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Succession duties

as by will or on an intestacy. The liability to duty arises on creation of the succession--it becomes leviable if and when the property falls in possession. As to liability on land charged. [see (English) Law of

Sowne

Sowne [fr. souvenu, Fr., remembered], such as is leviable

Settlement estate duty

of the deceased were that of the wife or husband of the deceased, settlement estate duty was not leviable at all. (2) During the continuance of the settlement, the settlement estate duty was not payable more than

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Rate

(English) Poor Rate Exemption Act, 1840, made permanent by the Expiring Laws Act, 1922. The multiplicity of rates leviable by public bodies for public purposes was simplified by the (English) Rating and Valuation Act, 1925. By this

Dutiable goods

Act, 1955 (16 of 1955), s. 2 (c)] Dutiable goods, only if payment of duty is out-standing or leviable that goods will be regarded as dutiable goods, Associated Cement Companies Ltd. v. Commr. of Customs, (2001) 4

Octroi

were taxes on goods brought into the local area for consumption, use or sale', and that 'they were leviable in respect of goods put to some use or other in the area but only if they were

Nichil

Nichil, means 'nothing'. A debt owed to the exchequer's officer but nihiled by sheriffs as non-leviable. Once a year, an officer of the cleru of Nichils enrolled there amounts and sent them to the treasurer's remembrancer's...

Estate duty

to another person within three years of death, the estate duty taking the place of the 'account duty,' leviable on such gifts within twelve months of death, by virtue of s. 38 of the (English) Customs and

Duty

Duty, a tax, an impost, or imposition; also an obligation. See PENSION. It means a duty of customs leviable under this Act. [Customs Act, 1962, s. 2 (15)] The expression 'duty' means an 'amount' which shall be

Allotment rate

the allotment or price of the allotted quantity which shall be exclusive of all taxes, cesses and duties leviable thereon under the law, Hill Tiller & Co v. Coffee Board, Banglore, AIR 1979 SC 1785 (1790): (1979)

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