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Net wealth tax

distinction is that taxes in the first group presuppose a tax-payer with independent legal existence, that is, an individual or a legal entity (juridical person), while in the case of taxes in the second group, the taxable … tax-payer with independent legal existence, that is, an individual or a legal entity (juridical person), while in the case of taxes in the second group, the taxable object itself is deemed liable for the tax, in addition

consolidate

of Civil Procedure. Consolidated cases may become one single action with a single judgment, or may retain their individual identities although tried together. The court may also try one representative case and render a judgment binding on

criminal case

criminal case a case prosecuted by the government, on behalf of society at large, against an individual or organization accused of committing a crime. If the defendant is found guilty, the sentence (or punishment) is … criminal case a case prosecuted by the government, on behalf of society at large, against an individual or organization accused

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Hermaphrodite

An individual which has the attributes of both male and female or which unites in itself the two sexes an … flower contains both the stamens and pistil within the same calyx or on the same receptacle In some cases reproduction may take place without the union of the distinct individuals In the animal kingdom true hermaphrodites are

Assessee

Assessee, means an (i) individual; or (ii) a Hindu undivided family, or (ii) an association of persons or a body of individuals consisting, … a Hindu undivided family, or (ii) an association of persons or a body of individuals consisting, in either case, only or husband and wife governed by the system of community of property in force in the State

Next below rule

30(1). The condition precedent to the application of the 'Next Below Rule' must, therefore, be fulfilled in each individual case before any action can be taken under this proviso, D.D. Suri v. Union of India, AIR 1979 … not a rule of any independent application. It sets out only the guiding principles for application in any case in which the President or the Governor proposes to regulate an officiating pay by special order under the

Good faith

very nature of the definition. The standard of care and attention must depend on the circumstances of the individual case, the nature of the imputation, the need and the opportunity for verification, the situation and context in … nature of the definition. The standard of care and attention must depend on the circumstances of the individual case, the nature of the imputation, the need and the opportunity for verification, the situation and context in which

Class or classes of cases

Class or classes of cases, relate to group or groups of individuals, who by the nature of their activities fall under one particular group or groups by their common or

Scienter

1928. See DOG. In the case of animals naturally dangerous, it is immaterial whether the owner knew the individual beast to be mischievous. See ANIMALS. Means knowledge of the nature of one's act or omission or of … Scienter [Lat.] (knowingly, wilfully). In an action of deceit, the scienter must be averred and proved. In case of injury to cattle and sheep by dogs, the proof of scienter of ferociousness, necessary at Common Law

Maximum marginal rate

the rate of wealth-tax applicable in relation to the highest slab of wealth in the case of an individual as specified in part I of Schedule I. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (lc)] … marginal rate, means the rate of wealth-tax applicable in relation to the highest slab of wealth in the case of an individual as specified in part I of Schedule I. [Wealth-tax Act, 1957 (27 of 1957), s.

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