Quantification - Law Dictionary Search Results

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Quantification

Modification by a reference to quantity the introduction of the element of quantity...

Arrears, the word 'arrears' in respect of tax has been used in the sense of dues or what has become due by way of tax and that does not depend on assessment proceedings or quantification of the amount, State of Madhya Pradesh v. Shyama Charan Shukla, (1972) 4 SCC 371 (374): (1972) 1 SCR 861. (States Reorganisation Act, 1956 s. 78)...

Levied

Levied, the word 'levied' is a wide and generic expression and takes in all the stages of charge, quantification and recovery of duty, though in certain contexts it may have a restricted meaning, Ujagar Prints v. Union of India, AIR 1989 SC 516 (538): (1988) Supp (3) SCR 770: (1989) 3 SCC 488. [Additional Duties of Excise (Goods of Special Importance) Act, 1957, s. 3]...

Levy, Imposition, Collection

Levy, Imposition, Collection, The term 'levy' appears to be wider in its import than the term 'assessment'. It may include both 'imposition' of a tax as well as assessment. However, 'levy' does not extend to 'collection'. Article 265 of the Constitution makes a distinction between 'levy' and 'collection, Assistant Collector of Central Excise v. National Tobacco Co. of India Ltd., AIR 1972 SC 2563: (1972) 2 SCC 560: (1973) 1 SCR 822.To levy is to realise or to collect, Mehtab Singh v. State of U.P., AIR 1979 SC 1263: (1979) 4 SCC 597 [Penal Code, 1860 s. 70]The term 'levy' is an expression of wide import. It includes both imposition of a tax as well as its quantification and assessment, Ujagar Prints v. Union of India, AIR 1989 SC 516: (1989) 3 SCC 488.The term 'levy' is in its import than the term 'assessment'. It may include both 'imposition' of a tax as well as assessment. The term 'imposition' is generally used for the levy of a tax or duty by legislative provisions indicating the s...

Mahr (dower)

Mahr (dower), Mahr (dower) is neither dowry nor price for marriage: As explained in an old judgment by Justice Syed Mahmood, maher is 'not the exchange or consideration given by the man to the woman, but an effect of the contract imposed by law on the husband as a token of respect for its subject: the Woman'. Giving a correct appraisal of the concept of maher, the Privy Council once described it as 'an essential incident to the status of marriage'. On another occasion it explained that maher was a 'legal responsibility' of the husband. These judicial observations evidence a correct understanding of the Islamic legal concept of maher. Its substitute, a valid retirement, or by death, which by terminating the marriage, puts an end to all the contingencies to which it is exposed; and on the other hand the woman becomes entitled to it as soon as she has surrendered her person. Justice Mahmood has described the nature of mahr in Abdul Kadir Salima. According to him: Dower (mahr), under the M...

Taxable person, taxable event

Taxable person, taxable event, 'taxable person' is a 'dealer' as defined in s. 2(g). 'Taxable event' is the 'sale or purchase' of 'goods' effected during the accounting period although the tax liability is enforced only after quantification is effected by assessment proceedings, State of Tamil Nadu v. M.K. Kandlaswami, AIR 1975 SC 1871: (1975) 4 SCC 745 (749)....

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