Finance Act 2001 Section 114 - Law Dictionary Search Results
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
Appellate Tribunal
[Foreign Exchange management Act, 1999] Means the Appellate Tribunal for energy Conservation established under section 30, Energy Conservation Act, 2001 (52 of 2001), s. 2(b). … means an Appellate Tribunal established under sub-section (1) of section 8. [Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (51 of 1993), s. 2(a)] Means Appellate Tribunal for Foreign Exchange established under section 18.
Fund
2006, s. 2(f). Means the advocates' welfare fund constituted under sub-section (1) of s. 3, Advocates Welfare Fund Act, 2001, s. 2(g).
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Heritage building
of this section precincts or such other sites commonly considered for heritage importance, the West Bengal Heritage Commission Act, 2001, s. 2(f).
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imposed by ss. 15-18 of the (English) Finance Act, 1926, but the duties chargeable on bets made with a bookmaker were repealed by the (English) Finance Act, … totalisator was legalised under certain conditions by the (English) Racecourse Betting Act, 1928; which Act also contained a section (which is now repealed except as to Northern Ireland) dealing with bets made with persons under seventeen).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
Spirits
ss. 13 and 41; as to misdescription, 22 & 23 Geo. 5, c. 25, s. 11, and (English) Finance Acts. As o licences for the sale of spirits by retail, see INTOXICATING LIQUORS; and as to barring … Spirits. By 23 & 24 Vict. c. 114, and the (English) Spirits Act, 1880, and later Acts, the excise regulations relating to the distilling, rectifying, and dealing in spirits have been
Floating charge
a legal term, but it is well understood and is used in Acts of Parliament, e.g., the (English) Finance Act, 1915, s. 27, and may be said to denote a security which is an equitable charge on the
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-- … 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
Gas
& 246 and Sch. VII, Lists I, II, III]; [See Gujarat Gas (Regulation of Transmission, Supply and Distribution) Act, 2001] [Encyclopaedia Britannica, 15th Edn., Vol. 19, p. 589 (1990)]; Association oNatural Gas v. Union of India with Association … 1932, 1934. Consult Michael and Will on Gas and Water. Gas, the definition of gas as given in section 2(g) of the Gujarat Gas Act wherein 'gas' has been defined as 'a matter of gaseous state which
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
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