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Home Dictionary Name: central act Page: 3Wholesale cash price
Wholesale cash price, there can be no doubt that the 'wholesale cash price' has to be ascertained only on the basis of transactions at arms length. If there is a special or favoured buyer to whom a special low price is charged because of extra-commercial considerations, e.g. because he is relative of the manufacturer, the price charged for those sales would not be the 'wholesale cash price' for levying excise under s. 4(a) of the Act, A.K. Roy v. Voltas Limited, AIR 1973 SC 225 (228): (1973) 3 SCC 503: (1973) 2 SCR 1089. [Central Excise and Sales Act, 1944, s. 4(a)]Where a manufacturer sells the goods manufactured by him in wholesale to a wholesale dealer at arms length and in the usual course of business, the wholesale cash price charged by him to the wholesale dealer less trade discount would represent the value of the goods for the purpose of assessment of excise. That would be the wholesale cash price for which the goods are sold at the factory-gate within the meaning of s. 4(a), A...
Qualified medical practitioner
Qualified medical practitioner, means a person having a certificate granted by an authority specified in the Schedule to the Indian Medical Degrees Act, 1916, or notified under s. 3 of that Act or specified in the Schedules to the Indian Medical Council Act, 1956, and includes any person having a certificate granted under any Provincial or State Medical Council Act. [Motor Transport Workers Act, 1961 (27 of 1961), s. 2 (j); See also Mines Act, 1952, s. 2(1)(n)]Means any person registered under any Central Act Provincial Act, or an Act to the Legislature of a State providing for the maintenance of a register of medical practitioners, or, in any area where no such last-mentioned Act is in force, any person declared by the State Government, by notification in the Official Gazette, to be a qualified medical practitioner for the purposes of this Act. [Workmen's Compensation Act, 1923, s. 2 (1) (i)]...
Landlord
Landlord, he of whom land or tenements are holden; who has a right to distrain for rent in arrear, etc., Co. Litt. 57. See Foa or Woodfall on Landlord and Tenant, and also the (English) Rent and Mortgage Interest Restrictions Act, 1920 (10 & 11 Geo. 5, c. 17), s. 70.Includes the person who is receiving or is entitled to receive the rent of a building, whether on his own account or on behalf of another or on behalf of himself and others or as an agent, trustee, executor, administrator, receiver or guardian or who would so receive the rent or be entitled to receive the rent, Raval and Co. v. K.G. Ramachandran, AIR 1974 SC 818: (1974) 1 SCC 424: (1974) 2 SCR 629.Mean a person who is the owner of the building and who has a right to remain in occupation and actual possession of the building to the exclusion of everyone else. It is such a person who can seek to evict the tenant on the ground that he requires possession in good faith for his own occupation, M.M. Quasim v. Manohar Lal Sharma, ...
Controlled industry
Controlled industry, means any industry the control of which by the Union has been declared by any Central Act to be expedient in the public interest. [Contract Labour (Regulation and Abolition) Act, 1970 (37 of 1970), s. 2 (1) (d); Also see Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), s. 2 (d); Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979 (30 of 1979), s. 2 (1) (c); The Industrial Disputes Act, 1947 (14 of 1979), s. 2 (ee)]...
Industrial establishment
Industrial establishment, means an industrial undertaking or a company as defined under s. 3 of the Companies Act, 1956 or a firm registered unders. 59 of the Indian Partnership Act, 1932 which is engaged in any industry, or in any trade, business or service. [Central Industrial Security Force Act, 1968 (50 of 1968), s. 2 (1) (ca)]Industrial establishments, s. 1(3)(b) applies to every establishment within the meaning of any law for the time being in force in relation to establishments in a State. Such an establishment would include an industrial establishment within the meaning of s. 2(ii)(g) of the Payment of Wages Act. Accordingly, the Payment of Gratuity Act applies to an establishment in which any work relating to the construction, development or maintenance of buildings, roads, bridges or canals, or relating to operations connected with navigation, irrigation or the supply of water, or relating to the generation, transmission and distribution of electricity or any other form of po...
Officers of the Supreme Court
Officers of the Supreme Court. by the (English) Judicature Act, 1873, s. 77, the officers of the various courts, whose jurisdiction is by that Act transferred to the High Court of Justice, of the Court of Appeal, were attached to the Supreme Court; by the (English) Judicature Act, 1875, Ord. LX., r. 1, these officers were attached to the divisions which represented the courts of which they were formerly officers; and by the (English) Judicature (Officers) Act, 1879 (42 & 43 Vict. c. 78), they were transferred to the Central Office of the Supreme Court. See, now, (English) Judicature Act, 1925, ss. 105, 221-232....
Cess
Cess [fr. asseoir, Fr., to fix), an assessment or tax. In Ireland it was anciently applied to a exaction of victuals, at a certain rate, for soldiers in garrison, and in modern times is equivalent to the English 'Rate.'Means the cess levied under s. 3. [Research and Development Cess Act, 1986 (32 of 1986), s. 2 (b)]The word 'cess' is used in Ireland and is still in use in India although the word rate has replaced it in England. It means a tax and is generally used when the levy is for some special administrative expense what the name (health cess, education cess, road cess etc.) indicates. When levied as an increment to an existing tax, the name matters not for the validity of the cess must be judged of in the same way as the validity of the tax to which it is an increment, Guruswamy and Co. v. State of Mysore, (1967) 1 SCR 548: AIR 1967 SC 1512. Also see, India Cement Ltd. v. State of T.N., (1990) 1 SCC 12: AIR 1990 SC 85.It means a tax and is generally used when the levy is for some ...
Investigation
Investigation, s. 4(1) of the Code of Criminal Proce-dure, 1898 defines 'investigation' as to include all the proceedings under that Code for the collection of evidence conducted by the police officer or other persons other than a Magistrate in this behalf. Under the Code 'investigation consists generally of the following steps: (i) proceeding to the spot; (ii) ascertainment of the facts and circumstances of the case; (iii) discovery and arrest of the suspected offender; (iv) collection of evidence relating to the commission of the offence which may consist of (a) the examination of various persons (including the accused) and the reduction of their statements into writing, if the officer thinks fit, (b) the search of places of seizure of things considered necessary for the investigation and to be produced at the trial; and (v) formation of the opinion as to whether on the material collected there is a case to place the accused before a Magistrate for trial and if so taking the necessar...
Local bodies
Local bodies, 'local bodies' means Panchayats and Municipalities, by whatever name called, with the meaning of clause (1) of Article 243B and clause (1) of Article 243Q of the Constitution and in the absence of any Panchayats or Municipalities, institutions of self-government constituted under any other provision of the Constitution or any Central Act or State Act. [Biological Diversity Act, 2002 (18 of 2003), s. 2(h)]...
Delhi Special Police Establishment
Delhi Special Police Establishment, means the Delhi Special Police Establishment constituted under sub-s. (1) of s. 2 of the Delhi Special Public Establishment Act, 1946. [Central Vigilance Commission Act, 2003 (45 of 2003), s. 2(c)]Means the Delhi Special Police Establishment constituted under sub-s. (1) of s. 2 of the Delhi Special Police Establishment Act, 1946 (25 of 1946)....
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