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Registered dealer

holds a certificate of registration deemed to have been granted under this Act. [Gujarat Value Added Tax Act, 2003, s. 2(20)] Means a dealer registered under this Act. [Maharashtra Value Added Tax Act, 2002, s. 2(21)] Means

Co-operative society

in force in any State for the registration of co-operative societies. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (ha)] Means a society registered or deemed to be registered under any law relating to co-operative societies for

Award

Tribunal and includes an arbitration award made under s. 10A. [Industrial Disputes Act, 1947 (14 of 1947), s. 2 (b)]. Means an interim or a final determination of any industrial dispute or of any question relating thereto

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Accumulation

income thereof shall be accumulated for any longer term than-- (1) The life of the grantor or settlor; (2) 21 years from the death of the grantor or settlor, or testator; (3) During the minority of any person

Clubs

c. 28). Shop clubs are dealt with by the (English) Shop Clubs Act, 1902 (2 Edw. 7, c. 21), which prohibits compulsory membership of unregistered Shop Clubs or Thrift Funds, and regulates such as are duly registered. … FRIENDLY SOCIETIES, and especially s. 8 of the (English) Friendly Societies Act, 1896 (59 & 60 Vict. c. 25), and (English) Industrial Assurance and Friendly Societies Act, 1929 (19 & 20 Geo. 5, c. 28). Shop clubs

Adjudicating officer

under section 19H of the Act [Depositories (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) Rules, 2005, R. 2(b)] Means the officer appointed by the securities and Exchange Board of India as adjudicating officer under

Computer network

consisting of two or more interconnected computers whether or not the interconnection is continuously maintained. [Information Technology Act, 2000 (21 of 2000), s. 2 (1) (j) (i) (ii)]

Controller

of Patents, Designs and Trade Marks referred to in s. 73. [Patents Act, 1970 (39 of 1970), s. 2 (1) (b)] Means the Controller of Certifying Authorities appointed under sub-s. (l) of s. 17. [Information Technology Act,

His return of income

15(1), (2) a return filed by the Principal Officer of a Company under s. 15(2) read with Rule 21, (3) a return filed in pursuance of individual notice served upon an assesses by the Assessing Authority under

Bridge

or other work or substance supporting or protecting the surface of that highway, Halsbury's Laws of England, Vol. 21, 4th Edn., Para 795, p. 582. Means a tunnel and structure by means of which a highway is … offence of pulling down, throwing down, or destroying a bridge, see (English) Malicious Damage Act, 1861 (24 & 25 Vict. c. 97), ss. 29 and 33. The management of county bridges is transferred from justices to county

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