Imposition Of Tax - Law Dictionary Search Results
Home Dictionary Name: imposition of tax Page: 2 Page 2 of about 42 results (0.003 seconds)Fees
Fees, perquisites allowed to officers in the administration of justice, as a recompense for their labour and trouble, ascertained either by Acts of Parlia-ment, by rule or order of Court, or by ancient usage; in modern times frequently commuted for a salary, e.g., by the (English) Justices Clerks Act, 1877.Although, however, the officers of a court may be paid by salary instead of by fees, the obligation of suitors to pay fees usually remains, these fees being paid into the fund out of which the salaries of the officers are defrayed. In the Supreme Court they are collected by means of stamps under s. 26 of the (English) Judicature Act, 1875, and a Treasury Order of July, 1884, a judicial Order of the same year fixing the amount, and see Supreme Court Fees Rules, 1930.The mode of collecting fees in a public office is under the (English) Public Office Fees Act, 1879 (42 & 43 Vict. c. 58) (repealing and replacing the (English) Public Office Fees Act, 1866), by stamps or money, as the Trea...
Murder
Murder [fr. morthor, morthen, Sax.; murdrum, Low Lat.]. It is thus defined by Coke (3 Inst. 47): 'When a person of sound memory and discretion unlawfully killeth any reasonable creature in being, with malice aforethought, either express or implied'; see 4 Bl. Com. 195. Consult Russell on Crimes; Arch. Cr. Pl.; Steph. Dig.(1) The person committing the offence must be conscious of doing wrong, and able to discern between good and evil. See IDIOT; LUNATIC; DRUNKENNESS AND MACNAUGHTON'S CASE.(2) Death must result within a year and a day after the cause of death administered, see R. v. Dyson, (1908) 2 KB 454.(3) The person killed must be a reasonable creature in being, and under the king's peace.(4) The killing must be with malice aforethought, express or implied, and malice is implied from the perpetration of any felony, however absent from the mind of the perpetrator any intention to kill may be. When the act by which death is caused is done with the intention of causing death (See Indian...
retroactive
retroactive : extending in scope or effect to a prior time or to conditions that existed or originated in the past ;esp : made effective as of a date prior to enactment, promulgation, or imposition [a tax] see also ex post facto law ret·ro·ac·tive·ly adv ret·ro·ac·tiv·i·ty [-ak-ti-və-tē] n ...
Levy
Levy, may include both the process of taxation as well as the determination of the amount of tax or duty, S.K. Pattanaik v. State of Orissa, (2000) 1 SCC 413.The term 'levy' is wider in its import than term 'assessment'. It may include both 'imposition' as well as 'assessment' Imposition is generally used for levy of a duty or tax by legislative provisions indicating the subject-matter of levy and rate of levy. Levy of duty does not mean actual collection, Collector of Central Excise, Chandigarh v. Smith Kline Beecham Consumer Health Care Ltd., AIR 2003 SC 829. [see Central Excise Act, 1944 (1 of 1944)][fr. levo, Lat.], the act of raising money or men.Assessment 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 Tax Officer v. K.N. Guruswamy, AIR 1958 SC 808: (1959) SCR 785.Levy under section 14(...
Surcharge
Surcharge, an overcharge of what is just and right; exceeding one's powers or privileges; a declaration by an auditor that a person is personally liable to refund a particular part of public money illegally expended by him [see, e.g. the Public Health Act, 1875, s. 247 (7)]; a second or further mortgage. See AUDIT.1. An additional tax, charge, or cost usu. one that is excessive 2. An additional load or burden, Black's Law Dictionary, 7th Edn.The expression 'surcharge' in the context of taxation means an additional imposition which results in enhancement of the tax and the nature of the additional imposition is the same as the tax on which it is imposed as surcharge. A surcharge on land revenue is an enhancement of the land revenue to the extent of the imposition of surcharge. The nature of such imposition is the same viz., land revenue on which it is a charge, Sarojini Tea Co. (P) Ltd. v. Collector of Dibrugarh, AIR 1992 SC 1264 (1269): (1992) 2 SCC 156. [Assam Land Revenue and Land (S...
Taxation
Taxation, is a tax levy; the principle of levying taxes, Webster American Dictionary, p. 1494.Taxation, is levying charge, a pecuniary burden, for the support of government, by authority of the legislature. The consent of the tax-payer is not necessary to its enforcement, A Dictionary of Law, Willium C. Anderson, 1889, p. 1006.Taxation, no Bill or amendment seeking permission for imposition, abolition, remission, alteration or regulation of any tax can be introduced or moved except on the recommendation of the President and such a Bill cannot be introduced in Rajya Sabha. [Constitution of India, Art. 117(1)]Taxation, no taxation without representation can be levied or collected except by authority of law, Constitution of India, Art. 265.Taxation, though the expression 'taxation', as defined in Art. 366(28), 'includes the imposition of any tax or impost, whether general or local or special', the amplitude of that definition has to be cut down if the context otherwise so requires. In re ...
Tax and fee-distinction
Tax and fee-distinction, a tax is a compulsory exaction of money by a public authority for public purposes enforceable by law and is not payment 'for services rendered'. This definition brings out the essential characteristics of a tax as dis-tinguished from other forms of imposition which, in a general sense, are included within it. The essence of taxation is compulsion, that is to say, it is imposed under statutory power without the taxpayer's consent and the payment is enforced by law. The second characteristic of tax is that it is an imposition made for public purpose without reference to any special benefit to be conferred on the payer of the tax. On the other hand A fee is generally defined to be a charge for a special service rendered to individuals by some govern-mental agency. But the traditional view that there must be actual quid pro quo has undergone a sea change with the passage of time. Correlation-ship between the levy and the services rendered/expected is one of general...
Goods
Goods, Computer programs are the product of an intellectual process, but once implanted in a medium they are widely distributed to computer owners. An analogy can be drawn to a compact-disc recording of an orchestral rendition. The music is produced by the artistry of musicians and in itself is not a 'good', but when transferred to a laser-readable disc it becomes a readily merchant-able commodity. Similarly, when a professor deliv-ers a lecture, it is not a good, but, when transcribed as a book, it becomes a good. That a computer program may be copyrightable as intellectual property does not alter the fact that once in the form of a floppy disc or other medium, the program is tangible, moveable and available in the marketplace. The fact that some programs may be tailored for specific purposes need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3dCir 1991. Associated Cement Compa...
Public order
Public order, expression 'public order' has a distinct corrodation. Investigation into the offence under the Essential Commodities Act, may not be equated with the maintenance of public order as is commonly understood, Romesh Lal Jain v. Naginder Singh Rana, (2006) 1 SCC 294.Public order, has a comprehensive meaning so as to include public safety in its relation to the maintenance of public order and maintenance of public order involves consideration of public safety. They are closely allied concepts, Revana Siddaiah v. State of Mysore, AIR 1952 Mys 85: (1951) ILR Mys 455: (1952) Cr LJ 1526.Public order, has a very wide connotation public order is the basic need in any organized society. It implies the orderly State of Society and Community in which citizens can peacefully pursue their normal activities of life, Kamlakar Shankar Patil v. B. Akashi, (1994) Cr LJ 1870.Public order, has in several decisions, been equated with public safety and tranquility. Each and every breach of tranqui...
Family
Family, in relation to a person, includes the ascend-ant and descendant of such person. [Bonded Labour System (Abolition) Act, 1976 (19 of 1976), s. 2(h)]. A group consisting of parents and their children; a group of person connected by blood by affinity, or by law, Black's Law Dictionary, 7th Edn., p. 620.In relation to an occupier, means the individual, the wife or husband, as the case may be, of such individual, and their children, brother or sister of such individual. [Child Labour (Prohibition and Regulation) Act, 1986 (61 of 1986), s. 2 (v)]In relation to an operator, means his wife and dependant children and includes his dependent parents. [Dangerous Machines (Regulation) Act, 1983 (35 of 1983), s. 3 (g)]Means:(i) In the case of a male-subscriber the wife or wives, parents, children, minor brothers, unmarried sisters, deceased son's widow and children and where no parent of the subscriber is alive, a paternal grandparent: Provided that if a subscriber proves that his wife has be...
- << Prev.
- Next >>