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Levy, Imposition, Collection

in its import than the term 'assessment'. It may include both 'imposition' of a tax as well as assessment. However, 'levy' does not extend to 'collection'. Article 265 of the Constitution makes a distinction between 'levy' and

Lands Clauses Consolidation Act, 1845, (English)

the claim does not exceed 50l., by two justices of the peace. Under the Act of 1919 the assessment must be referred to an official arbitrator or to an agreed arbitrator or to an assessment by the

Upto

that the particular date is the one up to which the state of account has been ascertained, income-tax assessed up to a particular date is not confined to the tax actually assessed before that date, but includes

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Service

of personal service. [Foreign Exchange Management Act, 1999 (42 of 1999), s. 2(zb)] 'Service' of an order of assessment in the context of the scheme of the Act and the Rules means something subsequent and distinct from

Special jury

higher degree, or shall be a banker or merchant, or who shall occupy a private dwelling-house rated or assessed to the poor rate, or to the inhabited house duty, on a value of not less than 100l.

Smallness of profit

Smallness of profit, the Legislature has deliberately used the expression 'smallness of profit' and not 'smallness of assessable income' and there is noth-ing in the context in which the expression 'small-ness of profit' occurs which justifies

Information

income-tax authorities or other courts of law which decide income-tax matter. Whether the ground on which the original assessment is based is held to be erroneous by a superior court in some other case, that will also

Company

company, or (ii) any association, whether incorporated or not and whether Indian or non-Indian, which is or was assessable or was assessed as a company for the assessment for the year ending on the 31st day of

Escaped income

confine the meaning of the word 'escape' only to cases where no return has been submitted by the assessee. Even if the assessee has submitted a return of his income, cases may well occur where the whole

Munsarib Kammi

property allowed remission or reduction of rent-assessment specially applied to remission granted in Dindigal by Mr. Peter. Hulus assessment is assessment fixed in the same area by Mr. Hurdis

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