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Audit
Audit, an examining of accounts. An audit may be either detailed or administrative, and is usually both. A detailed audit is a comparison of vouchers with entries of payment, in order that the party whose accounts are audited may not debit his employer with payments not in fact made. An administrative audit is a comparison of payments with authorities to pay, in order that the party whose accounts are audited may not debit his employer with payments not authorised. If in either branch of audit an improper entry is discovered, the auditor surcharges the party whose accounts are audited; whereby the payment must be made by such party out of his own pocket. Where no fraud is suspected, however, and when there has been no negligence, it is common for the surcharge to be remitted [see, e.g., (English) Local Government Act, 18 (23 & 24 Geo. 5, c. 51), s. 230], especially where the party whose accounts are audited has given his service gratuitously.The public accounts are audited under the (E...
Appeal
Appeal [fr. appellatio, Lat.; appeller, Fr.]. the judicial examination of the decision by a higher Court of the decision of an inferior Court. Thus there is an appeal from the High Court to the Court of Appeal (see (English) Judicature Act, 1925, s. 27), from the Court of Appeal to the House of Lords (see s. 3 of the (English) Appellate Jurisdiction Act, 1876, c. 59), from the Petty Sessions to Quarter Sessions, where the appeal is by way of retrial (see s. 19 of the (English) Summary Jurisdiction Act, 1879, also Summary Jurisdiction (Appeals) Act, 1933, and SESSIONS OF THE PEACE), from the County Courts to the Court of Appeal (see s. 105 of the County Courts Act, 1934, and next title), and in criminal matters, to the Court of Criminal Appeal under the (English) Criminal Appeal Act, 1907, or under the (English) Crown Cases Act, 1848 (11 & 12 Vict. c. 78). Appeals to the House of Lords in forma pauperis are checked by the (English) Appeal (Forma Pauperis) Act, 1893 (56 & 57 Vict. c. 22)...
Ground on which the order has been made
Ground on which the order has been made, these words in their natural and ordinary sense would include any information or material on which the order was based, Shamrao Vishnu Parulekar v. District Magistrate, AIR 1957 SC 23 (26): (1956) SCR 644. [Prevention Detention Act, (4 of 1950), s. 3(3)]...
Code
Code, a collection or system of laws. The collection of laws and constitutions made by order of the Emperor Justinian is distinguished by the appellation of 'The Code' by way of eminence. See CIVIL LAW.The Code Napoleon, or Civil Code of France, pro-ceeding from the French Revolution, and the administration of Napoleon while First Consul, effected great changes in the laws of that country. Framed in the first instance by a commission of jurists appointed in 1800, this Code, after having passed both the tribunate and the legislative body, was promulgated in 1804 as the 'Code Civil des Francais.' When Napoleon became emperor, the name was changed to that of Code Napoleon, by which it is still often designated, though it is now styled by its original name of Code Civil. A Code de Procedure Civile, a Code de Commerce, Code d'Instruction Criminelle, and Code Penal were afterwards compiled and promulgated under Bonaparte's administration. To these was sub-sequently added a Code Forestier, or...
Imprisonment
Imprisonment, 'imprisonment' shall mean imprisonment of either description as defined in theIndian Penal Code. [General Clauses Act, 1897 (10 of 1897), s. 3(27)]The restraint of a person's liberty under the custody of another. It extends in law to confinement not only in a gaol, but in a house, or stocks, or to hold-ing a man in the street, etc.; for in all these cases the person so restrained is said to be a prisoner, so long as he has not his liberty freely to go about his business as at other times, Co. Litt. 253. See FALSE IMPRISONMENT.Imprisonment for Crime.--Any common law mis-demeanour is punishable after conviction on indictment by fine or imprisonment or both, at the discretion of the court. Imprisonment for not more than two years is very frequently authorised, as an alternative to penal servitude, by the (English) Offences against the Person Act, 1861, and other Acts set out in Chitty's Statutes, tit. 'Criminal Law.' As to the right of any person convicted by a Court of Summ...
Restitution of stolen goods
Restitution of stolen goods. By the Common Law there was no restitution of goods upon an indictment, because it is at the suit of the Crown only; therefore the party was enforced to bring an appeal of robbery in order to have his goods again; but a writ of restitution was authorized to be granted by 21 Hen. 8, c. 11, and it became the practice of the court, upon the conviction of a felon, to order, without any writ, immediate restitution of such goods as were brought into Court to be made to the several prosecutors. The Larceny Act, 1916, s. 45, gives power to the court to award from time to time writs of restitution for stolen property, or to order the restitution thereof in a summary manner, upon a conviction of the guilty party. This restitution reaches the stolen goods (unless they be negotiable instruments) notwithstanding that the guilty party may have sold them for value to an innocent purchaser [see s. 24 (1), Sale of Goods Act, 1893], but see MARKET OVERT; a sum not exceeding ...
Ready made
Made already or beforehand in anticipation of need not made to order as ready made clothing ready made jokes...
off the shelf
Made in large quantities and intended to be used without modifications similar to off the rack but not restricted to clothing Opposite of custom made made to order or one of a kind...
Excess realisation
Excess realisation, 'excess realisation', in relation to each grade of levy sugar,--(i) means the price realised by any producer, on the sale of levy sugar of such grade, in excess of--(a) the controlled price, or(b) where any fair price has been fixed by a court for levy sugar of such grade, such fair price, and(ii) includes any realisation representing the differ-ence between the controlled price and the price allowed by the court by an interim order, if such interim order is set aside, whether by the court which made the order or in appeal or revision, Anakepalle Co-operative Agricultural and Industrial Society Ltd. v. Union of India, (1977) 4 SCC 130: AIR 1977 SC 2041....
Photographs
Photographs. By the (English) Copyright Act, 1911, s. 5, the author of a work is the first owner of the copyright therein, but where in the case of a photograph the plate or other original was ordered by some other person, and was made for valuable consideration in pursuance of that order, then, in the absence of any agreement to the contrary, the person by whom such plate or other original was ordered will be the first owner of the copyright; and such person can restrain the public sale of his photographic likeness, Pollard v. Photographic Co., (1888) 40 Ch D 345. The period for which copyright in photographs sbsists is fifty years from the making of the original negative (s. 21). 'photograph' includes photo-lithograph and any work produced by any process analogous to photography (s. 35). See COPYRIGHT.It is a misdemeanour to send indecent matter, including photographs, through the post. [(Eng-lish) Post Office Act, 1908, s. 63, as amended by the (English) Post Office Act, 1935, s. 13...
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