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1984 Sections 14 - Law Dictionary Search Results

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Tithe Rent-Charge

corn rents and extraordinary tithe rent-charge. The legal incidents of annuities are st out in s. 13. Sec. 14 provides for remissions where the annuity is over one-third the annual value of agricultural land. Redemption is provided

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 … Act, 1922, Income Tax Officer v. K.N. Guruswamy, AIR 1958 SC 808: (1959) SCR 785. Levy under section 14(e) of Finance Act, 1950, is fee and not tax, Southern Pharmaceuticals and Chemicals v. State of Kerala, AIR

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)]

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Sale price

amount payable to a dealer as valuable consideration for the sale, other than the sale referred to in section 14, of any goods and includes-- (a) any sum charged for anything done by the dealer in respect

Weaker section of society

Weaker section of society, the expression 'weaker sections of society' includes also citizens of 'backward classes' who are covered by notification issued in pursuance to articles … are covered by notification issued in pursuance to articles 15(4) and 16(4) of the Constitution, AIR 1988 MP 142 (144). [Constitution of India, Arts. 15(4) & 16(4)] Members of the Scheduled Castes and Schedules Tribes have ordinarily

Sub-section

Sub-section, means a sub-section of the sections in which the word occurs. [General Clauses Act, 1897, s. 3(61)] Sub-section, shall mean a sub-section of the

Section

Section, means section of the Act or Regulation in which the word occurs. [General Clauses Act, 1897, s. 3(54)]

Under this section

Under this section, the words 'under this section' in the Explanation are significant relating, as it does, to the governing topic

Poorer sections

Poorer sections, the expression 'poorer sections' de-notes a division among socially and educationally backward classes on economic criterion, Indira Sawhney

Weaker sections

Weaker sections, 'weaker sections', in this context, means not every 'backward class' but those dismally depressed categories comparable economically and

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