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Set-off

separate action might be sustained, due to the party defendant from the party plaintiff. It was a defence crated by 2 Geo.2, c. 22, and had no existence at Common Law, and could only be pleaded in

Tax

practical importance, The Law of Taxation; I. Thomas, Cooley, 4th Edn., 1924, p. 61. Tax, includes any toll, crate, cess fee or other import leviable or levied under the Act. [M.P. Municipalities Act, 1961, s. 3(37)] Tax,

Trust for sale

Trust for sale. Trusts for sale of land were commonly crated in settlements and well-drawn wills. The effect was to convert realty into personalty so that the proceeds devolved

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