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Other similar services

Other similar services, See, Federation of Hotels & Restaurant Assn of India v. Union of India, AIR 1990 SC 1637: (1989) 3 SCC 634. [Expenditure Tax Act, 1987, s. 5(d)]...


Terminal charges

Terminal charges of a railway company, those made at either terminus, in addition to the charges for carriage, as for warehousing, loading, unloading, cartage to or from station, etc. The special Act of each company, in prescribing a maximum rate, usually excepts from such rate 'a reasonable sum,' for, e.g., 'loading, covering, and unloading of goods at any terminal station of such goods, and for delivery and collection and any other services incidental to the duty or business of a carrier, where such services are or any of them is performed by the company'; and the Railway and Canal Traffic Commission has jurisdiction to determine what is a reasonable sum in case of dispute. See Hodges on Railways.The (English) Railway and Canal Traffic Act, 1888, which by s. 24 directs railway companies to pre-pare revised classifications of traffic and schedules of maximum rates, and to state therein the nature and amount of all 'terminal charges,' by s. 55 defines the term 'terminal charges' as inc...


Export value

Export value, in relation to export by way of lease or hire-purchase or under any other similar arrangement, includes the charges, by whatever name called, payable in respect of such lease or hire-purchase or any other similar arrangement. [Foreign Exchange Management (Export of Goods and Services Regulations, 2000, s. 2 (v)]...


Tenure

Tenure, cannot be equated with 'terms and con-ditions of services' or payment of gravity or pension. Tenure when followed by words of office, means term of office, Punjab University v. Khalsa College, Amritsar, AIR 1971 P&H 479: 1971 Cur LJ 334.Means a right, term, or mode of holding lands or tenements in subordination to a superior; in fendal times, real property was held predominantly as part of a tenure system, Black's Law Dictionary, 7th Edn., p. 1481.Tenure, the mode of holding property. The only tenures in land now existing with a few unimpor-tant exceptions are (1) free and common socage in fee-simple, including enfranchised copyhold, which is subject to paramount incidents; and (2) a term of years absolute (see LAND). The idea of tenure or holding is said to derive from feudalism, which separated the dominium directum (the dominion of the soil), which it placed mediately, or immediately, in the Crown, from the dominium utile (the possessory title), the right to use the profits ...


Sale of foodstuff

Sale of foodstuff, there is no sale when food and drink are supplied to guest residing in the hotel. The supply of meals was not essentially in the nature of a service provided to them and could not be identified as a transaction of sale. The Revenue was entitled to split up the transaction into two parts, one of service and the other of sale of foodstuffs. If that be true in respect of hotels, a similar approach seems to be called for on principle in the case of restaurants, Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi, AIR 1978 SC 1591 (1594): (1978) 4 SCC 36: (1979) 1 SCR 557....


Ulthural servants

Ulthural servants, the duties of Ulthural servants relate mainly to the performance of poojas, rituals and other services to the deity, the recitation of mantras, vedas, prabandas, thevarams and similar invocations and the performance of duties con-nected with such performance and recitations, H.S. Holiness S.P.E.R. Jeeyar Swami v. State of Tamil Nadu, AIR 1972 SC 1586 (1588)....


Begar

Begar, It is a word of Indian origin which like many other words has found its way in the English vocabulary. It is very difficult to formulate a precise definition of the word 'begar', but there can be no doubt that it is a form of forced labour under which a person is compelled to work without receiving any remuneration. Molesworth describes 'begar' as 'labour or service extracted by a govern-ment or person in power without giving remuneration for it'. Wilson's Glossary of Judicial and Revenue Terms gives the following meaning of the word 'begar': 'a forced labourer. One pressed to carry burthens for individuals or the public. Under the old system, when pressed for public service, no pay was given. The begari, through still liable to be pressed for public objects, now receives pay. Forced labour for private service is prohibited.' 'Begar' may therefore be loosely described as labour or service which a person is forced to give without receiving any remuneration for it. That was the me...


Shop

Shop, a place where thins are kept for sale, usually in small quantities, to the actual consumers. By (English) Shops Act, 1912, s. 19, 'shop' includes any premises where any 'retail trade or business' is carried on; 'retail trade or business' includes the business of a barber or hairdresser, but not the sale of programmes, etc., at places of amusement.A business establishment or place of employment; a factory, office, or other place of business, Black's Law Dictionary, 7th Edn., p. 1384.The (English) Shops Act, 1934, deals with the employment of persons under eighteen years, repealing s. 2 of the (English) Shops Act, 1912; but the other provisions are unaffected. The 1934 Act, s. 1, provides that no young person (under eighteen) shall be employed for more than the normal maximum working hours, that is, forty-eight hours in any week; it makes restrictions on right employment, has special provisions as to the catering trade, the sale of accessories for Aircraft, motor vehicles and cycle...


Interpretation Act, 1889 (English)

Interpretation Act, 1889 (English) (52 & 53 Vict. c. 63). A most important statute, repealing and re-enacting Lord Brougham's Act of 1850 (13 Vict. c. 21), 'for shortening the language used in Acts of Parliament' and other similar Acts, and further shortening such language. By this Act, in Acts passed after 1850, words importing the masculine gender include females, words in the singular include the plural, and words in the plural include the singular; also, definitions are provided of 'month,' 'land,' 'parish' (see those titles), and other terms.The Act also provides that:-In this Act and in every other Act, whether passed before or after the commencement of this Act, references to the Sovereign reigning at the time of the passing of the Act or to the Crown shall, unless the contrary intention appears, be construed as references to the Sovereign for the time being, and this Act shall be binding on the Crown (s. 30).Statutory powers to make rules, etc., may be exercised from time to ti...


Boiler Explosions Act

Boiler Explosions Act, 1882 (English) (45 & 46Vict. c. 22), whereby detailed notice of an explosion from any boiler, i.e. (s. 3), 'any closed vessel used for generating steam, or for heating water, or for heating other liquids, or into which steam is admitted for heating, steaming, boiling, or other similar purposes,' must be sent within 24 hours by the 'owner or user,' or their agent, to the Board of Trade, who have power to order an inquiry with respect to the explosion. Boilers used exclusively for domestic purposes, and boilers used in the service of his Majesty or on board certificated steamships, were exempted from the Act, and so were some boiler explosions in mines, but an amending 'Boiler Explosions Act, 1890,' repeals these exemptions, except those for Crown and domestic boilers. A pipe may be a 'boiler' within this Act, R. v. Commissioners, (1891) 1 QB 703; but a boiler used for heating business premises in within the exception, Smith v. Muller, (1894) 1 QB 192....


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