Joint Commissioner - Law Dictionary Search Results
Home Dictionary Name: joint commissionerJoint Commissioner
Joint Commissioner, 'Joint Commissioner' means a person appointed to be a Joint Commissioner of Income Tax or an Additional Commissioner of Income Tax under sub-s. (1) of s. 117. [Income Tax Act (43 of 1961), s. 2(28c)]...
Hindu joint family and coparcenary
Hindu joint family and coparcenary, a hindu joint family consists of all persons lineally descended from a common ancestor, and includes their wives an unmarried daughters. A Hindu coparcenary is a much narrower body than the joint family: it includes only those person who acquire by birth an interest in the joint or coparcenary property, these being the sons, grandsons, and great-grandsons of the holder of the joint property for the time being. Therefore there may be a joint Hindu family consisting of a single male member and widows of deceased coparceners, Gowli Buddanna v. CIT, AIR 1966 SC 1523 (1525): (1966) 3 SCR 224. [Income-tax Act, 1922 (11 of 1922), s. 3]...
Hindu joint family
Hindu joint family, joint Hindu family consists of persons lineally descended from a common ancestor and include their wives and unmarried daughters. The daughter, on marriage, ceases to be a member of her father's family and becomes a member of her husband's family. The joint Hindu family is thus a larger body consisting of a group of persons who are united by the tie of sapindaship arising by birth, marriage or adoption, Surjit Lal Chhabda v. CIT, AIR 1976 SC 109 (114): (1976) 3 SCC 142....
Election Commissioners
Election Commissioners, are commissioners appointed by the Crown on the joint address of both Houses of Parliament to inquire into the report made by judges on the trial of an election petition (q.v.) that corrupt and illegal practices took place on an extensive scale at an election. The Commissioners report to Parliament, whereupon the constituency may be disfranchised by statute or by refusal of the House of Commons to issue a writ....
Assessing Officer
Assessing Officer, means the Deputy Commissioner of Income-tax or the Assistant Commissioner or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-s. (1) or sub-s. (2) of s. 120 or any other provision of the Income-tax Act which apply for the purposes of wealth-tax under s. 8 of this Act and also the Joint Commissioner who is directed under clause (b) of sub-s. (4) of the said s. 120 to exercise or perform all or any of the powers and functions conferred on or assigned to the Assessing Officer under that Act. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (ca)]...
Joint-tenancy
Joint-tenancy. This tenancy is created where the same interest in real or personal property is, by the act of the party, passed by the same matter of conveyance or claim in solido, and not as merchan-dise, or for purposes of speculation, to two or more persons in the same right, either simply, or by construction or operation of law jointly, with a jus accrescendi, that is, a gradual concentration of property from more to fewer, by the accession of the part of him or them that die to the survivors or survivor, till it passes to a single hand, and the joint-tenancy ceases.Anciently, joint-tenancy was favoured because it did not induce fractions of estates, and returning to early principles the (English) Land Legislation of 1925 has employed the tenure generally as the machinery by which legal estate may in such cases always be in some person, called the estate owner, who is competent to give a title to the whole estate without the concurrence of other parties. that legal estate has been ...
Religious institutions
Religious institutions, means a math, temple or specific endowment. Hindu Religious and Charitable Endowments Act, 1959, s. 6(18), Joint Commissioner, Hindu Religious and Charitable Endowments Administration Dept. v. Jayaram, AIR 2006 SC 104....
joint and several
joint and several : relating or belonging to two or more parties together and separately [joint and several duties of the partners] see also joint and several liability at liability compare in solido, joint, jointly joint·ly and sev·er·al·ly adv ...
Commissioners for Oaths
Commissioners for Oaths. Masters extraordinary in Chancery acted in very early times as commissioners to administer oaths to persons making affidavits (see that title) before them concerning Chancery suits, and the judges of the Common Law courts were authorized, under 29 Car. 2, c. 5, by commission to empower 'what and as many persons as they should think fit and necessary' to take affidavits for one shilling fee concerning Common Law actions. The Masters in Chancery were succeeded by solicitors under 16 & 17 Vict. c. 78, appointed by the Lord Chancellor, the fee being one shilling and sixpence.The (English) Commissioners for Oaths Act, 1889 (52 & 53 Vict. c. 10), which amends and consolidates twenty-four enactments on the subject, enacts by s. 1 that the Lord Chancellor may, from time to time, by commission signed by him, appoint practising solicitors or other fit and proper persons to be commissioners for oaths; with power, in England or elsewhere, to administer any oath or take any...
Land Commissioners
Land Commissioners, the title by the (English) Settled Land Act, 1882, s. 48, of the Commissioners formerly called 'The Copyhold Inclosure and Tithe Commissioners.' By s. 26 of that Act, a certificate of these Commissioners that an 'improvement' within that Act has been effected is, in the absence of an Order of the Court, an authority to trustees to pay for the improvement out of 'capital money,' and by s. 28 a tenant for life must maintain and repair an 'improvement' at his own expense during such period, if any, as the Commissioners by certificate in any case prescribe.All powers and duties of the Land Commissioners were transferred to the Board of Agriculture by the (English) Board of Agriculture Act, 1889 (52 & 53 Vict. c. 30)....
- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial