1945 Sections 3 - Law Dictionary Search Results
Levy
money or men. Assessment and collection of income tax The expression 'levy, assessment and collection of income-tax' in section 13(1) of the Finance Act, 1950, was wide enough to comprehend re-assessment proceedings under section 34 of the … income-tax' in section 13(1) of the Finance Act, 1950, was wide enough to comprehend re-assessment proceedings under section 34 of the Income Tax Act, 1922, Income Tax Officer v. K.N. Guruswamy, AIR 1958 SC 808: (1959) SCR
State Public Information Officer
under sub-section (1) and includes a State Assistant Public Information Officer designated as such under sub-section (2) of section 5. [Right to Information Act, 2005 (22 of 2005), s. 2(m)]
Party
Party, a guardian instituting suit on behalf of a minor is not a 'party' within the meaning of section 195(1)(c) of Criminal Procedure Code against whom a complaint can be directed to be issued by an order
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Heritage building
preservation and conservation for the purpose as aforesaid under sub-clause (ii) of clause (a) of sub-section (4) of section 31 of the West Bengal Town and Country (Planning and Development) Act, 1979 (West Bengal Act 13 of … and conservation for the purpose as aforesaid under sub-clause (ii) of clause (a) of sub-section (4) of section 31 of the West Bengal Town and Country (Planning and Development) Act, 1979 (West Bengal Act 13 of 1979),
Input tax
with his business, or (b) paid or payable by a dealer (not being a shipper of jute) under section 11 or section 12 or section 14. [The West Bengal Value Added Tax Act, 2003, s. 2(18)]
Sciagraph
An old term for a vertical section of a building called also sciagraphy See Vertical section under Section
exemption
exemption [də-pen-dən-sē-] : an exemption that is allowed for each dependent who qualifies under the tax laws (as sections 151 and 152 of the Internal Revenue Code) NOTE: Under the federal income tax laws, the dependency exemption
bona fide purchaser
There are particular requirements for a bona fide purchaser of a security set out in Uniform Commercial Code section 8-302. Under this section a bona fide purchaser is one who buys a security in good faith and
Offence of adultery
defined in s. 497, IPC, can only be committed by a man, not by a woman. Indeed, the section provides expressly that the wife shall not be punishable even as an abettor. No grievance can then be
Giving away vessel
to be true, is said to give false evidence. Explanation 1.--A statement is within the meaning of this section whether it is made verbally or otherwise. Explanation 2.--A false statement as to the belief of the person
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