Him - Law Dictionary Search Results
Home Dictionary Name: himCarried on by him
Carried on by him, the fundamental idea under-lying each of these words i.e. under s. 10 of the Income-tax Act,1922 tax is payable by an assessee 'in respect of the profits or gains of any business, profession or vocation carried on by him.' 'Business' is defined by s. 2, sub-s. (4) as 'including any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture' is the continuous exercise of an activity and the same central idea is implicit in the words 'carried on by him' occurring in s. 10(1) and those critical words are an essential constituent of that which is to produce the taxable income. Therefore, it is clear that the tax is payable only in respect of the profits or gains of the business which is carried on by the assessee, Liquidators of Pursa Ltd. v. Commissioner of Income Tax, (1954) SCR 767: AIR 1954 SC 253. The phrase 'carried on by him' in s. 10(1) of the Indian Income-tax Act, 1922 connotes the fundamental idea of the continu...
In his name and let out by him
In his name and let out by him, clearly convey the idea that the premises must be owned by him directly and the lease must be under him directly, which is the case where he, as heir, steps into his father's shoes who owned the building in his own name and let it out himself, Kanta Goel v. B.P. Pathak, AIR 1977 SC 1599 (1601): (1977) 2 SCC 814. [Delhi Rent Control Act, 1958, s. 14A(1) Proviso]...
Afford him earliest opportunity of making representation
Afford him earliest opportunity of making representation, 'Afford him earliest opportunity of making representation' The fact that the earliest opportunity'has to be afforded to the detenu for making representation against the detention order necessarily implies that as and when the representation is made, it should be dealt with promptly, Bimal Chandra Dutta v. State of West Bengal, AIR 1972 SC 2605 (2606). [Constitution of India, Art. 22(5)]...
Maintains or has maintained for him a dwelling place
Maintains or has maintained for him a dwelling place, 'maintains a dwelling place' connotes the idea that the assessee owns or has taken on rent or on a mortgage with possession a dwelling house which he can legally and as of right occupy if heis so minded, during his visit to British India,S.M. Zackariah Sahib v. Commissioner of Income-tax, AIR 1953 Mad 85 (86). [Income-tax Act, 1922, s. 4A(a)(ii)]...
Replevin
Replevin, a personal action to recover possession in specie of goods unlawfully taken (generally, but not exclusively, applicable to the taking of goods distrained for rent), by contesting the validity of the seizure, whereas, if the owner prefer to have damages instead, the validity may be contested by action of trespass or unlawful distress. The word means a re-delivery to the owner of the pledge or thing taken in distress. It is re-delivered to him by the registrar of the county court of the district within which it was taken, upon his undertaking and giving security to try the validity of the distress or taking, in an action of replevin to be forthwith commenced by him against the distrainer, and prosecuted with effect and without delay either in the County Court or in the High Court, and to restore it if the right be adjudged against him; after which the distrainer may keep it in distraint subject to the law of distress.It is a general rule that whoever brings replevin ought to ha...
Cross-examination
Cross-examination, the examination of a witness by the opposite side, generally after examination in chief, but some times without such examination; as in the case of an examination on the voir dire, which is in the nature of a cross-examination (see VOIR DIRE); and also if one party calls a witness,and he is sworn, the other party may cross-examine him, although the party who has called him put no question at all to him. Some times questions in cross-examination are allowed by the judge after re-examination. See RE-EXAMINATION. And if a witness be called to prove some preliminary and collateral matter only, as the handwriting of a document tendered in evidence, he is a witness in the cause, and may be cross-examined as to any of the issues in the cause.As to theform of the cross-examination, leading questions are allowed, which is not the case in examination in chief.The questions must be relevant to the issue (see infra), but great latitude is allowed, as a question seemingly irrelev...
Magna Carta
Magna Carta, [Latin 'great charter'] The English charter that King John granted to the barons in 1215 and Henry III and Edward I later confirmed. It is generally regarded as one of the great common-law documents and as the foundation of constitution liberties. The other three great charters of English Liberty are the Petition of Right (3 Car. (1628)), the Habeas Corpus Act (31 Car. 2 (1679)), and the Bill of Rights (1 Will. SM. (1689)). Also spelled Magna charta, Black's Law Dictionary, 7th Edn., p. 963.This Great Charter is based substantially upon the Saxon Common Law, which flourished in this kingdom until the Normaninvasion consolidated the system of feudality, still the great characteristic of the principles of real property. The barons assembled at St.Edmund's Bury, in Suffolk, in the later part of the year 1214, and there solemnly swore upon the high alter to withdraw their allegiance from the Crown, and openly rebel, unless King John confirmed by a formal charter the ancient li...
Turnover of purchases
Turnover of purchases, in relation to any period, means:(a) in the case of the occupier of a jute-mill, the aggregate of the purchase prices or parts of purchase prices payable by such occupier for the quantities of raw jute purchased by him during such period after deducting the amounts, if any, refunded to him by the seller during such period in respect of any quantity of raw jute returned to the seller within ninety days from the date of its purchase and such other amounts as may be prescribed.(b) in the case of a shipper of jute, the aggregate of the purchase price or parts of purchase price payable by such shipper of jute in respect of the quantities of raw jute purchase by him in West Bengal and dispatched by him during such period to any place outside West Bengal by any means of transit.(c) in case of any dealer liable to pay tax under s. 12 or s. 13, the aggregate of the purchase price or parts of purchase price payable by such dealer in respect of the goods, prescribed under t...
Uses
Uses (History). A use is the intention or purpose, express or implied, upon which property is to be held. The Common Law treated the actual possessor for all purposes as the owner of the property. It was not difficult to find him out, since the possession of his estate was conferred upon him by a formal and notorious ceremony, technically called livery of seisin, which was performed openly and in the presence of the people of the locality.It soon became evident that the simple rules of the Common Law were stumbling-blocks to the complicated wants of an enterprising people.Hence ingenuity was sharpened to hit upon a device which should set at nought the rigidity of existing law and formalities.A system was found by the monastic jurists upon a model furnished by the Civil Law, which, by a nice adaptation, evaded, without overturning, the Common Law. Two methods of transferring realty began to co-exist in this country-the ancient Common Law system, and the later invention, which is denomi...
Vagrants
Vagrants, sturdy beggars; vagabonds.The Act which is now in force, embodying, mitigating, and extending numerous former provisions, is the (English) Vagrancy Act, 1824 (5 Geo. 4, c. 83). It has been extended by the Vagrancy Act, 1838, as to re-commitment on failure to prosecute, appeal, and exhibition of obscene prints; by the (English) Vagrant Act Amendment Act, 1873, as to gambling and betting in streets; by the Vagrancy Act, 1898, amended by the Criminal Law Amendment Act, 1912, s. 7, as to men living on earnings of prostitution; and by (English) Poor Law Act, 1930, s. 150, as to obtaining relief by falsehood. It points out three classes of persons:-1st, idle and disorderly persons; 2nd, rogues and vagabonds; 3rd, incorrigible rogues.First. Idle and Disorderly Persons.-The following are, under the Vagrancy Act, 1824, s. 3, to be deemed 'idle and disorderly persons,' so that any justice of the peace may commit them (being convicted before him) to the house of correction to hard labou...
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