Commissioners Clauses Act - Law Dictionary Search Results
Railway
The section is permissive only, Johnson v. Midland Ry. Co., (1849) 18 LJ Ex 366; but the Railway Commissioners may compel a company to act as carriers; and some special Acts, e.g., that of the Great Northern … is constructed and managed (1) under a local and personal Act of Parliament; and (2) under the Companies Clauses, Lands Clauses, and Railways Clauses Consolidation Acts; and (3) under the general Acts relating to railways. The (English)
Means and includes
and also what it includes is obviously meant to be exhaustive. As Lord Watson observed in Dilworth v. Commissioner of Stamps, 1899 AC 99. The word 'include' is very generally used in interpretation clauses in order to … includes', on the other hand, indicate 'an exhaustive explanation of the meaning which, for the purposes of the Act, must invariably be attached to these words or expressions', P. Kasilingam v. P.S.G. College of Technology, AIR 1995
Deed
the description of the property affected, with any savings or exceptions. (e) General Words were inserted with sweeping clauses prior to the Conveyancing Act, 1881, under which a conveyance, in the 'general words,' enumerated all the particulars
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Shall
State Government, the State Industrial Court or a District Industrial Court may also refuse to take action, Labour Commissioner v. Burhanpur Tapti Mills Ltd., AIR 1964 SC 1687: (1964) 7 SCR 484. (v) The use of the … AIR 1979 SC 1149 (1153): (1979) 2 SCC 196: (1979) 1 SCR 1070. (ix) The word 'shall' in clause (c) of sub-s. (1) of s. 244 of the Andhra Pradesh (Telengana Area) District Municipalities Act, 1956 in
Manufacture
a new and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006) 4 SLT … SCC 653: (1981) 2 SCR 271. The word 'manufacture' occurring in the expression 'used in the manufacture' in clause (b) of Rule 27 cannot be given a limited meaning. 'Manufacture' and 'manufacturing process' is that as a … Words and Phrases (Permanent Edition), Vol. 26. It is the process or activity which brings into being articles which are known in the market as
Salary or wages
or other retirement benefit payable to the employee or any ex gratia payment made to him; (vii) any commission payable to the employee. [The Payment of Bonus Act, 1965 (21 of 1965), s. 2 (21)] The decision … barter of goods, (j) disposal of goods by a person in the manner prescribed in Explanation (iii) to clause 10 but does not include a mortgage, hypothecation, charge or pledge; and the words 'sell' 'buy' and purchase
Religious charity
festival or observance of a religious character, whether it be connected with a math or temple or not', Commissioner v. Narayana Ayyangar, AIR 1965 SC 1916 (1917): (1965) 3 SCR 168. [T.N. Hindu Religious and Charitable Endowments … Religious charity, clause (13) of s. 6 defines 'religious charity' as meaning 'a public charity associated with a Hindu festival or … 1916 (1917): (1965) 3 SCR 168. [T.N. Hindu Religious and Charitable Endowments Act, 1951 s. 6(13)]
Set up and established
but operations for establishment cannot be equated with the establishment of the unit itself or its setting up, Commissioner of Wealth Tax v. Rama Raju Surgical Cotton Mills Ltd., AIR 1967 SC 509 (511): (1967) 1 SCR … Set up and established, the word 'set up' in clause (xxi) of s. 5(1) of the Wealth Tax Act, 1957, is equivalent to the word 'established', but operations
Rate applicable to the total income of the company
by the Act for the relevant year generally in reference to incomes of companies, Rajputana Agencies Ltd. v. Commissioner of Income Tax, AIR 1959 SC 265: (1959) Supp 1 SCR 142. … company, the expression 'rate applicable to the total income of the company' meant the rate actually applied. The clause referred to the specific or definite rate which was determined to be applicable to the taxable income of
Capital asset
is of the widest amplitude, and apparently covers all kinds of property except the property expressly excluded by clause (i) to (iv) of the sub-s. which, it will be seen, does not include goodwill. But the definitions … Capital asset, The expression 'capital asset: is defined in S. 2(14) of the Income-tax Act, 1961 to mean 'property of any kind held by an assessee'. It is of the widest amplitude, and
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