Doubleness - Law Dictionary Search Results
Home Dictionary Name: doublenessDouble taxation
Double taxation, The expression 'double taxation' is often used in different senses, namely, in its strict legal sense of direct double taxation and in its popular sense of indirect double taxation. Double taxation in the strict legal sense means taxing the same property or subject matter twice, for the same purpose, for the same period and in the same territory. To constitute double taxation, the two or more taxes must have been (1) levied on the same property or subject matter, (2) by the same government or authority, (3) during the same taxing period, and (4) for the same purpose, Sri Krishna Das v. Town Area Committee, (1990) 3 SCC 645: AIR 1991 SC 2096. (Income-tax Act, 1961, s. 4)See also C.I.T. v. P.V.A.L. Kulandagan Chattiar, (2004) 6 SCC 235.Double taxation, is that to constitute double taxation, objectionable or prohibited, the two or more taxes must be (1) Imposed on the same property, (2) by the same State or Government, (3) during the same taxing period, and (4) for the sa...
Double complaint, or Double quarrel
Double complaint, or Double quarrel, duplex querela, a grievance made known by a clerk or other person, to the archbishop of the province, against the ordinary, for delaying or refusing to do justice in some cause ecclesiastical, as to give sentence, or institute a clerk, as in the celebrated case of Gorham v. Bishop of Exeter, (1850) 19 LJ Ex 376, CP 200, QB 279, in which the plaintiff, a clerk, succeeded on appeal in duplex querela against the defendant for not instituting him on the ground of alleged unorthodox views on Baptism, etc. It is termed a double complaint, because it is most commonly made against both the judge and him at whose suit justice is denied or delayed; and by Canon 95 the period of two months which the bishop had to inquire of the sufficiency of a clerk was abridged to twenty-eight days, before the expiration of which a duplex querela could not be brought....
Double insurance
Double insurance takes place when the assured makes two or more insurances on the same subject, the same risk, and the same interest. The assured may recover the amount of his actual loss against any of the insurers, but nothing beyond this, and if he obtains full satisfaction from one of the assurers, the latter is entitled to contribution from the others. Excess of indemnity received by the assured is held by him in trust for the assurers. Double insurance is therefore entirely different from re-insurance, which is effected by the underwriter to secure himself from a loss. Double insurances are not prohibited by the law maritime unless fradulently made; see Arnould on Marine Insurance, 8th Edn. P. 430; the Marine Insurance Act, 1906, ss. 32, 80; Newby v. Reid, (1763) 1 W Bl 416.Double insurance is prohibited under the (English) National Health Insurance, Old Age, and Widows, etc., (English) Contributory Pensions Act, 1936....
Double the ordinary rate of wages
Double the ordinary rate of wages, by using the phrase 'double the ordinary rate of wages' the rule-making authority seems to us to have intended that the worker should be the recipient of double the remuneration which he, in fact, ordinarily receives and not double the rate of minimum wages fixed for him under the Act, Y.A momarde v. Authority, AIR 1972 SC 1721 (1726). [Madhya Pradesh Minimum Wages Rules (1951), s. 25(1)(b)]...
Doubling
The act of one that doubles a making double reduplication also that which is doubled...
Double or treble damages
Double or treble damages are given in some cases, by particular statutes; see, e.g., 2 Wm. & M. sess. 1, c. 5, ss. 4 and 5, which gave double and treble damages for pound breach and wrongful sale upon a distress respectively, but at common law the damages are always single. They are not reckoned in the same manner as double and treble costs, but arithmetically....
double dipper
double dipper : an individual who engages in double dipping ...
double jeopardy
double jeopardy : the prosecution of a person for an offense for which he or she has already been prosecuted — see also jeopardy, Amendment V to the Constitution in the back matter compare merger NOTE: The Fifth Amendment to the Constitution states that no person shall “be subject for the same offense to be twice put in jeopardy of life or limb.” The double jeopardy clause bars second prosecutions after either acquittal or conviction, and prohibits multiple punishments for the same offense. ...
Doubleness
The state of being double or doubled...
Contingency with a double aspect
Contingency with a double aspect, is a kind of executory interest which maybe termed an alternative interest. This is an 'interest that is only to vest in case the next preceding interest should never vest in any way, through the failure of the contingency on which such preceding interest depends. As when a testator devises to A. for life; and if he have issue male, then to such issue male and his heirs for ever; and if he die without issue male, then to B. and his heirs for ever; or, where a testator bequeaths personal estate to the first son of A., and if A. should have no son, then to B.' These interests, considered in conjunction with those for which they are substitutionary, are sometimes termed 'contingencies with a double aspect.'-Smith's Compendium of Real and Personal Property, 6th Edn., p. 376....
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