Finance Act 1975 Section 15 - Law Dictionary Search Results
Indirect tax enactment
1985 (5 of 1986) or the relevant Act and includes the rules or regulations made under such enactment. [Finance Act, 1998, s. 87(j)] … Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or the Customs Tariff Act, 1975 (51 of 1975) or the Central Excise Tariff Act, 1985 (5 of 1986) or the relevant Act and
Licence and lease
v. Ashalata S. Guram, AIR 1987 SC 117 (132): (1986) 4 SCC 447. Means a licence granted under section 15 to use the Indian Standards Certification Mark in relation to any article or process which conforms to the … demised, Sohan Lal Naraindas v. Laxmidas RaghunathGadit, (1971) 1 SCC 276: (1971) 3 SCR 319[ Transfer of Property Act, 1882, s. 105] A tenant protected by a statute is entitled to create a licence. The licence is
House duty
of the premises and the purpose for which they were used. Inhabited house duty was abolished by the Finance Act, 1924, s. 20. See Chitty's Statutes, tit. 'House Tax.' … House duty, a tax on inhabited houses imposed by the House Tax Act, 1851 (14 & 15 Vict. c. 36), in lieu of window duty. The tax varied in amount, according to the annual value
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Specified user
Specified user, means any credit institution, credit information company being a member under sub-section (3) of section 15, and includes such other person or institutions as may be specified by regulations made from time to time, … Reserve Bank for the purpose of obtaining credit information from a credit information company. [Credit Information Companies (Regulation) Act, 2005 (30 of 2005), s. 2(l)]
Betting
misdemeanour punishable by imprisonment or fine, or both. Betting duties were imposed by ss. 15-18 of the (English) Finance Act, 1926, but the duties chargeable on bets made with a bookmaker were repealed by the (English) Finance Act, … totalisator was legalised under certain conditions by the (English) Racecourse Betting Act, 1928; which Act also contained a section (which is now repealed except as to Northern Ireland) dealing with bets made with persons under seventeen). The
Tobacco
Act, 1863, as amended by subsequent Acts. As to the duty on tobacco grown for agricultural purposes, see Finance Act, 1912, s. 4. Tobacco factories, as 'non-textile,' are subject to the restrictions of the Factory and Workshop Act, … and maintenance of the colonies and plantations in America, and of the commerce of this country with them); 15 Car. 2, c. 7; and the (English) Tobacco Cultivation Act, 1831 (1 & 2 Wm. 4, c. 13).
Capital gains
2, only if they were chargeable under s. 12B. As noticed already, s. 12B as modified by the Finance Act 1949, did not charge any 'capital gains' arising between April 1, 1948, and April 1, 1957. Indeed s. … the Act, Commissioner of Income-Tax (Central), Delhi v. Harprasad & Co. (P.) Ltd., (1975) 3 SCR 696: AIR 1975 SC 1282: (1975) 3 SCC 868. The goodwill generated in a newly commenced business cannot be described as
Allowance
persons sui juris or the Court acting in the exercise of its discretion; and see DEATH DUTIES AND FINANCE ACTS. Allowances to Agricultural Tenants.--The term 'allowances' is also used to designate the payments made, under custom of … by the Costs in Criminal Cases Act, 1908 (8 Edw. 7, c. 15), and the regulations made thereunder. For allowances to witnesses in Civil Proceedings … the bag, box, cask, or other package in which goods are weighed. Real, or open tare, is the actual weight of the package. Customary tare is, as its name implies, an established allowance for the weight of
Receipt
ad valorem, until 1853, when the uniform 1d. rate was imposed; this was increased to 2d. by the Finance Act, 1920. For the purposes of the Stamp Act, 1891, the expression 'receipt' is defined (s. 101) as including-- … given for or on account of salary, pay or wages (14 & 15 Geo. 5, c. 21, s. 36), and now also a receipt of … receipt form sometimes indorsed upon a cheque or other bill of exchanges requires a 2d. stamp under this section, Midland Bank v. Inland Rev. Commissrs., (1927) 2 KB 465. A receipt may also be stamped with an
Tax
21), subject to the direction of the Treasury, of excise, by the Commissioners of Customs and Excise: see Finance Act, 1908, s. 4, and Orders in Council made thereunder. As to the collection of taxes for a limited … quid pro quo between the tax payer and the public authority, State of Maharashtra v. Salvation Army, AIR 1975 SC 846 (850): (1975) 1 SCC 509: (1975) 3 SCR 475. Tax includes fee in the wider sense
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