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Finance Act 2002 Section 33 - Law Dictionary Search Results

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Turnover of purchases

the dealer by the seller, in respect of any goods purchased by the dealer. [Maharashtra Value Added Tax Act, 2002, s. 2(32)] Means the aggregate of the amounts of purchase price paid and payable by a dealer in … price or parts of purchase price payable by such dealer in respect of the goods, prescribed under that section, purchased by him during such period for use of such good in West Bengal for the purpose of

Beer

beerhouse license is attached; and (English) Licensing Act, 1921 (10 & 11 Geo. 5, c. 42). The (English) Finance Act, 1910 (10 Edw. 7 & 1 Geo. 5, c. 35), provides that a person shall not be disqualified … by six rate payers not engaged in the trade. The (English) Wine and Beerhouse Act, 1869 (32 & 33 Vict. c. 29), by requiring a justices' license-with a saving for vested interests-placed beerhouses, beershops, and alehouses much

Banking company

Banking Regulation Act, 1949 (10 of 1949). [Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, s. 2 (1) (d)] Banking company, means a company which is an authorized institution, Halsbury's Laws of England, … s. 5 of the Banking Regulation Act, 1949 (10 of 1949). [Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (51 of 1993), s. 2 (e)] shall have the meaning assigned to it in clause … in India (subject to the provision contained in the Explanation to the section). Thus, in order that a bank may be a banking company, it … Travancore v. Mohammed Mohammed Khan, AIR 1981 SC 1744: (1982) 1 SCR 338: (1981) 4 SCC 82 (88). does not include a foreign company within

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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

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 … 32) Theatre building cannot be considered a plant, CIT v. Raiban & Sons, (2002) 10 SCC 381: AIR 2002 SC 443. (Income Tax Act, 1961, s. 32) The word 'plant' has got exhaustive meaning and cannot be … industrial business, Scientific Engineering House (P) Ltd. v. CIT, AIR 1986 SC 338 (344): (1986) 1 SCC 11. (Income-tax Act, 1961, s. 32) Theatre building

Vegetables

Bengal v. Washi Ahmed, AIR 1977 SC 1638 (1639): (1977) 2 SCC 246: (1977) 3 SCR 149. [Bengal Finance (Sales Tax) Act (6 of 1941) Sch. II item 6] Vehicle, includes a goods carriage as defined in … 6] Vehicle, includes a goods carriage as defined in the Motor Vehicles Act, 1988. [Maharashtra Value Added Tax Act, 2002, s. 2(34)] Means a barrow, sledge, plough, drag and any wheeled or tracked conveyance of any description capable

Legal representative

it in cl. (ii) of s. 2 of the Code of Civil Procedure, 1908. [Maharashtra Value Added Tax Act, 2002, s. 2(14)] … 2 SCC 275: (1989) 2 SCR 810. It has the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908. [Wealth-tax Act, 1957, s. 2 (lb)] It means a person

Information

material in any form relat-ing to the administration, operations or decisions of a public authority. [Freedom of Information Act, 2002 (5 of 2003), s. 2(d)] Means a formal criminal charge made by a prosecutor without a grand-jury indictment. … 112, may be brought by the Road Traffic Act, 1934 (24 & 25 Geo. 5, c. 50), s. 33 (1), Chitty's Statutes, tit. 'Justices.' As to criminal, English, and Latin information, see those titles; also QUO WARRANTO;

Property

mark, licence, franchise or any other business or commercial right of similar nature. [The Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, s. 2(t)] Means any property of assets or every description, … or commercial right of similar nature. [The Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, s. 2(t)] Means any property of assets or every description, whether corporeal or incorporeal, movable or immovable, tangible … it is used without any qualification in s. 405 or in other sections of the Indian Penal Code, R.K. Dalmia v. Delhi Administration, AIR 1962 … Fund of the Tin Plate Co. of India Ltd., AIR 1956 SC 336: (1956) SCR 100. (v) 'Property' is a term of the widest import,

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 … be, payable, under this Act and includes any amount payable by way of composition. [Maharashtra Value Added Tax Act, 2002, s. 2(29)] Means a tax leviable and payable under this Act on sales or purchase of goods and

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