Essential Characteristics - Law Dictionary Search Results
Home Dictionary Name: essential characteristicsEssential Characteristics
Essential Characteristics, means such heritable traits of a plant variety which are determined by the expression of one or more genes of other heritable determinants that contribute to the principal features, performance or value of the plant variety, Protection of Plant Varieties and Farmers Rights Act, 2001, s. 2(h)....
Essentially derived variety
Essentially derived variety, 'essentially derived variety', in respect of a variety (the initial variety) shall be said to be 'essentially derived' from such initial variety when it (i) is predominantly derived from such initial variety, or from a variety that itself is predominantly derived from such initial variety, while retaining the expression of the essential characteristics that result from the genotype or combination or geno types of such initial variety; (ii) is clearly distinguishable from such initial variety, and (iii) conforms (except for the differences which result from the act of derivation) to such initial variety in the expression of the essential characteristics that result from the genotype or combination of genotypes of such initial variety. [Protection of Plants varieties and Farmer's Rights Act, 2001 (53 of 2001), s. 2(i)]...
Vanaspati and oil
Vanaspati and oil, Vanaspati, is essentially an oil although it is a different kind of oil than than oil (be it rapeseed oil, cottonseed oil, ground-nut oil, soya-been oil or any other oil) which forms its basic ingredient. Oil will remain oil if it retains its essential properties and merely because it has been subjected to certain processes would not convert it into a different substance. In other words, although certain additions have been made to and opera-tions carried out on oil, it will still be classified as oil essential characteristics have undergone a change so that it would be a misnomer to call it oil as understood in ordinary parlance, Champaklal H. Thakkar v. State of Gujarat, AIR 1980 SC 1889 (1891): (1980) 4 SCC 329. (Minimum Wages Act, 1948, Sch. II, Item 5)...
Tax and fee-distinction
Tax and fee-distinction, a tax is a compulsory exaction of money by a public authority for public purposes enforceable by law and is not payment 'for services rendered'. This definition brings out the essential characteristics of a tax as dis-tinguished from other forms of imposition which, in a general sense, are included within it. The essence of taxation is compulsion, that is to say, it is imposed under statutory power without the taxpayer's consent and the payment is enforced by law. The second characteristic of tax is that it is an imposition made for public purpose without reference to any special benefit to be conferred on the payer of the tax. On the other hand A fee is generally defined to be a charge for a special service rendered to individuals by some govern-mental agency. But the traditional view that there must be actual quid pro quo has undergone a sea change with the passage of time. Correlation-ship between the levy and the services rendered/expected is one of general...
Formally
In a formal manner essentially characteristically expressly regularly ceremoniously precisely...
Natural
Fixed or determined by nature pertaining to the constitution of a thing belonging to native character according to nature essential characteristic innate not artificial foreign assumed put on or acquired as the natural growth of animals or plants the natural motion of a gravitating body natural strength or disposition the natural heat of the body natural color...
Episcopal and congregationalism
Episcopal and congregationalism, the basic or essential characteristic of 'congregationalism' and 'episcopal' is that in the former the authority vests in the congregation whereas in the latter it is controlled by the bishop as he is deemed to be successor of the apostle, Most Rev. P.M.A. Metropolitan v. Moran Mar Marthoma, AIR 1995 SC 2001 (2045): 1995 Supp (4) SCC 286....
Income
Income, s. 4 of the Income-tax Act, defines the 'total income' to include all income, profits and gains from whatever source deprived. The definition of 'income' in Shaw Wallace & Co. case, 1932 (59) IA 206, as a periodical monetary return coming in with some sort of regularity, or expected regularity, from definite sources must be read with reference to the peculiar facts of that case. Money received 'under consequential loss policies, were income within the meaning of s. 2(6c) of the Income Tax Act, Raghuvanshi Mills Ltd. v. Commissioner of Income Tax, AIR 1953 SC 4: (1953) SCR 177.Income connotes a periodical monetary return 'coming in' with some sort of regularity, or expected regularity from definite sources, E.D. Sassoon and Co. Ltd. v. Commissioner of Income Tax, AIR 1954 SC 470: (1955) 1 SCR 313.The expression 'income' in entry 54 of List I of the Seventh Schedule to the Government of India Act, 1935, and the corresponding entry 82 of List 1 of the Seventh Schedule to the Const...
Mills
Mills, A 'mill' is a building where goods are subjected to treatment or processing of some sort and where machinery is used for that purpose. The mere fact that the looms worked by power are used in a building the essential characterists of 'mills' are not satisfied and if any cloth is manufactured on those looms would not be cloth manufactured by mills within the meaning of the notification. Sales Tax Commissioner v. Ladha Singh Mal Singh, AIR 1971 SC 2221 (2222): (1971) 2 SCC 407....
Privy purse
Privy purse, is the sum fixed by the Government of India for covering the expenses of each of the rulers of former Indian States and their families in consideration of their agreement of merger in the Indian Union, A Commentary on the Constitution of India, Durga Das Basu, Vol. 4, p. 369.Privy purse, the income set apart for the sovereign's personal use. See CIVIL LIST.The periodical payment of money by the Govern-ment to a Ruler of a former Indian State as privy purse all political considerations and under political sanctions and not under a right legally enforceable in any municipal court is strictly a political pension within the meaning of s. 60(1)(g) of the Code of Civil Procedure. The use of the expression 'privy purse' instead of the expression 'pension' is due to historical reasons. The privy purse satisfies all the essential characteristics of a political pension, and as such, is protected from execution under s. 60(1)(g), Code of Civil Procedure. Moreover, an amount of the pr...
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