E Collector - Law Dictionary Search Results
Home Dictionary Name: e collector Page 1 of about 19 results (0.004 seconds)E-collector
E-collector, means the person responsible for collection of tax at source who is required to furnishe-TCS Return under this Scheme. [Electronic Filing of Returns of Tax Collected at Source Scheme, 2005, section 2(4)]...
Requisition and acquisition
Requisition and acquisition, there are significant differences between 'requisition' and 'acquisition'. These have different legal consequences and these affect the owners concerned in different manners. The requisition is taking over of possession of the property normally for a limited period whereas the acquisition is taking over of title of the property permanently. But the State has the power both of requisition as well as acquisition, subject to one condition, i.e., the property acquired or requisitioned must be for public purpose, Jiwani Kumar Paraki v. First Land Acquisition Collector, AIR 1984 SC 1707: (1984) 4 SCC 612: (1985) 1 SCR 686....
Office of profit
Office of profit, a person who was a Pramukh at the time of filing of nomination papers and who was drawing a honorarium was not holding an office of profit, Umrao Singh v. Yeshwant Singh, AIR 1970 Raj 134 (141). [Constitution of India, Art. 102(1)(a)]It need not be in the service of Government. Generally it is understood that an office means a position to which certain duties are attached. An office of profit involves two elements namely that there should be such an office and that it should carry some remunerations. It is not the same as holding a post under the Government and therefore for holding an office of profit under the Government, a person need not be in the service of the Government, Satrucharla Chandrasekhar Raju v. Vyricherla Pradeep Kumar Devi, AIR 1992 SC 1959: (1992) 4 SCC 404.The word 'office' does not, therefore, necessarily imply that it must have an existence apart from the person, who may hold it. Cases are known, in which, in order to make use of the Special know...
Compensation
Compensation, according to dictionary it means, 'compensating or being compensated; thing given as recompense;'. In legal sense it may constitute actual loss or expected loss and may extend to physical mental or even emotional suffering, insult or injury or loss, Ghaziabad Development Authority v. Balbir Singh, (2004) 5 SCC 65 (75): AIR 2004 SC 2141.--Making things equivalent, satisfying or making amends, a reward for the apprehension of criminals; also that equivalent in money which is paid to the owners and occupiers of lands taken or injuriously affected for public purposes and under Act of Parliament, e.g., the (English) Lands Clauses Consolidation Act, 1845 (8 & 9 Vict. c. 18), but where the land is acquired compulsorily by a Government Department or any local or Public Authority the compensation is regulated by the (English) Acquisition of Land (Assessment of Compensation) Act, 1919 (9 & 10 Geo. 5, c. 57) and Rules of 1919, and see Housing Act, 1936, ss. 40 and 42 and Schedules, ...
Distress
Distress [fr. distringo, Lat., to bind fast; districtio, Med. Lat., whence distraindre, Fr.], a taking, without legal process, of a personal chattel from the possession of a wrong-doer into the hands of a party grieved, as a pledge for the redressing an injury, the performance of a duty, or the satisfaction of a demand.This remedy may be resorted to by a landlord for recovery of rent in arrear, by a rate collector or tax collector for recovery of rates or taxes, and by justices of the peace for the recovery of fines due on summary convictions.A distress may be made of common right for the rent payable by a tenant to a landlord, technically termed 'rent-service,' and by particular reservation, or under s. 121 of the (English) Law of Property Act, 1925, for rent-charges, and also for rents-seck since the (English) Landlord and Tenant Act, 1730 (4 Geo. 2, c. 28), s. 5, which extended the same remedy to rents-seck, rents of assize, and chief-rents, and thereby in effect abolished all mater...
Office
Office, an employment, either judicial, municipal (see CORPORATE OFFICE), civil, military, or ecclesiastical.As to obtaining offices by desert only, the repealed 12 Ric. 2, c. 2, enacted that--The Chancellor, Treasurer, . . . the Justices of the one bench and the other, Barons of the Exchequer and all other that shall be called to ordain, name, or make justices of the peace, sheriffs, . . . or any other officer or minister of the King shall be firmly sworn that they shall not ordain name, or make justice of peace, sheriff . . . nor other officer or minister of the King for any gift or brocage, favour or affection: nor that none that pursueth by him or by other privily or openly to be in any manner of office shall be put in the same office or in any other; but that they make all such officers and ministers of the best and most lawful men, and sufficient to their estimation and knowledge.Officia magistratus non debent esse venalia, (The offices of a magistrate ought not to be saleable.)L...
Procedure established by law
Procedure established by law, does not mean due process of law, A.K. Gopalan v. State of Madras, AIR 1980 SC 27.In India as in UK, the legislature is free to lay down any procedure, within the ambit of its legislative power, all that is required to deprive a person of his life or personal liberty is to lay down a procedure by an intra vires enactment, A Commentary on the Constitution of India, Durga Das Basu, 6th Edn., Vol. D, p. 101.In UK the law being State made or enacted and not the general principles of natural justice, procedure established by law means the procedure proscribed by the legislature, A Commentary on the Constitution of India, Vol. D , 6th Edn., p. 101.Means procedure enacted by a law made by the State, that is to say, the Union Parliament or the legislatures of the State, Collector of Malabar v. Erimmal Ebrahim Hajee, AIR 1957 SC 688. (See Constitution of India, Art. 21)Means the procedure prescribed by the law of the State. (Constitution of India, Art. 21)The term ...
Shall
Shall, a word of slippery semantics in a rule is not decisive and the context of the statute, the purpose of the prescription, the public injury in the event of neglect of the rule and the conspectus of circumstances bearing on the importance of the condition have all to be considered before condemning a violation as fatal, State of Punjab v. Shamlal Murari, (1976) 1 SCC 719.Shall, does not always mean that an act is obligatory or mandatory and it depends upon the context in which the word 'shall' occurs and the other circumstances, Ramnath Narayana Mauzo of Margoa v. Union Government of India, AIR 1968 Goa 85.Shall, does not always mean that the enactment is obligatory or mandatory. It depends upon the context in which the word shall occurs and the other circumstances, State of Madhya Pradesh v. Azad Bharat Finance Co., (1966) (Supp) SCR 473: (1967) 1 SCJ 815.Shall, in a statute, though generally taken in a mandatory sense, does not necessarily mean that in every case it shall have th...
Rate
Rate, A contribution levied by some public body for a public purpose, as a poor rate, a highway rate, a sewers rate, upon, as a general rule, the occupiers of property within a parish or other area.Proportional or relative value; the proportion of which quantity or value is adjusted, Black's Law Dictionary, 7th Edn., p. 1268.The term 'rate' is also used to mean a charge by a water, gas, railway, or other public undertaking for services rendered e.g., (English) Railways Act, 1921, s. 20; Metropolitan Water Board Charges Act, 1921 (11 & 12 Geo. 5, c. xciv.).The poor rate was levied under the (English) Poor Relief Act, 1601 (43 Eliz. s. 2), on the occupiers in each parish of 'lands, houses, tithes, coal mines, or saleable underwoods,' and the (English) Rating Act, 1874, extended the liability to rates to: (1) land used for a plantation or a wood, or for the growth of saleable underwood, and not subject to any right of common; (2) rights of fowling, shooting, taking, or killing game, or ra...
Levy
Levy, may include both the process of taxation as well as the determination of the amount of tax or duty, S.K. Pattanaik v. State of Orissa, (2000) 1 SCC 413.The term 'levy' is wider in its import than term 'assessment'. It may include both 'imposition' as well as 'assessment' Imposition is generally used for levy of a duty or tax by legislative provisions indicating the subject-matter of levy and rate of levy. Levy of duty does not mean actual collection, Collector of Central Excise, Chandigarh v. Smith Kline Beecham Consumer Health Care Ltd., AIR 2003 SC 829. [see Central Excise Act, 1944 (1 of 1944)][fr. levo, Lat.], the act of raising money or men.Assessment and collection of income tax The expression 'levy, assessment and collection of income-tax' in section 13(1) of the Finance Act, 1950, was wide enough to comprehend re-assessment proceedings under section 34 of the Income Tax Act, 1922, Income Tax Officer v. K.N. Guruswamy, AIR 1958 SC 808: (1959) SCR 785.Levy under section 14(...
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