E Collector - Law Dictionary Search Results
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Entry, the depositing of a document in the proper office or place; actual entry on land is necessary to constitute a seisin in deed, and is necessary in certain cases, as, e.g., to perfect a common-law lease.When a person without any right has taken posses-sion of land, the party entitled may make a formal but peaceable entry, which is quite an extra judicial and summary remedy, on such lands, declaring that thereby he takes possession, which notorious act of ownership is equivalent to a feudal investiture by the lord; or he may enter on any part of it in the same county, declaring it to be in the name of the whole; but if it lie indifferent counties, he must make different entries. This remedy by entry takes place in three only of the five species of ouster-viz., abatement, intrusion, and disseisin; for as in these the original entry of the wrongdoer was unlawful, they may therefore be remedied by the mere entry of him who has right. But upon a discontinuance or deforcement, the owner...
Charitable institution, under Hindu Law
Charitable institution, under Hindu Law, a tank can be an object of charity and when a dedication is made in favour of a tank, the same is considered as a charitable institution, Kamaraju Venkata Krishna Rao v. Sub-Collector, AIR 1969 SC 563 (566): (1969) 1 SCR 624. [Ardhra Inams (Abolition and Conver-sion into Ryotwari) Act, 1956, s. 2(e)]...
Component
Component, according to the Webster Comprehensive Dictionary, International Edition the word 'component' inter alia means a constituent part, Star Paper Mills Ltd. v. C.C.E., (1989) 4 SCC 724: AIR 1889 SC 2066 (2068). [Central Excise and Salt Act, (1 of 1944), s. 2(f)]Component, was genus and spare was a species thereof; it was a component used for replacement, Hindustan Sanitaryware & Industrias Ltd. v. Collector of Customs, Calcutta, (2000) 10 SC 224....
Paper
Paper, includes vellum parchment or any other material or which an instrument may be written, Rajasthan Stamp Act, 1999, s. 2(xxvi).Paper. As to the paper on which proceedings in the Supreme Court must be printed, see PRINTING.It includes vellum, parchment or any other material on which an instrument may be written. [Indian Stamp Act, 1899, s. 2 (18)]The word 'paper' admittedly not having been defined either in the U.P. Sales Tax Act, 1948 or the rules made thereunder, it has to be understood according to the aforesaid well-established canon of construction in the sense in which persons dealing in and using the article understand it. It is, therefore, necessary to know what is paper as commonly or generally understood. The said word which is derived from the name of reedy plant papyrus and grows abundantly along the Nile river in Egypt is explained in The Shorter Oxford English Dictionary (volume 2) (Third Edition) as: A substance composed of fibers interlaced into a compact web, made ...
Person interested
Person interested, includes a person engaged in, or in promoting, research in the same field as that to which the invention relates. [Patents Act, 1970 (39 of 1970), s. 2(t)]The definition of the 'person interested' must be liberally construed so as to include a body, local authority, or a company for whose benefit the land is acquired and who is bound under an agreement to pay the compensation, Himalaya Tiles and Merbles (P) Ltd. v. Francis Victor Countinho, AIR 1980 SC 1118 (1120): (1980) 3 SCC 233: (1980) 3 SCR 235. [Land Acquisition Act, 1844, s. 18]The expression 'person interested' included all persons claiming an interest in compensation to be made on account of the acquisition of land under this Act; and a person shall be deemed to be interested in land if he is interested in an easement affecting the land, General Government Servants Cooperative Housing Society Ltd. v. Wahaz Uddin, AIR 1981 SC 866 (867, 868): (1981) 2 SCC 352: (1981) 3 SCR 46.A person claiming interest in the ...
Place
Place, denotes an area within known boundary areas notified to be within two different boundaries cannot be same place, Bajaj Plastic Ltd. v. Collector Central Excise, (1987) 1 Bom LR 566: (1987) Mah LR 681.Place, is not a synonym for country and it is one of the rules of interpretation that surplusages are not used in enactments. The word 'place' definitely connotes a different meaning from the word 'country'. It means that where the product of one town is being described as the product of another town, Dharam Deo Gupta v. State, AIR 1958 All 865.Place, may be a large area; all that is necessary is that the place should be sufficiently so defined that the public is reasonably notified of its extent. There is not much distinction between a place and an area, and so long as it is clearly specified and well-defined in the order, there is no illegality in including an area as large as a district within the scope of an order. The public generally can be subjected to the inhabitation irresp...
Possession
Possession, correctly understood, means effective physical control or occupation. The word 'possession' is sometimes used inaccurately as synonymous with the right to possess, Gurucharan Singh v. Kamla Singh, (1976) 2 SCC 152.Possession, does not imply mere acts of the user, or of occupation alone, but the occupation must be with the intention of exercising some claim or right in respect of the property occupied. A person who has no claim to the property but succeeds by show of force in acquiring physical control over the same cannot be treated to be in its possession, notwith-standing his physical control over it, Ram Krishna v. Bhagwan Baksh Singh, (1961) All LJ 301.Possession, implies dominion and control and the consciousness in the mind of the person having dominion that he has it and can exercise it, Chhedi Ram v. Mahngoo Tiwari, 1969 All WR (HC) 230.Possession, in common parlance denoted to occupy, to have or hold as owner, to obtain, to maintain, Krishna Prasad Jaiswal v. Kanti...
Surcharge
Surcharge, an overcharge of what is just and right; exceeding one's powers or privileges; a declaration by an auditor that a person is personally liable to refund a particular part of public money illegally expended by him [see, e.g. the Public Health Act, 1875, s. 247 (7)]; a second or further mortgage. See AUDIT.1. An additional tax, charge, or cost usu. one that is excessive 2. An additional load or burden, Black's Law Dictionary, 7th Edn.The expression 'surcharge' in the context of taxation means an additional imposition which results in enhancement of the tax and the nature of the additional imposition is the same as the tax on which it is imposed as surcharge. A surcharge on land revenue is an enhancement of the land revenue to the extent of the imposition of surcharge. The nature of such imposition is the same viz., land revenue on which it is a charge, Sarojini Tea Co. (P) Ltd. v. Collector of Dibrugarh, AIR 1992 SC 1264 (1269): (1992) 2 SCC 156. [Assam Land Revenue and Land (S...
Wholesale cash price
Wholesale cash price, there can be no doubt that the 'wholesale cash price' has to be ascertained only on the basis of transactions at arms length. If there is a special or favoured buyer to whom a special low price is charged because of extra-commercial considerations, e.g. because he is relative of the manufacturer, the price charged for those sales would not be the 'wholesale cash price' for levying excise under s. 4(a) of the Act, A.K. Roy v. Voltas Limited, AIR 1973 SC 225 (228): (1973) 3 SCC 503: (1973) 2 SCR 1089. [Central Excise and Sales Act, 1944, s. 4(a)]Where a manufacturer sells the goods manufactured by him in wholesale to a wholesale dealer at arms length and in the usual course of business, the wholesale cash price charged by him to the wholesale dealer less trade discount would represent the value of the goods for the purpose of assessment of excise. That would be the wholesale cash price for which the goods are sold at the factory-gate within the meaning of s. 4(a), A...
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