Finance Act 1994 Chapter 5 - Law Dictionary Search Results
Alms-houses
see (English) Income Tax Act,. 1918 (8 & 9 Geo. 5, c. 40), s. 37, and subsequent (English) Finance Acts, and in respect of revenues payable to them before 1693 from land tax, by the (English) Land
Levy
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 must also be done with the authority of law, Mafatlal Industries Ltd. v. Union of India, (1997) 5 SCC 536 (653). The term 'levy' is wider in its import than the term 'assessment'. It may include
Therapeutic purposes
method or modality, Panne Singh v. State of Rajasthan, 1996 Cr LR Raj 171. [Transplantation of Human Organs Act, 1994 (42 of 1994), s. 2(o)] … any disease or the measures to improve the health according to any particular method or modality, Panne Singh v. State of Rajasthan, 1996 Cr LR Raj 171. [Transplantation of Human Organs Act, 1994 (42 of 1994), s.
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Plant
KB 431, and Daphne v. Shaw (1926) 53 TLR 45. 'Plant' does not include solicitors' books under the Finance Act, 1925, s. 16. For the meaning under the (English) Rating and Valuation Acts, 1925 and 1929, consult Weston … for plant, I.R.C. v. Scottish & Newcastle Breweries Ltd., (1982) 1 WLR 322: (1982) 2 All ER 230: 55 TC 252 (HL). Plant, in the relevant sense, although admitted not a term of art, and therefore part
Payment
as reasonably and directly attribut-able to his supplying any human organ from his body. [Transplantation of Human Organs Act, 1994 (42 of 1994), s. 2 (k) (i) (ii)] Payment signifies satisfaction of a claim, Parmeshri v. Atti, AIR … it, that it is for his own advantage to receive it then, otherwise he would not do it, 5 Rep. 117. See the notes to Cumber v. Wane, (1719) in 1 Smith's L.C. Payment is a recompense
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)]
If any
Central Excise v. Bata India, AIR 1996 SC 3380 (3383): (1996) 4 SCC 568. [Central Excise and Salt Act, 1994, s. 4(1) d 4(4) (d) (ii)] If any, amplify that if there is no balance period left such … wholesale price, Asst. Collector of Central Excise v. Bata India, AIR 1996 SC 3380 (3383): (1996) 4 SCC 568. [Central Excise and Salt Act, 1994, s. 4(1) d 4(4) (d) (ii)] If any, amplify that if there
Child living
of the child's benefit a child en ventre sa mere does not apply to s. 21 of the Finance Act, 1920, which provides for certain claimant has a child living at the commencement of a financial year; Jackson … 1920, which provides for certain claimant has a child living at the commencement of a financial year; Jackson v. Voss, 39 TLR 445.
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, … tobacco in England and Scotland, and to the same time imposes [s. 83 (2)] an excise duty of 5s. for a licence to grow, cultivate, or cure tobacco. The duties on tobacco are mainly imposed by the
Customs
will be found to contain divers small amendments. The (English) Import Duties Act, 1932 (22 & 23 Geo. 5, c. 8), gives effect to the changed fiscal policy; it imposed a 10 per cent. ad valorem duty … duties,and the complicated regulations to which they gave rise, were productive of the greatest embarrassment. The Customs Consolidation Act (27 Geo. 3, c. 13), introduced by Mr. Pitt in 1787, did much to remedy these among other
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