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Accounts Duties - Law Dictionary Search Results

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Accounts

Accounts, accounts, in relation to, commercial undertakings of a government, includes trading, manufacturing and profit and loss accounts and balance-sheets and other subsidiary accounts, Comptroller and Auditor-General [Duties, Powers and Conditions of Service Act, 1971 (56 of 1971), s. 2 (a)]...


account

account 1 a : a record of debit and credit entries to cover transactions involving a particular item (as cash or notes receivable) or a particular person or concern b : a statement of transactions during a fiscal period showing the resulting balance sometimes used in the pl. [trustees filed annual s as required by statute "W. M. McGovern, Jr. et al."] 2 : a periodically rendered reckoning (as one listing charged purchases and credits) 3 : a sum of money or its equivalent deposited in the common cash of a bank and subject to withdrawal at the option of the depositor 4 : a right under Article 9 of the Uniform Commercial Code to payment for goods or services which is not contained in an instrument or chattel paper and that may or may not have been earned by performance vi : to give a financial account [a duty to ] ...


return

return 1 a : to give (an official account or report) to a superior (as by a list or statement) [ the names of all residents in the ward] [ a list of jurors] b : to bring back (as a writ, verdict, or indictment) to an office or tribunal [the sheriff must the execution…to the proper clerk within sixty days "J. H. Friedenthal et al."] [the grand jury ed six indictments] [ed a verdict of not guilty] 2 : to bring in or produce (as earnings or profit) : yield re·turn·able adj n 1 a : the delivery of a court order (as a writ) to the proper officer or court b : proof of service 2 : return day 3 : an account or formal report (as of an action performed or duty discharged or of facts and statistics) [census s] ;esp : a set of tabulated statistics prepared for general information usually used in pl. 4 a : a report of the results of balloting [election s] b : an official declaration of the election of a candidate [each house shall be the judge of the elections, s,...


Emeritus

Honorably discharged from the performance of public duty on account of age infirmity or long and faithful services said of an officer of a college or pastor of a church...


Masters of the Supreme Court

Masters of the Supreme Court, in the King's Bench Division, officials, seven in number, deriving their title from the (English) Jud. (Officers) Act, 1879 (see now Jud. Act, 1925, ss. 106, 122, Sched. III., Part I.), and filling the places of the Masters of the Common Law Courts, the King's Coroner and Attorney, the Master of the Crown Office, the two Record and Writ Clerks, and the three Associates. Their jurisdiction is mainly to hear summonses for directions (see DIRECTIONS, SUMMONS FOR), to supervise pleadings, and decide as to discovery. There are also Masters in the Chancery Division who have succeeded to the position and powers of the Chief Clerks of the Chancery judges, the title of 'Master of the Supreme Court' having been substituted for that of 'Chief Clerk in 1897. Under the present system there are three sets of Chancery Chambers, each with four Masters and attached to two judges. The duties of the Masters are to hear summonses for directions, take accounts and answer inqui...


Treasurer of a County

Treasurer of a County, he that keeps the county stock. As to his duties to receive and make payments, and keep books and accounts, see 12 Geo. 2, c. 29, and 15 & 16 Vict. c. 81, s. 50, Chit. Stat., tit. 'County'. (Local Government Act, 1888, s. 80; and Local Government Act, 1933, ss. 86, 102, 184)...


Qualifying service

Qualifying service, 'qualifying service' under rules means 'service qualifying for pension', Hans Raj v. State of Punjab, AIR 1985 SC 69 (74): (1985) 1 SCC 134: (1985) 1 SCR 1040. [Punjab Civil Service (Pre-mature Retirement Rule), 1975, R. 2(3)]Means service rendered while on duty or otherwise which shall be taken into account for the purpose of pensions and gratuities admissible, Union of India v. S. Dharmalingam, AIR 1994 SC 592: (1994) 1 SCC 179: (1994) 1 SCJ 58: (1994) SCW 238: (1994) 1 Serv LJ (SC) 169: (1994) 26 ATC 575: (1994) 68 Fac LR 140: (1994) 1 UJ (SC) 45: (1994) 1 Lab LN 11....


Prest

Prest, a duty in money that was to be paid by the sheriff on his account in the Exchequer, or for money left or remaining in his hands. Abolished by 2 & 3 Edw. 6, c. 4...


Patwari

Patwari, is a minor officer entrusted with the duty of maintaining the accounts and other relevant re-cords pertaining to the revenue business, S. Gurmej Singh v. Pratap Singh, AIR 1960 SC 122....


In the opinion of Income Tax Officer

In the opinion of Income Tax Officer, The expression 'in the opinion of the Income-tax Officer' in the proviso to s. 13 of the Indian Income-tax Act, 1922, does not confer a mere discretionary power, in the context it imposes a statutory duty on the Income-tax Officer to examine in every case the method of accounting employed by the assessee and to see whether or not it has been regularly employed and to determine whether the income, profits and gains of the assessee could properly be deduced therefrom, CIT v. A. Krishnaswamy Mudaliar, AIR 1964 SC 1843: (1964) 7 SCR 776. (Income-tax Act, 1922, s. 13...



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