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Wilful

Ashok Paper Kamgar Union v. Dharam Gowdas, (2003) 11 SCC 1 (15). Wilful act must be intentional, deliberate, calculated and conscious, with full knowledge or legal consequence following therefrom, State of Orissa v. MD. Illias, (2006) 1

Wages

include leave wages. Therefore, the word 'wages' in s. 31 of the Act will mean wages which are calculated under s. 27 of the Act, Mangalore Ganesh Beedi Works v. Union of India, AIR 1974 SC 1832:

Using a false property mark

or goods, or uses any case, package or other receptacle having any mark thereon, in a manner reasonably calculated to cause it to be believed that the property or goods so marked, or any property or goods

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Turnover

Turnover, in laws dealing with Sales Tax, 'turnover' includes tax in calculating the total turnover, there is nothing wrong in treating the tax as part of the turnover, because, 'turnover'

Trade Facilities Acts, 1921 to 1926 (English)

capital or interest of any capital expenditure loan, raised by any Government, public authority or company, for purposes calculated to promote employment in the United Kingdom.

Tonnage

Shipping Act, 1906 (Chitty's Statutes, tit. 'Shipping'). The capacity of a vessel for carrying freight or other loads, calculated in tons, Black's Law Dictionary, 7th Edn., p. 1496

Tax, interest and penalty

claimed from an assessee who has withheld payment of any tax payable by him and it is always calculated at the prescribed rate on the basis of the actual amount of tax withheld and the extent of

Tax return

form on which a person or entity reports income, deductions, and exemptions, and on which tax liability is calculated, Black's Law Dictionary, 7th Edn., p. 1475.

Succession duties

upon real or personal property to which any person succeeds on the death of another. The duty is calculated on the capitalized value for the life of the successor of the property succeeded to, in accordance with

Spring guns

Spring guns. The setting of spring guns, etc., calculated to destroy life or inflict grievous bodily harm on a trespasser, is a misdemeanour, Offences against the Person

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