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Power of Attorney

for and in the name of the person executing it. [Indian Stamp Act, 1899 (2 of 1899), s. 2 (21)] It includes any instruments empowering a specified person to act for and in the name of the person

Resale

doing anything to them which amounts to or results in, a manufacture. [The Gujarat Value Added Tax Act, 2003, s. 2(21)] Means a sale of purchased goods (i) in the same form in which they were purchased;

Taking any part in the publication of any adver-tisement

adver-tisement, the definition of the words 'taking any part in the publication of any advertisement' contained in s. 2(d) of the Act is wide enough to include the printing of the advertisement and the sending of it

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Accounting year

upon such conditions as that authority may think fit. [Payment of Bonus Act, 1965 (21 of 1965), s. 2 (1)]

Computer

Computer, includes any electronic or similar device having information processing capabilities. [Copy-right Act, 1957 (14 of 1957), s. 2 (ffb)] Means any electronic, magnetic, optical or other high-speed data processing device or system which performs logical, arithmetic

Digital Signature Certificate

Digital Signature Certificate, S. 2(1)(q) 'Digital Signature Certificate' means a Digital Signature Certificate issued under sub-s. (4) of s. 35. [In formation Technology

Direct tax

a direct tax for the purposes of this Act. [Payment of Bonus Act, 1965 (21 of 1965), s. 2 (12) (a)]

Function

Lat., to perform], employment; discharge of office. 1. Activity that is appropriate to a particular business or profession 2. office duty, occupation of an office, Black's Law Dictionary, 7th Edn., p. 681. In relation to a computer,

Technology

of such technology or goods. [Weapons of Mass Destruction and their Delivery System (Prohibition of Unlawful Activities) Act, 2005, s. 4(l)] Means the branch of knowledge; the knowledge and means used to produce the material necessities of

Audit

it is common for the surcharge to be remitted [see, e.g., (English) Local Government Act, 18 (23 & 24 Geo. 5, c. 51), s. 230], especially where the party whose accounts are audited has given his service … Health Act, 1875, ss. 246, 247. These have been repealed and the (English) Local Government Act, 1933, ss. 219 et seq. Now govern the subject. The Court can, however, review the auditor's findings on fact as well

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