Deputy Commissioner - Law Dictionary Search Results
Home Dictionary Name: deputy commissionerDeputy Commissioner
Deputy Commissioner, 'deputy Commissioner' includes an Assistant Commissioner in charge of a sub-division of a State, AIR 1977 SC 2030. [Mysore Land Acquisition Act, s. 3(c)]...
Collector
Collector, means the chief officer in charge of the revenue-administration of a district and includes any officer whom the State Government, by notification in the Official Gazette may, by name or in virtue of his office, appoint to be a Collector in any local area or with respect to any class of persons, for all or any of the purposes of this Act. [Guardians and Wards Act, 1890 (8 of 1890), s. 4 (6)]Means the Collector having jurisdiction over the area in which the accident occurs. [Public Liability Insurance Act, 1991 (6 of 1991), s. 2 (b)]The expression means the Collector of a district, and includes a Deputy Commissioner and any officer specially appointed by the [appropriate Government] to perform the functions of a Collector under this Act. [Land Acquisition Act, 1894 (10 of 1894), s. 3 (c)]Collector,--(a) means, within the limits of the towns of Calcutta, Madras and Bombay, the Collector of Calcutta, madras and Bombay, respectively, and, without those limits, the Collector of a ...
Sale price
Sale price, 'Sale Price' means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery of the cost of installation in case where such cost is separately charged and the expression 'purchase price' shall be construed accordingly, Shree Gopal Industries Ltd. v. State of Rajasthan, AIR 1971 SC 2054: (1971) 2 SCC 532.(ii) Under s. 4 of the Madhya Pradesh General Sales Tax Act, 1958 the liability to pay tax is that of the dealer. The purchaser has no liability to pay tax. There is no provision in the Act from which it can be gathered that the Act imposes any liability on the purchaser to pay the tax imposed on the dealer. If the dealer passes on his tax burden to his purchasers he can only do it by au...
Assessing Officer
Assessing Officer, means the Deputy Commissioner of Income-tax or the Assistant Commissioner or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-s. (1) or sub-s. (2) of s. 120 or any other provision of the Income-tax Act which apply for the purposes of wealth-tax under s. 8 of this Act and also the Joint Commissioner who is directed under clause (b) of sub-s. (4) of the said s. 120 to exercise or perform all or any of the powers and functions conferred on or assigned to the Assessing Officer under that Act. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (ca)]...
Tribunal
Tribunal, includes, within its ambit, all adjudicating bodies, provided they are constituted by the State and are invested with judicial, as distinguished from purely administrative or executive functions, Durga Shankar Mehta v. Thakur Raghuraj Singh, AIR 1954 SC 520: 1954 SCJ 723: (1954) 2 Mad LJ 385.Tribunal, labour court is not a tribunal, State of Assam v. Harizon Union, AIR 1967 SC 442: (1967) 30 FJR 354.Means a court or other adjudicating body, Black's Law Dictionary, 7th Edn., p. 1512.Means the Maharashtra Sales Tax Tribunal constituted under s. 11. [Maharashtra Value Added Tax Act, 2002, s. 2(31)]Means the Registrar or, as the case may be, the Appellate Board, before which the proceeding concerned is pending. [Trade Marks Act, 1999 (47 of 1999), s. 2(1)(ze)]1. A court or other adjudicatory body 2. The seat, bench or place where a judge set, Black's Law Dictionary, 7th Edn.The seat of a judge; a Court of justice.As defined by s. 2(r) of the Industrial Disputes Act, 1947, as amen...
Produce
Produce, is 'to bring forward; to show or exhibit; to bring into view or notice; to bring to surface', Black's Law Dictionary; C.I.T. v. Venkateshwara Hatcheries (P) Ltd., (1999) 3 SCC 632.Produce, is not necessarily confined to what is grown from the ground. It refers also to a finished article or semifinished article made from raw material, Nihal Chand v. Jai Ram, AIR 1930 Oudh 165.Means something that is brought forth either naturally or as a result of effort and work; a result produced, Webster's New International Dictionary; C.I.T. v. Venkateshwara Hatcheries (P) Ltd., (1999) 3 SCC 632.Means to bring forward beget etc., Deputy Commissioner Ag IT, Central Zone Ernakulum v. Palampadam Plantation Ltd., Kottayam, 1969 Ker LT 313: 1969 UJ SC 109: AIR 1969 SC 930: 1969 (1) SCC 662: 1969 (25) STC 231: 1961 (1) SCWR 435....
Water supply and sanitary fittings
Water supply and sanitary fittings, the expression 'sanitary fittings' has received judicial interpreta-tion by the Supreme Court in State of Uttar Pradesh v. Indian Hume Pipe Ltd., [39 STC 355: (1977) 2 SCC 724: 1977 SCC (Tax) 335], where it has been laid down that 'sanitary fittings' according to the popular sense of the term mean such pipes or materials as are used in lavatories, urinals or bathrooms of private houses or public buildings. The use of the word 'fittings' suggests that the expression is intended to refer to articles or things which are fitted or fixed to the floor or walls of a building and they may in a given case include even articles or materials fitted or fixed outside, provided they can be considered as attached or auxiliary to the building or part of it such as, for example, a pipe carrying faecal matter from the commode to the septic tank, but they cannot include pipes laid underground for carrying water supply. Moreover, the words 'water supply... fittings' do ...
Verify
Verify, in relation to a digital signature, electronic record or public key, with its grammatical variations and cognate expression means to determine whether:(a) the initial electronic record was affixed with the digital signature by the use of private key corresponding to the public key of the subscriber;(b) the initial electronic record is retained intact or has been altered since such electronic record was so affixed with the digital signature. [Information Technology Act, 2000 (21 of 2000), s. 2(1) (zh)]1. To prove to be true, to confirm or establish the truth or truthfulness of; to authentically2. To confirm or substantiate by oath or affidavit; to swear to the truth of, Black's Law Dictionary, 7th Edn.Means to ascertain, to confirm, to test the truth or accuracy of, and to prove to be true. That the authority must append his verification to the declaration made by candidate on solemn affirmation, Nanak Singh v. Deputy Commissioner Amritsar, (1968) 70 Punj LR 1095....
Produced
Produced, the word 'produced' appear in the definition can only mean 'to bring forth, bring into being or existence - to bring (a thing) into existence from its raw materials or elements': (See the meaning of the word 'produce' in the Shorter Oxford English Dictionary). According to Webster's International English Dictionary the verb 'produce' means to bring forward, beget etc. The juxtaposition of the word 'manufacture' with 'agriculture' and 'horticulture' is significant and cannot be lost sight of. The intention in employing the word 'produced' obviously was to introduce an element of volition and effect involving the employment of some process for bringing into existence the goods, Deputy Commissioner of Agricultural Income Tax v. Messrs. Palampadam Plantations Ltd., AIR 1969 SC 930 (931): (1969) 1 SCC 662: (1969) 3 SCR 674. [Kerala General Sales Tax Act (15 of 1963), s. 2(viii)(c)](ii) The word 'produced' appearing in Entry 84 of List I of the Seventh Schedule is used in juxta-pos...
Sales in the course of import
Sales in the course of import, a sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase - (a) occasions the movement of goods from one State to another; or (b) is effected by a transfer of documents to title to the goods during their movement from one State to another.' It seems that the expression 'occasions the move-ment of goods' occurring in s. 3(a) and s. 5(2) must have the same meaning, K.G. Lhosla & Co. (P) Ltd. v. Deputy Commissioner of Commercial Taxes, AIR 1966 SC 1216: (1966) 3 SCR 352....
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