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Levied

v. Union of India, AIR 1989 SC 516 (538): (1988) Supp (3) SCR 770: (1989) 3 SCC 488. [Additional Duties of Excise (Goods of Special Importance) Act, 1957, s. 3]

Mineral rights duty

minerals (see that title). This tax falls upon the proprietor or lessor and is for practical purposes an additional 'landlord's property tax' imposed upon minerals. These ss. have been amended by 2 & 3 Geo. 5, c.

Widow

of the intestate shall stand charged with the payment of a net sum of 1000l. free of death duties and costs to the surviving husband or wife (with interest from date of death at 5 per cent. … (with or without issue) the surviving husband or wife shall take the personal chattels (q.v.) absolutely and in addition the residuary estate of the intestate shall stand charged with the payment of a net sum of 1000l.

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Luxury

enjoyment; means of luxurious enjoyment; (4) in a particularized sense; something which conduces to enjoyment or comfort in addition to what are accounted the necessaries. Hence, in recent use, something which is desirable but not indispensable; and

Civil list

which grant it was provided that the hereditary revenues of the Crown (with the exception of the hereditary duties of excise on beer, ale, and cider, which were to be discontinued during the reign, and as to … 32), to King George VI. Civil List pensions to the amount of 2,500l. a year are also and additionally grantable by the Crown, but only to such persons as 'have just claims on the royal beneficence, or

Sayer

82. Sayer, that which moves: variable imposts distinct from land, rent, or revenues, consisting of customs, tolls, licences, duties on goods; also taxes on houses, shops bazaars, etc, Indian. Would mean large tracts of water which are … Sayer, means all sorts of imports in addition to land revenue and does not include minerals, Secretary of State of India v. Karuna Kanta Chowdhury, 35

Hereditary revenues

the Consolidated Fund.' Sect. 2 of the Act of 1837 directed the produce of all the heritous rates, duties, payments, and revenues in England, Scotland, and Ireland respectively, and also the small branches of the hereditary revenues … s. 2 of the Civil List Act, 1837, to be made part of the Consolidated Fund, with the addition of the Osborne Estate under the Osborne Estate Act, 1902, were during that reign and for six months

Terminal charges

Terminal charges of a railway company, those made at either terminus, in addition to the charges for carriage, as for warehousing, loading, unloading, cartage to or from station, etc. The special

Judicial

acts of special tribunals which though administrative in character perform func-tions resembling those of Courts, Bhailal Jagadish v. Additional Deputy Commissioner, AIR 1953 Nag 89. Judicial, does not necessarily mean acts of a Judge or Legal Tribunal … v. Dublin Corpn., (1878) 2 LR Ir 371. Has two meanings. It may refer to the discharge of duties exercisable by a Judge or by Justices in court or to administrative duties which need not be performed

Locomotives. I

two persons must be employed in driving or attending, and if driving a trailer one or more in addition (s. 17). The period of continuous driving by any one person is limited by (s. 19) to 5-1/2

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