For Any Year - Law Dictionary Search Results
Home Dictionary Name: for any yearFor any year
For any year, the words 'for any year' mean for any assessment year and not for any accounting year, First Additional ITO v. H.N.S. Iyengar, AIR 1962 SC 478 (480): 1962 Supp (1) SCR I. [Income-tax Act, (11 of 1922), s. 34 (i) (a)]...
Calendar year
Calendar year, means the year commencing on the 1st day of January. [Copy Right Act, 1957 (14 of 1957), s. 2(e)]--means the period of twelve months beginning with the first day of January in any year. [Factories Act, 1948 (63 of 1948), s. 2 (bb)]...
Intoxicating liquor
Intoxicating liquor, the word 'intoxicating liquor' is not confined to potable liquor alone but would include all liquor which contain alcohol. Liquor should not only cover alcoholic liquor which is generally used for beverage purposes wand produce intoxication but would also include liquids containing alcohol, State of U.P. v. Synthetics and Chemicals Ltd., AIR 1980 SC 614: (1980) 2 SCR 531: (1980) 2 SCC 441. [Constitution of India, List II, 7th Sch., Entry 8]See also Synthetics and Chemicals Ltd. v. State of Uttar Pradesh, (1990) 1 SCC 109.Intoxicating liquors. The sale of intoxicating liquors by retail in England and Wales is now mainly regulated by the Licensing (Consolidation) Act, 1910 (10 Edw. 7 & 1 Geo. 5, c. 24), which repealed (see Sched. VII.) the whole or part of thirteen earlier Acts. The effect of this statute is shortly as follows:-1. Grant of Licence.--Defining 'intoxicating liquor' as meaning 'spirits, wine, beer, porter, cider, perry, and sweets, and any fermented, di...
Electoral franchise
Electoral franchise. (1) The qualifications entitling persons to vote at Parliamentary elections. A brief sketch of the changes up to 1884 in (a) Counties, and (b) Boroughs is as follows:(a) Originally the freeholders elected the members for the county: later, residence was made an additional qualification. In the fifteenth century the qualification was limited to resident freeholders of lands or tenements to the value of 40s. by the year (8 Hen. 6, c. 7). Towards the end of the eighteenth century the residence qualification was abolished. The (English) Reform Act, 1832, extended the franchise to 10l. copyholders and to leaseholders for terms of years, and tenants at will paying a minimum of 50l. yearly rent (2 & 3 Wm. 4, c. 45, ss. 19 and 20). The (English) Representation of the People Act, 1867, extended the franchise to every duly registered man of full age who was-(i) the owner of lands or tenements, of whatever tenure, for his own life, for the life of another or for any lives wha...
Year to year, tenancy from
Year to year, tenancy from. This estate arises either expressly, as when land is let from year to year, or by a general parol demise, without any deter-minate interest, but reserving the payment of an annual rent; or impliedly, as when property is occupied generally under a yearly rent, payable yearly, half-yearly, or quarterly; or when such tenant holds over, after the expiration of his term, without having entered into any new contract, and pays rent (before which he is a tenant on sufferance), and in such cases the tenant holds over on such terms of the old tenancy lease as are applicable to a tenancy from year to year and to the particular tenancy.The qualities which distinguish a tenancy from year to year from proper terms for years, and from estates at will, are (1) that it exists by construction of law alone instead of an estate at will in every instance where a possession is taken with the consent of the legal owner and where an annual rent has been paid, but without there havi...
Year
Year, means a period commencing on 1st April and ending on 31st March next following. [Rajasthan Public Libraries Act, 2006, s. 2(t)]Means a year commencing on 1st day of April. [Equity Linked Savings Scheme, 2005, s. 2(g)][fr. gear, Sax.], 365 days, twelve calendar months, fifty-two weeks and one day, or in Leap Year (q.v.) 366 days, i.e., fifty-two weeks and two days.The first day of the year was legally altered for England from the 25th of March to 1st of January in and after 1752 by the Calendar (New Style) Act, 1750 (24 Geo. 2, c. 23) (Chitty's Statutes, tit. ' Time '), but as appears from the preamble to that statute, the 1st of January had been the first day of the year in Scotland, in other nations, and by ' common usage throughout the whole kingdom.' See CALENDAR generally, when a statute speaks of a year it must be considered as twelve calendar and not lunar months, Bishop of Peterborough v. Catesby, 1608 Cro Jac 166.For the termination of the statutory year for certain finan...
Term of years absolute
Term of years absolute, defined for the purposes of the (English) Law of Property Act, 1925, s. 205 (1) (xxvii.), as a term of years in possession or reversion whether or not at a rent with or without impeachment for waste, subject or not to another legal estate and either certain or liable to deter-mination by notice, re-entry, operation of law, or by a provision for cesser of redemption or in any other event (other than the dropping of a life or the determination of a determinable life interest, but does not include any term of years determinable with life or lives or with the cesser of a determinable life interest, nor if created after 1925 a term of years which is not expressed to take effect in possession within twenty-one years where required by the Act to take effect within that period (i.e., leases at a rent or in considation of a fine and not being leases of a reversion on a term, see s. 149 of the Act); and in that definition, term of years includes terms for less than years ...
Accounting year
Accounting year, means-(i) in relation to a corporation, the year ending on the day on which the books and accounts of the corporation are to be closed and balanced; (ii) in relation to a company, the period in respect of which any profit and loss account of the company laid before it in annual general meeting is made up, whether that period is a year or not; (iii) in any other case-(a) the year commencing on the 1st day of April; or (b) if the accounts of an establishment maintained by the employer thereof are closed and balanced on any day other than the 31st day of March, then, at the option of the employer, the year ending on the day on which its accounts are so closed and balanced: Provided that an option once exercised by the employer under paragraph (b) of this sub-clause shall not again be exercised except with the previous permission in writing of the prescribed authority and upon such conditions as that authority may think fit. [Payment of Bonus Act, 1965 (21 of 1965), s. 2 (...
Working days in any accounting year
Working days in any accounting year, in the case of a factory which works seasonally during an accounting year, working days in any accounting year' can only mean those days of the year during which the employee concerned is actually allowed to work, Sakhkkar Mills Mazdoor Sangh v. Gwalior Sugar Co. Ltd., AIR 1985 SC 758: (1985) 2 SCC 134: (1985) 2 SCR 958. [Payment of Bonus Act (21 of 1968), ss. 10, 13]...
Co-operative year
Co-operative year, A co-operative year means the year commencing the first day of July and ending on June 30, of next following, Ziley Singh v. Registrar, Cane Co-operative Societies, (1972) 3 SCR 149: (1972) 1 SCC 719 (723): AIR 1972 SC 758. (U.P. Co-operative Societies Act, 1965)In relation to any multi-State co-operative society or class of such societies, means the year ending on the 31st day of March of the year and where the accounts of such society or class of such societies are, with the previous sanction of the Central Registrar, balanced on any other day, the year ending on such day. [The Multi-State Co-operative Societies Act, 2002 (37 of 2002), s. 3 (i)]...
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