Finance - Law Dictionary Search Results
Undivided
Undeveloped land. A duty on the site value, if over 50l., of undeveloped land was imposed by the Finance Act, 1910. It was discontinued together with the other land value duties by s. 57 of the (English)
Tobacco
the restrictions as to growth, etc., and similar provision is now made for Scotland and England by the Finance (1909-10) Act, 1910, which repeals the two Acts of Charles II. and the Act of 1831, and by
Money of account, money of measurement money of payment
bills of this nature. See 1 Bl.Com. 170, 184. This question was much discussed at the time the Finance Bill of 1909 was before Parliament. The House of Lords did not acquiesce in the above-mentioned limitation of
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Operator
on the date of the notice of demand it had further possession and control of the vehicles, Sundaram Finance Ltd. v. Regional Passport Officer, 1992 Supp (2) SCC 436: AIR 1992 SC 117; see also State of
National insurance
Provisions relating to Approved Societies and Insurance Committees. Part V. Special Classes of Insured Persons. Part VI. Central Finance. Part VII. Central Administration. Part VIII. Legal and Miscellaneous. Part IX., X., and XI. apply the Act of
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,
Industrial company
running a cold storage is not an 'indus-trial company' within the meaning of s. 2(7) (c) of the Finance Act (1973), Delhi Cold Storage (P) Ltd. v. CIT, AIR 1991 SC 2125. [Finance Act, 1973, s. 2(7)(c)]
Housing financial institution
Housing financial institution, 'housing finance institution' includes every institution, whether incorporated or not, which primarily transacts or has one of its principal objects,
Excess profits duty
Excess profits duty, a duty imposed by the Finance (No. 2) Act, 1915 (ss. 38-45), on such profits as a business made in a year which were
Entertainment tax
tax, a tax levied on payments for ad-mission to entertainments, first imposed by s. 1(1) of the (English) Finance (New Duties) Act, 1916. 'Entertainment' is defined by s. 1(6). See also Finance (No. 2) Act, 1931 (21
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