Block Book - Law Dictionary Search Results
Home Dictionary Name: block bookBlock book
A book printed from engraved wooden blocks instead of movable types...
Block-age
Block-age, is a condition of a large block of items of property (as share of stock) that requires special valuation for purposes of estate and gift tax because the value of the items sold as a block differs from their value if sold individually, Webster's Dictionary of Law, Indian Edn. (2005), p. 53.Means the condition of a large block of items of property (as shares of stock) that requires special valuation of purposes of estate and gift tax because the value of items sold as a block differs from their value if sold individually, Webster's Dictionary of Law, Indian Edn. (2005), p. 53....
Block system
A system by which the track is divided into short sections as of three or four miles and trains are so run by the guidance of electric or combined electric and pneumatic signals that no train enters a section or block until the preceding train has left it as in absolute blocking or that a train may be allowed to follow another into a block as long as it proceeds with excessive caution as in permissive blocking...
Block
To obstruct so as to prevent passage or progress to prevent passage from through or into by obstructing the way used both of persons and things often followed by up as to block up a road or harbor to block an entrance...
Block chain
A chain in which the alternate links are broad blocks connected by thin side links pivoted to the ends of the blocks used with sprocket wheels to transmit power as in a bicycle...
Blocking
The act of obstructing supporting shaping or stamping with a block or blocks...
Book
Book, the 'book' in common acceptation is a literary composition from which one may extend or advance his or her knowledge and learning, Commr. of Customs v. Parasrampuria Synthetics Ltd., (2001) 9 SCC 74 (82).--For the purposes of s. 15 of the Copyright Act,1911, dealing with the delivery of books to certain libraries, the expression 'book' includes every part or division of a book, pamphlet, sheet of letter-press, sheet of music, map, plan, chart or table separately published, but not a second or subsequent edition of a book unless such edition contains additions or alterations either in the letterpress, or in the maps, prints, or other engravings belonging thereto. By s. 15 a copy of every book published in the United Kingdom must be sent to the British Museum, and on written demand to the Bodleian Library, Oxford, the University Library, Cambridge, the Library of the Faculty of Advocates at Edinburgh, and the Library of Trinity College, Dublin, and subject to certain provisos the N...
Book of account
Book of account, It involves either addition or subtraction or both of these operations of arithmetic. A book which contains successive entries of items may be a good memorandum book; but until those entries are totalled or balanced, or both, as the case may be, there is no reckoning and no account. In the making of totals and striking of balances from time to time lies the chief safeguard under which books of account have been distinguished from other private records as capable of containing substantive evidence on which reliance may be placed', CBI v. V.C. Shukla, (1998) 3 SCC 410: AIR 1998 SC 1406: 1998 Cr LJ 1905 (SC).-All companies registered under the (English) Companies Act,1929, are by s. 122 obliged to keep books of account of (a) all receipts and expenses with matters relating thereto; (b) all sales and purchases; and (c) the assets and liabilities of the company: these books are to be open to inspection by the directors-heavy penalties for non-compliance are imposed. The aud...
Printed books and printed manuals
Printed books and printed manuals, including those in loose-leaf from which the binder, has been specifically referred to a 'Nil' duty article. It is in this context that the learned Attorney-General in support of the appeal contended that in general trade parlance a book is known by feature like (i) a book has an author, (ii) a book has a publisher, (iii) a book is a priced publication, (iv) the book is available to all and sundry who pay for it, (v) the book does not have a memorandum of understand-ing, (vi) there is no confidentiality about the book, (vii) a book has a subject to deal with, (viii) the pages are serially numbered and neatly bound, and (ix) the last but not the least, it should have ISBN Code i.e. International Books Subscriber Nomen-clature, Commissioner of Customs v. Parasrampuria Synthetics Ltd., AIR 2001 SC 3501: (2001) 93 DLT 339 (SC): (2001) 77 ECC 449 (SC): 2001 ECR 185 (NULL): 2001 (133) ELT 9 (SC): (2002) 2531 TR 274 (SC): JT 2001 (7) SC 243: 2001 (6) SCALE 5...
Banker's Books
Banker's Books, includes ledgers, day books, cash-books, account-books and other records used in the ordinary business of the bank, whether in written form or kept on microfilm, magnetic tape, or other forms of retrieval mechanism, State of Norway's Application, (1987) QB 433; Williams v. Summer Field, (1972) 2 QB 513.Banker's Books, includes ledgers, day books, cash-books, account-books and all other records used in the ordinary business of the bank, whether these records are kept in written form or stored in a microfilm, magnetic tape or any other form of mechanical or electronic data retrieval mechanism, either onsite or at any offsite location including back-up or disaster recovery site of both, Banker's Books Evidence Act, 1891, sec. 2(3)...
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