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Home Dictionary Name: iv Page: 2Solicitor
Solicitor, an officer of the Supreme Court of Judicature, who, and who only, is entitled to 'sue out any writ or process, or commence, carry on, solicit, or defend any action, suit or other proceeding' in any Court whatever (see (English) Solicitors Act, 1932, s. 45). 'Solicitor of the Supreme Court' was the title given by the (English) Judicature Act, 1843, s. 87, to all attorneys, solicitors, and proctors, and continued by (English) Solicitors Act 1932, s. 81. Prior to that Act, 'attorneys' conducted business in the Common Law Courts, 'solicitors' business in the Court of Chancery and 'proctors' ecclesiastical and Admiralty business; but it was the general practice, although any person might be admitted to practise as an attorney or solicitor only, to be admitted to practise as an attorney and solicitor also.Solicitors practise as advocates before magistrates at petty sessions and quarter sessions where there is no bar, in County Courts, at Arbitrations, at Judges' Chambers, Coroners...
Sale price
Sale price, 'Sale Price' means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery of the cost of installation in case where such cost is separately charged and the expression 'purchase price' shall be construed accordingly, Shree Gopal Industries Ltd. v. State of Rajasthan, AIR 1971 SC 2054: (1971) 2 SCC 532.(ii) Under s. 4 of the Madhya Pradesh General Sales Tax Act, 1958 the liability to pay tax is that of the dealer. The purchaser has no liability to pay tax. There is no provision in the Act from which it can be gathered that the Act imposes any liability on the purchaser to pay the tax imposed on the dealer. If the dealer passes on his tax burden to his purchasers he can only do it by au...
Record
Record, a memorial or remembrance; an authentic testimony in writing contained in rolls of parchment, and preserved in a Court of record. The public records of the kingdom are placed under the superintendence of the Master of the Rolls, and a Record Office established by the (English) Public Record Office Act, 1838 (1 & 2 Vict. c. 94). The (English) Public Record Office (commonly called the Rolls Office) is a large building in Chancery Lane, London, and was opened in 1902.There are three kinds of records, viz.: (1) judicial, as an attainder; (2) ministerial, on oath, being an office or inquisition found; (3) by way of conveyance, as a deed enrolled. As to ancient public records generally, see Hubback on Succession, pp. 607 et seq.The Record Offices of the Supreme Court are now merged in the Central Office there. See (English) R.S.C. Ord. LXI.Also the general name given to (a) pleadings and subsequent orders and recorded matters in an action (by R. S. C. 1883, Ord. XXXVI. R. 30, the par...
Raising the crop
Raising the crop, the words 'raising the crop' cannot be confined simply to the ploughing of the land, sowing the seeds and cutting the harvest. It must be emphasised that s. 6(2)(b)(iv) is not to be construed in a narrow and pedantic sense and must be given its full effect in the background of modern large-scale farming and the organisation required for it, Purtabpore Company Ltd. v. State of Uttar Pradesh, AIR 1970 SC 1578: (1970) 2 SCC 152: (1971) 1 SCR 426. [U.P. Agricultuarl Income Tax Act, 1949, s. 6(2)(b)(iv)...
National insurance
National insurance. The (English) National Insur-ance Act, 1911 (1 & 2 Geo. 5, c. 55), introduced by Mr. Lloyd George, established a wide system of compulsory state insurance covering both ill-health and unemployment, which is based upon premiums contributed in part by the employer, in part by the employee, and in part by the State. The Act consisted of three parts, the first dealing with National Health Insurance, the second with Unemployment Insurance, and the third contained miscellaneous provisions. This Act remained the basis of National Health Insurance, although the subject of very extensive amendment, until the National Health Insurance Act, 1924, consolidated the law. The law has been consolidated again by the (English) National Health Insurance Act, 1936 (26 Geo. 5, and 1 Edw. 8, c. 32), amends and repeals the whole of the Acts passed in 1920, 1922, 1924 and 1928. The arrangement is as follows:-Part I. Insured Persons and Contributions.Part II. Benefits.Part III. Approved Soc...
Physically handicapped person
Physically handicapped person, a person suffering from malignancy is a physically handicapped person within the meaning of s. 23J (iv), AIR 1988 MP 232(235). [Madhya Pradesh Accommodation Control Act, 1961, s. 23J(iv)]...
jurisdiction
jurisdiction [Latin jurisdictio, from juris, genitive of jus law + dictio act of saying, from dicere to say] 1 : the power, right, or authority to interpret, apply, and declare the law (as by rendering a decision) [to be removed to the State having of the crime "U.S. Constitution art. IV"] [a court of competent ] see also situs International Shoe Co. v. Washington in the Important Cases section compare venue NOTE: Jurisdiction determines which court system should properly adjudicate a case. Questions of jurisdiction also arise regarding quasi-judicial bodies (as administrative agencies) in their decision-making capacities. ancillary jurisdiction : jurisdiction giving a court the power to adjudicate claims (as counterclaims and cross-claims) because they arise from a cause of action over which the court has original jurisdiction ;specif : supplemental jurisdiction acquired by a federal court allowing it to adjudicate claims that are based on state law but that form part of a case...
Herald
Herald [fr. here, Sax., an army, and heald, a champion; herault, heraut, Fr.; herald, Ger.; araldo, Ital.; because it was part of his office to charge or challenge unto battle or combat], an officer who registers genealogies, adjusts ensigns armorial, regulates funerals, and carries messages between princes, and proclaims war and peace. Heralds were anciently called Dukes at Arms, probably from the Latin ducere ad arma; because the conducting of affairs concerning peace and war devolved upon them, their office being to carry messages to the enemy, and to proclaim war and peace. Hence the persons of heralds were deemed sacred by the law of nations, and were received and protected by belligerent powers, as flags of truce are in the present day. The three chief heralds are called Kings of Arms; of whom (1) Garter is the principal, instituted by Henry V. His office is to attend the Knights of the Garter at their solemnities, and to marshal the funerals of the nobility. (2) Clarencieux King...
Guardian
Guardian, means a person having the care of the person of a minor or his property or of both his person and property, and includes:(i) a natural guardian,(ii) a guardian appointed by the will of the minor's father or mother,(iii) a guardian appointed or declared by court, and(iv) a person empowered to act as such by or under any enactment relating to any court of wards;Explanation.--For the purposes of this clause, any name which is not the name of a country, region or locality of that country shall also be considered as the geographical indication if it relates to a specifies geographical area and is used upon or in relation to particular goods originating from that country, region or locality, as the case may be. [Hindu Minority and Guardianship Act, 1956 (32 of 1956), s. 4(b)]A guardian is one appointed by the wisdom and policy of the law to take care of a person and his affairs, who by reason of his imbecility and want of understanding is incapable of acting for his own interest (2...
Gross total income
Gross total income, in view of s. 47(viii), the com-pensation which become payable to the appellant as a result of the acquisition of its agricultural land in 1962, was totally exempt from s. 45. Con-sequently, it did not amount to 'income' within the scope of section 2(24)(vi) as there was no capital gain within the meaning of s. 45. It was also not to be included while computing the total income of the appellant as defined in s. 2(45) of the Act. Thus, the amount of compensation received by the appellant could not have formed part of the 'gross total income' within the meaning of section 109(iv) of the Act, Income Tax Act, 1961 ss. 2(24)(vi), 2(45), 45, 47(viii) and ss. 109(iv) & (i); Delhi Farming & Construction (P) Ltd. v. Commissioner of Income Tax Delhi, (2003) 5 SCC 36; Also Caradamom Marketing Co. (Trav.) Ltd. v. CIT, (1986) 158 ITR 621 (Ker)....
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