictionary, an “equipment” is defined as an article used for gaining skill.29.... According to Collins Cobuild Dictionary, “equipment” is a thing which is used for a particular purpose.30. Applying the above tests, we hold that the purpose of...

...etymological sense and, therefore, it should get its widest import. In Black's Law Dictionary, the word “grant” is shown to have the meanings (i) to bestow; to confer upon someone other than the person or...pensions, patents, charters, franchise (see Earl Jowitt's Dictionary of English Law).”17. The word “grant” used in the Grants Act could, therefore...the provisions of any other law. We extract the above two provisions hereunder:“2. Transfer of Property Act, 1882, not to apply to Government grants.—Nothing in the...

...regard may be noticed as under:- ".....According to Black's Law Dictionary 'abandonment' when used in relation to an office means 'voluntary relinquishment'. It must be total and...appropriate orders in accordance with the law after affording proper opportunity of hearing to the petitioner. This would be done within a period of two months from the date, a copy of this order is made...

....”Black's Law Dictionary similarly defines “practicable” as follows:“practicable.—adj. (16c) (Of a thing) reasonably capable of being accomplished; feasible.”26. It is, therefore, reasonable to hold that the phrase “as far as possible” used in...OA No. 1098 of 2001 and dispose of the same in accordance with law.8. The appellants questioned the correctness of the above order in C.N Paramasivan v. Sunrise Plaza WP No...purchaser to be entitled to protection in law.12. We propose to deal with the contentions raised by Mr Rao ad seriatim.13. The remand ordered by the...

...to Black's Law Dictionary ‘abandonment’ when used in relation to an office means ‘voluntary relinquishment’. It must be total and under such circumstances as clearly to indicate an absolute...relinquish, renounce, to give up all concern in something’. According to the Dictionary of English Law by Earl Jowitt (1959 edition) ‘abandonment’ means ‘relinquishment of an interest or claim’. According...application was grossly barred by law. He submits that the Tribunal erred in law in interfering in such an old matter and relying upon the probabilities on which it concluded that late Roshan Lal was...

...past. — Also termed retrospective. (Black's Law Dictionary, 7th Edn., 1999)‘ “Retroactivity” is a term often used by lawyers but rarely defined. On analysis it soon...already past.”20. Judicial Dictionary (13th Edn.) by K.J Aiyar, Butterworth, p. 857, states that the word “retrospective” when used with reference to an...becomes apparent, moreover, that it is used to cover at least two distinct concepts. The first, which may be called “true retroactivity”, consists in the application of a new rule of law to an act or...

...Dictionary of English Law by Earl Jowitt (1956 Edn.) abandonment’ when used in relation to an office means relinquishment of an interest or claim. According to Black's Law Dictionary abandonment when used in...alleged and so the reference itself is bad in law. The claim petition fails and the same is dismissed. There will be no order as to costs.”9. Aggrieved by the said order, the workman...cannot at all be sustained and even assuming for argument's sake that there is some evidence as lo his abandonment of his services, such evidence, in the eye of law, can, by no stretch of imagination...

...doing of something which a prudent and a reasonable man would not do (vide Black's Law Dictionary). Though sometimes the word “inadvertence” stands and is used as a synonym to negligence, but in effect...grievances of the parents in the contextual facts, it has been contended that the law courts also cannot possibly proceed on emotions and sentiments only: the order pertaining to payment of compensation must...:“13. The law on the point arising for decision may be summed up thus: Compulsory damages under Section 1-A of the Act for wrongful death must be limited strictly to the pecuniary loss to...

...(1959 Edn.) 'abandonment' means 'relinquishment of an interest of claim'. According to Black's Law Dictionary 'abandonment' when used in relation to an office means 'voluntary relinquishment.' It must be...been explained as meaning 'to leave completely and finally; forsake utterly; to relinquish, renounce; to give up all concern in something'. According to the Dictionary of English Law by Earl Jowitt...the meaning of the said expression, we have to depend on meaning assigned to it in the dictionary of English language. In the unabridged edition of the Random House Dictionary, the word 'abandon' has...

...the 2003 Act can have different connotations depending on the context in which such expression is used. In terms of Black's Law Dictionary (8th Edn.) p. 1001, “mean” is—“of or relating to an...explains the word “dishonest” as “not honest or fair; deceiving or fraudulent”. Black's Law Dictionary (8th Edn.) explains the expression “dishonest act” as a fraudulent act, “fraudulent act” being a...unauthorised user, which is squarely in violation of the abovementioned statutory or contractual provisions.42. Black's Law Dictionary (8th Edn.) defines “unauthorised” as “done...

...“manufacture” has been defined by Black's Law Dictionary (5th Edn.) as under:“Manufacture.—The process or operation of making goods or any material produced by hand, by machinery or by...Black's Law Dictionary (5th Edn.), the term “production” has been defined as under:“Production.—Process or act of producing. That which is produced or made; i.e goods. Fruit of labor...foods are processed, they are treated chemically or industrially before they are used or sold.”24. The term “process” as defined in New Webster's Dictionary of...

...“relinquishment of an interest or claim”. According to Black's Law Dictionary “abandonment” when used in relation to an office means “voluntary relinquishment”. It must be total and under such circumstances as...completely and finally; forsake utterly; to relinquish, renounce; to give up all concern in something”. According to the Dictionary of English Law by Earl Jowitt (1959 Edn.) “abandonment” means..., 1996. This shows that she had reported for duty on 6 May, 1996. Abandonment of service in labour law requires intendment. The Supreme Court in...

...) 'abandonment' means 'relinquishment of an interest or claim'. According to Black's Law Dictionary 'abandonment' when used in relation to an office means 'voluntary relinquishment'. It...and finally; forsake utterly; to relinquish, re- nounce; to give up all concern in something'. According to the Dictionary of English Law by Earl Jowitt (1959 edition...standard treatises on service jurisprudence and labour jurisprudence say. Samaraditya Pal on 'Law Relating to Public Service' 3rdEdition LexisNexis treats the subject at pages...

...standing outside winding-up. “Pari passu” means “with equal steps, equally, without preference” (Jowitt's Dictionary, Vol. II, 1959 Edn., p. 1294). Black's Law Dictionary, 6th Edn., p. 1115 defines it as: “By an equal progress; …. Used especially...B.N Srikrishna, J.— These appeals arising under different factual backgrounds raise the same question of law and can, therefore, conveniently be disposed of by a common...by different High Courts on this issue. Hence, the need for this Court to settle the law.Relevant statutory provisions10. Before we address...

...before'. In black's law dictionary (page 1777) the word 'within. Is explained thus: ' when used relative to time, Has been defined variously as meaning any time before; at or before; at...and such period has not expired at the commencement of this act. Then, Notwithstanding any law or contract to the contrary, The transaction shall be deemed to be mortgage and the provision of s. 11...of an inner limit, If i may say so, By i self, Being insufficient. The term 'within according to dictionary, Means 'not beyond". I look in vain for such a limit in the relevant provision in ext. B1...

..., context and legislative intention of the Act. Apartment is mainly a term used in America for residential units. Apartment and Apartment House are defined in Black's Law Dictionary as follows...: “A set of rooms on one floor or apartment.” It is not stated that it should be for residential purposes whereas the Black's Law Dictionary points out that ‘flats’ can be used for business purposes...of rooms usually on one floor forming complete residence.”Even though the term ‘flat’ can be referred to a separate apartment unit, on a reading of Black's Law Dictionary ‘flat’ can be used for...