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Employer

superintendent or by other name. [Beedi and Cigar Workers (Conditions of Employment) Act, 1966 (32 of 1966), s. 2(g)] --the meaning assigned to it in clause (f) of s. 2 of the Payment of Gratuity Act, 1972.

Company

under the Companies Acts, 1862 and subsequent Acts, now consolidated into the (English) Companies Act, 1925 (19 & 20 Geo. 5, c. 23). By s. 13 of the Act of 1925 (1) on the registration of the

Owner

control over the affairs of such under-taking. [Monopolies and restrictive Trade Practices Act, 1969 (54 of 1969), s. 2 (ja)] Includes a Court of Wards in respect of property under the superintendence or charge of such Court.

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Public servant

Public servant, has the same meaning as in s. 21 of the Indian Penal Code. [Arms Act, 1959 (54 of 1959), s. 2(1)(j)] Public servant has the same

Tax

are collected by the Commissioners of Inland Revenue (Inland Revenue Regulation Act, 1890 53 & 54 Vict. c. 21), subject to the direction of the Treasury, of excise, by the Commissioners of Customs and Excise: see Finance

Assessee

Haveli and Danan and Din by whom, or on whose behalf investment in made. [Equity Linked Savings Scheme, 2005, s. 2(b)] --includes deemed assessee. Income Tax Officer v. Delhi Development Authority (2002) 1 SCC 695: AIR 2002

Bench

Edn., p. 148. Means a Bench of the Appellate Board. [Trade Marks Act, 1999 (47 of 1999), s. 2 (1) (d)] Means a Bench of the Appellate Board. [Semiconductor Integrated Circuits Layout-Design Act, 2000 (37 of 2000),

Assessment

any order of assessment in which the duty assessed is nil. [Customs Act, 1962 (52 of 1962), s. 2 (2)] Includes re-assessment. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (cb)] The word 'assessment' can bear a

Accident

an accident by reason only of war or radio-activity. [National Environment Tribunal Act, 1995 (27 of 1995), s. 2 (a)] Means an accident involving a fortuitous or sudden or unintended occurrence while handling any hazardous substance resulting

Fund

Means the Building and Other Construction Workers' Welfare Fund of a Board constituted under sub-s. (1) of s. 24, See also Building and Other Construction Workers' Welfare Cess Act, 1996 (28 of 1996), s. 2(b), Building and

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