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Fees and taxes

payment for some special privilege granted on service rendered. Taxes and taxation are, therefore, distinguishable from various other contributions, charges, or burdens paid or imposed for particular purposes and under particular power or functions of the Government,

Tax

Some general principles of taxation have been said to be:- (1) The subjects of every State ought to contribute to the support of the Government as nearly as possible in proportion to their respective abilities; that is,

Cultivating tenant

Cultivating tenant, a person should contribute physical labour to be within the ambit of s. 2(ee) of the said Act, S.N. Sudailaimuthu Chettiar v.

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Compulsory deposite

insurance (or the payment of subscriptions or premia in respect of a family pension fund), and includes any contribution and any interest or increment which has accrued under the rules of the fund on any such subscription,

Directors

s. 37(1)(iv.). By sub-s. (3) any director becoming liable to pay damages under the Act is entitled to contribution from his co-directors, unless the co-directors were innocent, and he was guilty of fraudulent misrepresentation, thus forming an

Work of joint authorship

of joint authorship, means a work produced by the collaboration of two or more authors in which the contribution of one author is not distinct from the contribution of the other author or authors. [Copyright Act, 1957

Sue and labour clause

the assured or his agents to avert the loss. The clause does not cover general average losses and contributions and salvage charges, (English) Marine Insurance Act, 1906, s. 78 (2), and see Aitchison v. Lohre, (1879) 4

Scot and lot

Scot and lot [fr. sceat, Sax., part, and lot], a customary contribution laid upon all subjects according to their ability. Whoever were assessed to any contribution, though not by equal

Profits in lieu of salary

from the scope of that expression any payments received by the assessee from a provident fund, his own contributions to the fund or any interest on such contributions, CIT v. G. Hyatt, AIR 1971 SC 725 (726):

Prize chit

foreman, agent or in any other capacity, monies in one lump sum or in instalments by way of contributions or subscriptions or by sale of units, certificates or other instruments or in any other manner or as

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