Imposition Of Tax - Law Dictionary Search Results
Home Dictionary Name: imposition of tax Page: 3 Page 3 of about 42 results (0.003 seconds)Tax and taxation
Tax and taxation, the word 'tax' in its widest sense includes all money raised by taxation. It therefore includes taxes levied by the Central and the State legislatures, and also those known as 'rates', or other charges, levied by local authorities under statutory powers. 'Taxation' has been defined in clause (28) of Article 366 of the Constitution to include 'the imposition of any tax or impost, whether general or local or special', and it has been directed that 'tax' shall be 'construed accordingly', D.G. Gouse and Co. v. State of Kerala, AIR 1980 SC 271 (275): (1980) 2 SCC 410: (1980) 1 SCR 804....
Adequate consideration
Adequate consideration, The condition regarding adequate consideration would not apply to a gift, as a gift is a transfer without consideration, Kumari Sonia Bhatia v. State of U.P., AIR 1981 SC 1274: (1981) 2 SCC 585. [Contract Act, 1872, s. 2(b) (9 of 1872)]In the absence of a definition of the phrase 'adequate consideration', the common parlance meaning of the term has to be accepted. A reference to the decision of Hidayatullah, J. as he then was in Tulsidas Kilachand v. CIT shows that the words 'adequate consideration' were held to denote consideration other than mere love and affection which, in the case of a wife, may be presumed. When the law insists that there should be 'adequate consideration' and not good consideration , it excludes mere love and affection, Major V. P. Singh v. State of Uttar Pradesh, 1991 Supp (2) SCC 346 (347): AIR 1991 SC 1502. [U.P. Imposition of ceiling on Land Holdings Act, 1960, s. 5(6) Proviso(b) second clause]The words 'adequate consideration' clearl...
Status
Status. The legal position or condition of a person. in Roman law this term indicated the position of a persona. A full Roman citizen must have possessed the status liberatatis, famili', and civitatis, which are sometimes called tria capita. See Sandars' Justinian; Mackenzie's Roman Law, 4th Edn. p. 81. The law of status thus classified men as slaves and free, citizens and aliens-as equals and unequals, so that it may be called the law of inequality. Much in the same way the term 'status' is used at the pesent time in connection with the law of persons, in which connection it signifies some disability or special right or treatment by the law.In Scotland, with few exceptions, actions affecting status must be brought in the Court of Session.Status determines a person's legal condition in community by reference to some legal calls or group and cannot normally be voluntarily changed. The imposition of status carries with it attribution of a fixed quota of capacity and incapacities, but it ...
Duress
Duress [fr. duresse, Fr.; durities, Lat., constraint], imprisonment, compulsion.Duress is either by imprisonment or by threats. In order to constitute duress by imprisonment, either the imprisonment or the duress consequent upon it must be tortious and unlawful.By the Common Law, a contract made during duress is not void, but voidable; and the person upon whom it is practised may avail himself of the duress as a special defence to an action thereupon at any time. But the person who has employed the force cannot allege it as a defence, if the contract be insisted upon by the other.Where a person is not a free agent, and is not able to protect himself, the Court will protect him, and will set aside a contract made under duress. Circumstances also of extreme necessity and distress of the party, although not accompanied by the direct restraint or duress, may, in like manner, so entirely overcome his free agency as to justify the Court in setting aside a contract made by him on account of s...
tax evasion
tax evasion : a willful and esp. criminal attempt to evade the imposition or payment of a tax [convicted of tax evasion] ...
levy
levy pl: lev·ies 1 : an act of levying: as a : the imposition or collection of a tax b : the seizure according to a writ of execution of real or personal property in a judgment debtor's possession to satisfy a judgment debt 2 : an amount levied : tax [providing for a of 3% on income up to $10,000 "D. Q. Posin"] vb lev·ied levy·ing vt 1 : to impose or collect (as a tax or fine) with authority [allow it to stiffer penalties for some safety violations "National Law Journal"] 2 : to enforce or carry into effect (a writ of execution) compare attach, garnish vi : to enforce a writ of execution or attachment ;specif : to make a seizure of real or personal property in a judgment debtor's possession [they might as a last resort on his merchandise "J. J. White and R. S. Summers"] ...
Imposed
Imposed, The word 'imposed' means the actual levy of the tax after authority to levy it has been acquired by rules duly made and sanctioned, and it is such imposition that is made subject to the general or special orders of the Government. Municipality of Anand v State of Bombay, AIR 1962 SC 988: (1962) Supp (2) SCR 366. [Bombay District Municipal Act, 1901, s. 59(1)]...
Impose
Impose, the word 'impose' in s. 59 of the Bombay District Municipal Act means the actual levy of the tax after authority to levy it has been acquired by rules duly made and sanctioned, and it is such imposition that is made subject to the general or special orders of the Government, Municipality of Anand v. State of Bombay, AIR 1962 SC 988 (991). [Bombay District Municipal Act, (3 of 1901), s. 59(1)]...
Ship-money
Ship-money, an imposition formerly levied on port-towns and other places for fitting out ships for the defence of the realm. It had become obsolete, but was revived by Charles I., who attempted to levy it in the county of Bucks. John Hampden, a gentleman of the county, was accordingly assessed at 20s., which he declined to pay, and proceedings were taken against him in the Exchequer. Judgment was given for the Crown, 'which gave such offence to the nation and occasioned great heart-burnings' in Parliament. Resolutions were at once passed condemning the judgment, and it was reversed and the whole abuse abolished by 16 Car. 1, c. 14. See Case of Ship Money, (1737) 3 St. Tr. 825; Broom's Const. Law, p. 306....
Criminal proceeding
Criminal proceeding, a criminal proceeding is ordinarily one in which if carried to its conclusion it may result in the imposition of sentences such as death, imprisonment, fine or forfeiture of property. It also includes proceedings in which in the larger interest or the state, orders to prevent apprehended breach of the peace, orders to bind down persons who are a danger to the maintenance of peace and order, or orders aimed at preventing vagrancy are contemplated to be passed, S.A.L. Narayan Row v. Ishwarlal Bhagwandas, AIR 1965 SC 1818 (1821): (1966) 1 SCR 190. [Constitution of India, Art. 134(1)]The exclusionary clause in s. 5 is to be interpreted as a whole and 'criminal proceedings' means a criminal inquiry or a trial before a court and the 'accused' means a person actually arraigned, that is, put on a trial, Laxmipat Choraria v. State of Maharashtra, AIR 1968 SC 938 (944). (Oaths Act, 1873, s. 5)...
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