2004 1scc195 - Law Dictionary Search Results
Home Dictionary Name: 2004 1scc195 Page: 2Tax and fee-distinction
Tax and fee-distinction, a tax is a compulsory exaction of money by a public authority for public purposes enforceable by law and is not payment 'for services rendered'. This definition brings out the essential characteristics of a tax as dis-tinguished from other forms of imposition which, in a general sense, are included within it. The essence of taxation is compulsion, that is to say, it is imposed under statutory power without the taxpayer's consent and the payment is enforced by law. The second characteristic of tax is that it is an imposition made for public purpose without reference to any special benefit to be conferred on the payer of the tax. On the other hand A fee is generally defined to be a charge for a special service rendered to individuals by some govern-mental agency. But the traditional view that there must be actual quid pro quo has undergone a sea change with the passage of time. Correlation-ship between the levy and the services rendered/expected is one of general...
Subject to
Subject to, is an expression whereby limitation is expressed. The order is conclusive for all purposes, Ashok Leyland Ltd. v. State of Tamil Nadu, (2004) 3 SCC 1: (2004) 1 SCALE 224.Means 'under the condition that: we accept, subject to her agreement, Collin's English Dictionary, See also M.V. Shankar Bhat v. Claude Pinto, AIR 2004 SC 636.Means in case of a contract if it is intended that it would be operative subject to the execution of a former contract, there would be no concluded contract until such a condition was completed, Winn v. Bull, (1877) 7 Ch D 29.Means liable, subordinate, subservient, inferior, obedient to: governed or affected by: provided: answerable for, Black's Law Dictionary, 5th Edn., p. 1278.Means payment of debts etc., does not make the legatee personally liable, Re Cowley, 531 LT 494.Means subservient, inferior, obedient to; governed or affected by; provided that; answerable for, Black's Law Dictionary, 5th Edn., p. 1278.Means this expression introduces a condit...
Rape
Rape, extends also to the forcible sexual intercourse by a woman with a man, as well as the offence of rape as defined in the Indian Penal Code speaks only of forcible sexual intercourse by a man with a woman, Anil Kumar Mahsi v. Union of India, (1994) 5 SCC 704.Rape, is the carnal knowledge of any woman, above the age of particular years, against her will; or of a woman child, under that age, with or against her will' (Hale PC 628).Rape, or 'raptus' is when a man hath carnal knowledge of a woman by force and against her will (Co-Litt. 123-b).The offence of rape in its simplest term is 'the ravishment of a woman, without her consent, by force, fear or fraud', or as 'the carnal knowledge of a woman by force against her will'. 'Rape' or 'raptus' is when a man hath carnal knowledge of a woman by force and against her will (Co. Litt. 123-b); or as expressed more fully, 'rape is the carnal knowledge of any woman, above the age of particular years, against her will; or of a woman child, unde...
Public order
Public order, expression 'public order' has a distinct corrodation. Investigation into the offence under the Essential Commodities Act, may not be equated with the maintenance of public order as is commonly understood, Romesh Lal Jain v. Naginder Singh Rana, (2006) 1 SCC 294.Public order, has a comprehensive meaning so as to include public safety in its relation to the maintenance of public order and maintenance of public order involves consideration of public safety. They are closely allied concepts, Revana Siddaiah v. State of Mysore, AIR 1952 Mys 85: (1951) ILR Mys 455: (1952) Cr LJ 1526.Public order, has a very wide connotation public order is the basic need in any organized society. It implies the orderly State of Society and Community in which citizens can peacefully pursue their normal activities of life, Kamlakar Shankar Patil v. B. Akashi, (1994) Cr LJ 1870.Public order, has in several decisions, been equated with public safety and tranquility. Each and every breach of tranqui...
Minorities
Minorities, means 'groups held together by ties of common descent, language or religious faith and feeling different in these respects from the majority of the inhabitants of a given political entity, T.M.A. Pai Foundation v. State of Karnataka, (2002) 8 SCC 481.The Constitution of India recognizes two categories of minorities, viz. religious minorities and linguistic minorities; have the fundamental right to establish and administer educational institutions of their choice and to conserve the district language, scripts or culture of their own, Constitution of India, Art. 29 and 30.Minority [fr. minor, Lat.], the state of being under age--e.g., twenty-one years. also, the smaller number.The minority under article 30 of the Constitution of India mean those from a distinct and identifiable group of citizens of India, St. Stephen's College v. University of Delhi, AIR 1992 SC 1630 (1646). [Constitution of India, Article 30]The word 'minority is not defined in the Constitution but literally...
Likely
Likely, means no more than 'may well', Dunning v. United Liverpool Hospital' Board of Governors, (1973) 1 WLR 586.Means 'a real prospect of success, Bonnard v. Perryman, (1891) 2 Ch 269.Likely, the world 'likely' in clause (b) of s. 299 conveys the sense of probable as distinguished from a mere possibility. The word 'bodily injury ........................ sufficient in the ordinary course of nature to cause death' mean that death will be the 'most probable' result of the injury, having regard to the ordinary course of nature, Ruli Ram v. State of Haryana, AIR 2002 SC 3360 (3364): (2002) 7 SCC 691. See also Abdul Waheed Khan v. State of Andhra Pradesh, (2002) 7 SCC 175: AIR 2002 SC 2961. (Penal Code, 1860, s. 300 thirdly and 299)See also Chako v. State of Kerala, AIR 2004 SC 2688: (2004) 12 SCC 269; State of Uttar Pradesh v. Virendra Prasad, (2004) 9 SCC 37....
Office
Office, an employment, either judicial, municipal (see CORPORATE OFFICE), civil, military, or ecclesiastical.As to obtaining offices by desert only, the repealed 12 Ric. 2, c. 2, enacted that--The Chancellor, Treasurer, . . . the Justices of the one bench and the other, Barons of the Exchequer and all other that shall be called to ordain, name, or make justices of the peace, sheriffs, . . . or any other officer or minister of the King shall be firmly sworn that they shall not ordain name, or make justice of peace, sheriff . . . nor other officer or minister of the King for any gift or brocage, favour or affection: nor that none that pursueth by him or by other privily or openly to be in any manner of office shall be put in the same office or in any other; but that they make all such officers and ministers of the best and most lawful men, and sufficient to their estimation and knowledge.Officia magistratus non debent esse venalia, (The offices of a magistrate ought not to be saleable.)L...
Is
Is, means this word, although normally referring to the present, often has a future meaning, but is not synonymous with 'shall have been'. It may have, however, a past signification, as in the sense of 'has been', T.N. Electricity Board v. Sumathi, (2004) 4 SCC 539.Is, the word 'is', although normally referring to the present often has future meaning. It may also have a past signification as in sense of 'has been' (See Black's Law Dictionary, 7th Edn.), F.S. Gandhi v. Commr. Of Wealth Tax, (1990) 3 SCC 624: AIR 1991 SC 1866 (1869).Is, Vijay Kumar Prasad v. State of Bihar, (2004) 5 SCC 196: AIR 2004 SC 2123. [Criminal PC, 1973, s. 126(i)(a)]...
Goodwill
Goodwill, may be the whole advantage belonging to the firm, its reputation as also connection thereof. It, thus, means that every affirmative advantage as contrasted with negative advantage that has been acquired in carrying on the business whether connected with the premises of business or its name or style, everything connected with or carrying the benefit of the business, Ramnik Vallabhdas Madhwani v. Taraben Pravinlal Madhwani, (2004) 1 SCC 407: AIR 2004 SC 1084 (Partnership Act, 1932, s. 55).A business's reputation, patronage, and other intan-gible assets that are considered when apprising the business, esp. for purchase; The ability to earn income in excess of the an come that would be expected from the business veined as a mere collec-tion of assets, Black's Law Dictionary, 7th Edn., p. 703.The advantage or benefit which is acquired by a business, beyond the mere value of the capital, stock, funds, or property employed therein, incon-sequence of the general public patronage and ...
Food stuffs
Food stuffs, tea is not a food stuff. It is only a stimulant, S. Samuel v. Union of India, (2004) 1 SCC 256: AIR 2004 SC 218. [Essential Commodities Act, 1955, ss. 2(a), (v), (xi), 3 and 5]Means food which has been subjected to 'canning' or similar 'preparation', (Word and Phrases, Permanent, Edn., Vol. 17, p. 313). See also S. Samuel, M.D., Harrisons Malayalam v. Union of India, (2004) 1 SCC 256....
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