Ledger Book - Law Dictionary Search Results
Home Dictionary Name: ledger bookLedger-book
Ledger-book, a book in the prerogative Courts, considered as their rolls...
Banker's Books
Banker's Books, includes ledgers, day books, cash-books, account-books and other records used in the ordinary business of the bank, whether in written form or kept on microfilm, magnetic tape, or other forms of retrieval mechanism, State of Norway's Application, (1987) QB 433; Williams v. Summer Field, (1972) 2 QB 513.Banker's Books, includes ledgers, day books, cash-books, account-books and all other records used in the ordinary business of the bank, whether these records are kept in written form or stored in a microfilm, magnetic tape or any other form of mechanical or electronic data retrieval mechanism, either onsite or at any offsite location including back-up or disaster recovery site of both, Banker's Books Evidence Act, 1891, sec. 2(3)...
Leger, Leiger, or Ledger
Leger, Leiger, or Ledger [fr. legger, Dut., to lie], anything that lies in a place; as, a leger-book, a book that lies in a counting-house; leger-ambassador, a resident ambassador....
Bankers' Books
Bankers' Books, 'bankers' books' include ledgers, day-books, cash -books, account-books and all other books used in the ordinary business of a bank. [Bankers' Books Evidence Act (18 of 1891), s. 2(3)]...
Ledger
A book in which a summary of accounts is laid up or preserved the final book of record in business transactions in which all debits and credits from the journal etc are placed under appropriate heads...
Bond ledger account
Bond ledger account, means an account with the Bank or an agent in which the Government Securities are held in a dematerialised form at the credit of the holder, Government Securities Act, 2006, sec. 2(c)....
Book
Book, the 'book' in common acceptation is a literary composition from which one may extend or advance his or her knowledge and learning, Commr. of Customs v. Parasrampuria Synthetics Ltd., (2001) 9 SCC 74 (82).--For the purposes of s. 15 of the Copyright Act,1911, dealing with the delivery of books to certain libraries, the expression 'book' includes every part or division of a book, pamphlet, sheet of letter-press, sheet of music, map, plan, chart or table separately published, but not a second or subsequent edition of a book unless such edition contains additions or alterations either in the letterpress, or in the maps, prints, or other engravings belonging thereto. By s. 15 a copy of every book published in the United Kingdom must be sent to the British Museum, and on written demand to the Bodleian Library, Oxford, the University Library, Cambridge, the Library of the Faculty of Advocates at Edinburgh, and the Library of Trinity College, Dublin, and subject to certain provisos the N...
Book of account
Book of account, It involves either addition or subtraction or both of these operations of arithmetic. A book which contains successive entries of items may be a good memorandum book; but until those entries are totalled or balanced, or both, as the case may be, there is no reckoning and no account. In the making of totals and striking of balances from time to time lies the chief safeguard under which books of account have been distinguished from other private records as capable of containing substantive evidence on which reliance may be placed', CBI v. V.C. Shukla, (1998) 3 SCC 410: AIR 1998 SC 1406: 1998 Cr LJ 1905 (SC).-All companies registered under the (English) Companies Act,1929, are by s. 122 obliged to keep books of account of (a) all receipts and expenses with matters relating thereto; (b) all sales and purchases; and (c) the assets and liabilities of the company: these books are to be open to inspection by the directors-heavy penalties for non-compliance are imposed. The aud...
Printed books and printed manuals
Printed books and printed manuals, including those in loose-leaf from which the binder, has been specifically referred to a 'Nil' duty article. It is in this context that the learned Attorney-General in support of the appeal contended that in general trade parlance a book is known by feature like (i) a book has an author, (ii) a book has a publisher, (iii) a book is a priced publication, (iv) the book is available to all and sundry who pay for it, (v) the book does not have a memorandum of understand-ing, (vi) there is no confidentiality about the book, (vii) a book has a subject to deal with, (viii) the pages are serially numbered and neatly bound, and (ix) the last but not the least, it should have ISBN Code i.e. International Books Subscriber Nomen-clature, Commissioner of Customs v. Parasrampuria Synthetics Ltd., AIR 2001 SC 3501: (2001) 93 DLT 339 (SC): (2001) 77 ECC 449 (SC): 2001 ECR 185 (NULL): 2001 (133) ELT 9 (SC): (2002) 2531 TR 274 (SC): JT 2001 (7) SC 243: 2001 (6) SCALE 5...
Cost-book mining companies
Cost-book mining companies. The statutory regulations relating to these Companies are contained in the Stannaries Acts, 1869 (32 & 33 Vict. c. 19) and 1887 (50 & 51 Vict. c. 43), and the Companies Act, 1929. The Latter Act (s. 357) has preserved the then existing provisions of the earlier Acts. Subject to the statutory provisions, it maybe said that these companies are formed thus:-A number of adventures, who have obtained permission from the landowner to work a lode, assemble; they decide on the number of shares into which their capitalis to be divided, and the number to be allotted to each; they appoint an agent, commonly called a purser, for the purpose of managing the affairs of the mine, and enter in a book, called the cost book, the minutes of their proceedings, which are signed by all present. A license to try for ores, for twelve months, or some short period, is then obtained; followed, if the search be promising, by a set, that is, a lease of the minerals, or a license to ding...
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