Persons - Law Dictionary Search Results
Home Dictionary Name: personsPersons
Persons, the expression 'persons' undoubtedly includes natural persons. The class of such taxable persons has been indicated by the Legislature with reference to their occupational activity. Thus, in order to be authorised, a tax under cl. (b) of s. 61(1) must satisfy two conditions: First, it must be a tax on 'persons', Second, such persons must be practising any profession or art or carrying on any trade or calling in the municipality, Munshi Ram v. Municipal Committee, AIR 1979 SC 1250 (1252): (1979) 3 SCC 83: (1979) 3 SCR 463....
Association of persons
Association of persons, word 'associate' means, according to the Oxford dictionary, 'to join in common purpose, or to joint in an action'. Therefore, an association of persons must be one in which two or more persons join in a common purpose or common action, and as the words occur in a s. which imposes a tax on income, the association must be on the object of which is to produce income, profits or gains, CIT v. Indira Balkrishna, AIR 1960 SC 1172 (1174): (1960) 3 SCR 513. (Income-tax Act, 1922 s. 3)'Association of persons' as used in s. 3 of the Act means an association in which two or more persons join in a common purpose or common action, and as the words occur in a s. which imposes a tax on income, the association must be one, the object of which is to produce income, profits or gains, N.V. Shanmugham v. CIT, (1970) 2 SCC 139 (143): AIR 1970 SC 1707. (Income-tax Act, 1922 s. 3)...
Law of persons
Law of persons, means the law relating to persons; the law that pertains to the different statuses of persons. This is also commonly known as the jus personarum, a shortened form of jus quodad personas pertinent (the law that pertains to persons'), Black's Law Dictionary, 7th Edn., p. 893....
Blind Persons Act, 1920 (English)
Blind Persons Act, 1920 (English). Applies the Old Age Pensions Acts to persons who are so blind as to be unable to perform any work for which eyesight is essential at the age of 50 instead of 70. The Act has further provisions as to charities for and the welfare of blind persons....
Independent persons
Independent persons, persons in the service or em-ployment of the government are also independent persons, State of Andhra Pradesh v. Narayana Velur Beedi Mfg. Factory, AIR 1973 SC 1307 (1311). (Minimum Wages Act, 1948, s. 9)...
Institution for persons with disabilities
Institution for persons with disabilities, means an institution for the reception, care, protection, education, training rehabilitation or any other service of persons with disabilities. [Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), s. 2(m)]...
Appointment of persons to be and the posting
Appointment of persons to be and the posting, the words 'appointment of persons to be and the posting' in article 233 have been held to mean initial appointment by direct recruitment of persons to be District Judges and the posting mentioned there is the initial posting, High Court of Punjab and Haryana v. State of Haryana, (1975) 1 SCC 843 (851): AIR 1975 SC 613. (Constitution of India, Art. 233)...
British protected persons
British protected persons, are those who have that statutes by virtue of the Solomon Islands Act, 1978, or the British protectorates, Protected States and Protected Persons Orders, 1982, Halsbury's Laws of England, Vol. 4, Edn., 4(2), Para 58, p. 67....
Natural persons
Natural persons, such as are, formed by the Deity, as distinguished from artificial persons or corporations, formed by human laws, for purposes of society and government....
Persons entitled to practise
Persons entitled to practise, the words 'persons entitled to practise' would include determining or prescribing the qualifications and conditions that a person should possess and satisfy before becoming entitled to practise as an advocate before the Supreme Court or the High Courts, Bar Council of Uttar Pradesh v. State of Uttar Pradesh, AIR 1973 SC 231 (237): (1973) 1 SCC 261. [Constitution of India, Schedule VII, List I, Entries 77 and 78]...
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