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Tax

resolution of the House of Commons, see the Provisional Collection of Taxes Act, 1913 (3 Geo. 5, c. 3). See Chitty's Statutes, tit. 'Revenue.' See also DEATH DUTIES; ESTATE DUTY; INCOME-TAX; LAND-TAX. A 'tax' is a compulsory … 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

Tenant

mean a lessee unless it is used in opposition to landlord, Ekambara Ayyar v. Meenatchi Ammal, 1904 ILR 27 Mad 401. Means a agriculturist who cultivates personally the land he holds on lease from the landlord and … of a non-residential building, his heirs. [U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, s. 3(a)] Means a person who holds land under another person, and is, or but for a special contract, would

Local authority

(English) Local Authorities (Admission of the Press to Meetings) Act, 1908 (8 Edw. 7, c. 43), defines (s. 2 (a)) a 'local authority' as meaning:- A council of a county, county borough, borough (including a metropolitan borough), urban … degree of autonomy serving as administrative units for state services, Dictionary of Political Science, Joseph Dunner, 1965, p. 321. Means a municipal corporation, a municipal council, a Nagar Panchayat, an Industrial Township, a Cantonment Board, a Village

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Offence

impute them unless special damage follows. Other offences are divided into three classes, viz.:- (1) Treasons; (2) Felonies; and (3) Misdemeanours. See several titles. Consult Russell on Crimes; Archbolds' or Roscoe's Criminal Evidence. It means any act or

Equitable estates and interests

introduced a more flexible disposition of legal interests in land. Under the (English) Statute of Frauds (29 Car. 2, c. 3, s. 7) trusts creating equitable estates or interests in land, including leaseholds and copyholds, were required

Notice

he could have no possible means of making a discovery, Le Neve v. Le Neve, (1747) Amb 436; 2 W&TLC. The decision of Lord Hardwicke in the great case of Le Neve v. Le Neve certainly went … constructive notice. As to the length of title in which notice will be imputed, see Re Cousins, (1886) 31 CD 671, and the (English) Law of Property Act, 1925, s. 44. By s. 198 of the (English)

Trust

which postulate the existence of fiduciary relationship between the complainant and the accused, State v. K.P. Jain, (1983) 2 Crimes 947 (All). Trust, is a trust for public purposes, the substances and primary intention of the creator … the trust is created, Baba Jamuna Das Mahanth v. Prescribed Authority, Urban Land Ceiling, Gorakhpur, AIR 1984 All 357. Means the right, enforceable solely in equity, to the beneficial enjoyment of property to which another person holds

Roman Catholics

name of Papists (see that title), after the Reformation, an Act of Elizabeth, for instance, 13 Eliz. c. 2, punishing with the penalties of a pr'munire (see that title) any person bringing into this country any Agnus … any person bringing into this country any Agnus Dei, cross, picture, etc., from Rome; an Act of James, 3 Jac. 1, c. 5, penalizing the sale or purchase of Popish primers; and an Act of William and

State

purely regulatory and not pervasive. Board is therefore not state, Zee Telefilms Ltd. v. Union of India, AIR 2005 SC 2677. In Article 3 of Constitution of India as amended by the fifth Amendment Act 1955. It

Marriage

and 'judgment was given for the defendant in error.' In 1753 Lord Hardwicke's Act (26 Geo. 2, c. 33), passed to prevent clandestine marriages, required, under pain of nullity, that banns should be published according to the … of official registration, and it constitutes a valid marriage according to English law, Nachimson v. Nachimson, 1930, P. 217. Previous to 1753 the validity of marriage was regulated by ecclesiastical law, not touched by any statutory nullity

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