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His return of income

His return of income, the expression 'his return of income' occurring in Rule 5 of the U.P. Agricultural Income Tax Rules, 1949 would apply to any of the returns contemplated under s. 15 of the U.P. Agricultural Income Tax Act, 1948, namely, (1) a return filed in pursuance of the general notice issued and published by the Collector under s. 15(1), (2) a return filed by the Principal Officer of a Company under s. 15(2) read with Rule 21, (3) a return filed in pursuance of individual notice served upon an assesses by the Assessing Authority under s. 15(3), and (4) a return or a revised return filed by an assesses under s. 15(4), provided that in the first three cases the return is filed within the time specified in the notice or the rule or within the extended time granted by the Assessing Authority and in the last case the revised return is filed on account of discovery of a wrong statement in the previous return and is filed before the assessment is complete, Delhi Cloth & General Mill...


False return

False return by sheriff on nulla bona to writ of fi. fa, after levying is actionable; for form of claim, see Bullen and Leake, Prec. Of Pl.A process server's or other court officials recorded misrepresentation that process was served, that some other action was taken, or that something is true, Black's Law Dictionary, 7th Edn., p. 619.A return cannot be said to be 'false' unless there is an element of deliberations in it. It is possible that even where the incorrectness of the return is claimed to be due to want of care on the part of the assessee and there is no reasonable explanation forthcoming from the assessee for such want of care, the Court may, in a given case, infer deliberations and the return may be liable to be branded as a false return. But where the assessee does not include a particular item in the taxable turnover under a bona fide belief that he is not liable so to include it, it would not be right to condemn the return as a 'false' return inviting imposition of penalt...


Return of post

Return of post, means 'if a person makes an offer saying that its acceptance must be communicated by return of post: that does not mean, exclusively a reply by letter by return of post. A reply by telegram or by verbal message, or by any means not later than a letter written and sent by return of post would reach, is within the meaning of 'return of post', Tinn v. Hoffmann & Co., (1873) 29 LT 271...


Returning Officer

Returning Officer, the official who conducts an election. The Representation of the People Act, 1918, s. 28, provides that in parliamentary elections the sheriff shall be the returning officer in counties, and in parliamentary boroughs which have a sheriff and in other boroughs the mayor, or in some cases the chairman of the council. As to returning officers at university elections, see Sch. V., Part I., s. 1. As to county council, municipal, parish council, rural district, and urban district elections, see the same Act as amended by the (English) R.P. Act, 1922, and (English) Local Government Act, 1933.The same Acts provide that the duties of the return-ing officer are to be discharged by the registration officer (see REGISTRATION OF ELECTORS). In parliamentary elections the returning officer, if registered, is to have the casting vote but no other vote, by the Parliamentary Elections (Returning Officers Act, 1875 (38 & 39 Vict. c. 84)...


Corn Returns

Corn Returns. By the (English) Corn Returns Act, 1882 (45 & 46 Vict. c. 37), consolidating with amendments 5 & 6 Vict. c. 14, and 27 & 28 Vict. c. 87, certain towns as named by Order in Council from time to time and being not less that 150 nor more than 200 in number, supply through 'inspectors of corn returns' weekly returns of the purchases of British corn made in such towns. The inspectors make up these returns from the dealers and corn factors, etc., who are bound by s.11 of the Act to supply particulars under a penalty not exceeding 20l. Average are computed by the Board of Trade from the weekly returns, and published in the London Gazette. The (English) Corn Sales Act, 1921, ss. 2, 4, makes a minor amendment to the Act of 1882....


return

return 1 a : to give (an official account or report) to a superior (as by a list or statement) [ the names of all residents in the ward] [ a list of jurors] b : to bring back (as a writ, verdict, or indictment) to an office or tribunal [the sheriff must the execution…to the proper clerk within sixty days "J. H. Friedenthal et al."] [the grand jury ed six indictments] [ed a verdict of not guilty] 2 : to bring in or produce (as earnings or profit) : yield re·turn·able adj n 1 a : the delivery of a court order (as a writ) to the proper officer or court b : proof of service 2 : return day 3 : an account or formal report (as of an action performed or duty discharged or of facts and statistics) [census s] ;esp : a set of tabulated statistics prepared for general information usually used in pl. 4 a : a report of the results of balloting [election s] b : an official declaration of the election of a candidate [each house shall be the judge of the elections, s,...


return day

return day : a day when a return is to be made: as a : a day on which the defendant in an action or proceeding is to appear in court (as for arraignment) b : a day on which the defendant in an action must file an answer c : a day on which a hearing on an action or proceeding (as a motion) is to be held d : a day on which proof of service must be returned e : a day fixed by law for the canvassing of election returns called also return date ...


Sale or return

Sale or return. By s. 18, Rule 4, of the Sale of Goods Act, 1893, supra:-When goods are delivered to the buyer on approval or 'on sale or return' or other similar terms [e.g., on trial: Elphick v. Barnes, (1880) 5 CPD 326] the property therein passes to the buyer:-(a) When he signifies his approval or acceptance to the seller or does any other act adopting the trans-action:As to the meaning of adopting the transaction, see London Jewellers Ltd. v. Atten-borough, (1934) 2 KB 206.(b) If he does not signify his approval or acceptance to the seller but retains the goods without giving notice of rejection, then, if a time has been fixed for the return of the goods, on the expiration of such time, and, if no time has been fixed, on the expiration of a reasonable time. what is a reasonable time is a question of fact....


tax return

tax return : return ...


Return-Days

Return-Days. These were certain days in term for the return of writs, 1 Chit. Arch. Prac., 12th Edn. 160....


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