Duty - Law Dictionary Search Results
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duty pl: du·ties [Anglo-French deuté indebtedness, obligation, from deu owing, due, from Old French see due ] 1 : tasks, service, or functions that arise from one's position [performing a police officer's duties] ;also : a period of being on duty see also jury duty 2 : an obligation assumed (as by contract) or imposed by law to conduct oneself in conformance with a certain standard or to act in a particular way [ of good faith] [a to warn of danger] see also public duty doctrine, special duty doctrine duty of can·dor [-kan-dər] : a duty obligating directors of a corporation to disclose all material facts known to them about a transaction when they are seeking shareholder approval duty of care : a duty to use due care toward others in order to protect them from unnecessary risk of harm duty of fair representation : a duty obligating a labor union to represent the employees in its collective bargaining unit fairly and in good faith duty of loy·al·t...
Estate duty
Estate duty. A duty first levied by the (English) Finance Act, 1894 (57 & 58 Vict. c. 30), upon the principal value of all property, real or personal, settled or not settled, which passes or is deemed to pass on the death of a person after 1st August, 1894. Property 'passing' on death includes gifts or dispositions by the deceased to another person within three years of death, the estate duty taking the place of the 'account duty,' leviable on such gifts within twelve months of death, by virtue of s. 38 of the (English) Customs and Inland Revenue Act, 1881, as amended by s. 11 of the (English) Customs and Inland Revenue Act, 1889. Property 'passing' on death includes also settled property, in which the life interest is surrendered to the remainderman by the tenant for life within the three years before the death of the tenant for life, by virtue of s. 11 of the Finance Act, 1900 (62 & 63 Vict. c. 7), passed to alter the law as laid down by the Court of Appeal in Attorney-General v. de ...
Excise duty
Excise duty, it is a tax on articles produced or manu-factured in the taxing country. Generally speaking, the tax is on the manufacturer or the producer, yet laws are to be found which impose a duty of excise at stages subsequent to the manufacture or produc-tion, A.B. Abdul Kadir v. State of Kerala, (1976) 3 SCC 219: AIR 1976 SC 182: (1976) 2 SCR 690. (Constitu-tion of India, Sch. VII, List I Entry 84)According to s. 3(1) of the Customs Tariff Act, 1975 the expression 'the excise duty for the time being leviable on a like article if produced or manu-factured in India' means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India or, if a like article is not so produced or manufactured which would be leviable on the class of description of article to which the imported article belongs, and where such duty is leviable at different rates, the highest duty, Khandelwal Metal and Engineering Works v. Union of India, (1985) 3...
Active duty
Active duty, in relation to a person subject to this Act, means any duty as a member of the Force during the period in which such person is attached to, or forms part of, a unit of Force-(i) which is engaged in operations against an enemy, or (ii) which is operating at a picket or engaged on patrol or other guard duty along the borders of India, and includes duty by such person during any period declared by the Central Government by notifica-tion in the Official Gazette as a period of active duty with reference to any area in which any person or class of persons subject to this Act may be serving. [Border Security Force Act, 1968, s. 2 (1)(a)]Means the duty to restore and preserve order in any local area in the event of any disturbance therein. [Central Reserve Police Force Act, 1949 (66 of 1949), s. 2 (a)]Means, in relations to a person subject to this Act means any duty as a member of the Force during the period in which such person is attached to, or forms part of, a unit of the For...
Countervailing duty
Countervailing duty, is imposed when excisable articles are imported into the State, in order to counter-balance the excise duty, which is leviable on similar goods if manufactured within the State. So far as countervailing duty is concerned, the incidence of the impost is on the import of the excisable articles, i.e. at the time of entry into the State, S.K. Pattanaik v. State of Orissa, AIR 2000 SC 612 (613): (2000) 1 SCC 413. [Bihar and Orissa Excise Act, (2 of 1915), s. 27]Under s. 2A of the Tariff Act any article which is imported into India shall be liable to customs duty equal to the excise duty for the time being leviable on a like article if produced or manufactured in India. Such customs duty in addition to the duty under the Tariff Act is known as countervailing duty, Dunlop India Ltd. v. Union of India, AIR 1977 SC 597 (599): (1976) 2 SCC 241. [Indian Tariff Act, 1934, s. 2A]. See also State of Uttar Pradesh v. Delhi Cloth Mills, (1991) 4 SCC 454....
special duty doctrine
special duty doctrine : an exception to the public duty doctrine that imposes liability for injury on a government entity when there is a special duty owed to the plaintiff but not to the public at large called also special duty exception NOTE: The special duty doctrine applies when the duty owed to the plaintiff arises by statute or when the plaintiff has justifiably come to rely on the government's assumption of that duty. ...
Legacy duty
Legacy duty, a tax paid to Government on legacies and shares of residue, rising from 1 to 10 per cent. in proportion of the distance of relationship between the testator or intestate and legatee. The personal representative is liable to pay the duty. He must show a receipt signed by the legate giving certain particulars, including the amount or value of the legacy and the duty payable thereon. Duty is then paid and the receipt is stamped. If the duty is not paid by the personal representative the legatee is chargeable. The principal Acts relating to the legacy duty are the (English) Legacy Duty Act, 1796 (36 Geo. 3, c. 52); the (English) Stamp Act, 1815 (55 Geo. 3, c. 184); the (English) Customs and Inland Revenue Act, 1881 (44 & 45 Vict. c. 12), ss. 41-43; and the (English) Finance (1909-10) Act, 1910, pt. Iii. See Chitty's Statutes, tit. 'Death Duties.' Consult Hanson or Norman on Death Duties....
Settlement estate duty
Settlement estate duty. The further estate duty (see that title) levied under ss. 5 and 17 of the (English) Finance Act, 1894 (57& 58 Vict. c. 30) (Chitty's Statutes, tit. 'Death Duties'), on settled property passing on the death of one person to another not competent to dispose of it. The rate was by the Finance (1909-10) Act, 1910, s. 54, two percent., and the further estate duty, or 'settlement estate duty,' was levied on the principal value of the settled property, with two important qualifications, being these:(1) If the only life interest in the property after the death of the deceased were that of the wife or husband of the deceased, settlement estate duty was not leviable at all. (2) During the continuance of the settlement, the settlement estate duty was not payable more than once.The duty was abolished by the Finance Act, 1914, s. 14, in the case of persons dying after 11th May, 1914....
Succession duties
Succession duties. The (English) Succession Duty Act, 1853, amended by 22 & 23 Vict. c. 21, ss. 12-15, and by the Customs and Inland Revenue Acts, 1881, 1888, and 1889, imposed a new set of duties, varying in amount from 1 per cent. in the case of a child succeeding a parent to 10 per cent. in the case of succession to a stranger in blood, upon real or personal property to which any person succeeds on the death of another. The duty is calculated on the capitalized value for the life of the successor of the property succeeded to, in accordance with a table schedule to the Act of 1853; e.g., if a person aged fifty succeed to property worth 100l. a year, he pays succession duty upon 1242l. 19s. 6d.Succession duties are payable as a rule at the same rate as legacy duty in respect of all property liable to be administered by any Court in Great Britain and Northern Ireland--unlike legacy duty, it falls on property passing by death (succession), under disposition by deed or other instrument (...
Common duty of care
Common duty of care, terms: (1) An occupier of premises owes the same duty, the 'common duty of care' to all his visitors, except insofar as he is free to and does extend, restrict, modify or exclude his duty to any visitor or visitors by agreement or otherwise; (2) The common duty of care is a duty to take such care as in all the circumstances of the case is reasonable to see that the visitor will be reasonably safe in using the premises for the purpose for which he is invited or permitted by the occupier to be there, Maguire v. Sefton MBA (CA), (2006) 1 WLR 2550 [Occupier's Liability Act, 1957, sub-s. 2(1) and (2)]....
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