S 147 - Law Dictionary Search Results
Home Dictionary Name: s 147Information
Information, an accusation, or complaint, also, communicated knowledge.Information means any material in any form, including records, documents, memos, e-mails, opinions, advices, press-releases, circulars, orders, logbooks, contracts, reports, papers, samples, models, data material held in any electronic form and information relating to any private body which can be accessed by a public authority under any other law for the time being in force. [Right to Information Act, 2005, s. 2(f)]Information in chancery. Where a suit was instituted on behalf of the Crown or Government, or of those of whom it had the custody by virtue of its prerogative (such as idiots and lunatics), or whose rights are under its particular protection (such as the objects of a public charity), the matter of complaint was offered to the Court by way of information by the Attorney or Solicitor-General, and not by way of petition. When a suit immediately concerned the crown or government alone, the proceeding was pur...
Any person
Any person, the effect of the 1994 amendment on s. 147 is unambiguous. Where earlier, the words 'any person' could be held not to include the owner of the goods or his authorised representative travelling in the goods vehicle, Parliament has now made it clear that such a construction is no longer possible. The scope of this rationale does not, however, extend to cover the class of cases where gratuitous passengers for whom no insurance policy was envisaged, and for whom no insurance premium was paid, employed the goods vehicle as a medium of conveyance, National Insurance Co. Ltd. v. Baljit Kaur, (2004) 2 SCC 1 (5): AIR 2004 SC 1340. [Motor Vehicles Act, s. 147(1)(b) (as amended in 1994)]The expression 'any person' can be restricted to those on the managerial or administrative staff only. One cannot arbitrarily cut down the amplitude of an expression used by the legislature, Central Bank of India v. Workmen, AIR 1960 SC 12 (23): (1960) 1 SCR 200. (Banking Regulation Act, 1949, s. 10)Th...
Reason to believe
Reason to believe, does not mean a purely subjective satisfaction. The belief must be held in good faith; it cannot be merely a pretence, S. Narayanappa v. CIT, Bangalore, AIR 1967 SC 523: (1967) 65 ITR 219: 1967 1 SCJ 161.Reason to believe, does not mean a purely subjective satisfaction. The believe must be held in good faith. It cannot be merely a pretence, S. Narayanappa v. C.I.T., Bangalore, 1967 ITR 219: AIR 1967 SC 523.Reason to believe, is not synonymous with subjective satisfaction of the officer. The belief must be held in good faith; it cannot merely be a pretence, Partap Singh v. Director of Enforcement, AIR 1985 SC 989: (1985) 3 SCC 72.Means that reasons should exist but the court will not go into the adequacy of such reason, Manchand & Co. v. CIT, West Bengal, AIR 1969 Cal 431.Means coming to the conclusion on the basis of the information that a thing, condition, statement or fact exists. It only means facts which prima facie will convince any reasonable person under the c...
Infectious diseases
Infectious diseases. It is an indictable offence to expose in a public frequented highway a person suffering from an infectious disorder, R. v. Vantandillo, (1815) 4 M. & S. 73. The (English) Public Health Act, 1936 (26 Geo. 5, and 1 Edw. 8, c. 49), ss. 143 to 180, repealing (from October, 1937) ss. 120-143 of the (English) Public Health Act, 1875, contains various provisions calculated to prevent the spread of dangerous infectious diseases.Notification.--The (English) Public health Act, 1936, also repeals (from October, 1937) the (English) Infectious Diseases Notification Act, 1889 (52 & 53 Vict. c. 72), and enjoins the notification to the Medical Officer of Health of the district of certain specific diseases therein named, and also of other diseases added to the list by the local authority, s. 343 enacting that 'notifiable disease.'--Means any of the following diseases, namely, small-pox, cholera, diphtheria, membranous croup, erysipelas, the disease known as scarlatina or scarlet fe...
Material facts
Material facts, are concerned, this court has held that they should be fully set out in the election petition and if any fact is not set out, the petitioner cannot be permitted to adduce the evidence relating thereto later; nor will be permitted to amend the petition after expiry of the period of limitation prescribed for an election petition, H.D. Revanna v. G. Puttaswamy Gawda, (1999) 2 SCC 217.Material facts, are facts upon which the plaintiff's cause of action or defendant's defence depends and which must be proved in order to establish the plaintiff's right to relief claimed in plaint or defendant's defence in written statement, Mayar (H.K.) Ltd. v. Owner & Parties Vessel M.V. Forture Express, 2006 AIR (SC) 1828: (2006) 3 SCC 100: (2006) 2 JT 48: (2006) 2 SCALE 30: (2006) 1 Supreme 677: (2006) 2 SLT 612: (2006) 3 SCJD 291: (2006) 3 SRJ 229, Civil Procedure Code, 1908, O. 6, R. 2 & O. 7, R. 11(9).The expression 'material facts' used in clause (a) of s. 147 Income Tax Act, 1961 refe...
Assess
Assess [fr. assessum, Lat., setting a tax], to rate or ascertain.The expression 'assess' refers to a situation where the assessment of the assessee for a particular year is, for the first time made by resorting to the provisions of s. 147 because the assessment had not been made in the regular manner under the Act, CIT v. Sun Engineing Works Ltd, AIR 1993 SC 43 (50): (1992) 4 SCC 363. (Income-tax Act, 1961, s. 147)'Assess' is a comprehensive word, and in a taxing statute it often means the computation of the income of the assessee, the determination of the tax payable by him, and the procedure for collecting or recovering the tax. In a case where there is a dispute about the identity of the assessee, the order of assessment serves the purpose of establishing that identity and naming the person from whom the tax has to be recovered, Bhopal Sugar Industries Ltd. v. State of Madhya Pradesh, AIR 1979 SC 537 (540)....
Reassess
Reassess, the expression 'reassess' refers to a situa-tion where an assessment has already been made but the Income-tax Officer has, on the basis of information in his possession, reason to believe that there has been under assessment on account of the existence of any of the grounds contemplated by the provisions of s. 147(b) read with the Ex-planation (1) thereto, CIT v. Sun Engineering, AIR 1993 SC 43 (50): (1992) 4 SCC 363. (Income Tax Act, 1961, s. 147)...
Regular assessment
Regular assessment, section 148 mandates the Assessing Officer to serve a notice on the assessee before making the assessment, reassessment or re-computation under s. 147. From the aforemen-tioned provisions, it is manifest that an initial assessment made by the Assessing Officer either on the assessee voluntarily furnishing a return of the income or furnishing such a return on being served a notice under s. 148, is a 'regular assessment' under s. 2(40) of the Act, but an order passed by the Assessing Officer making a reassessment or revised assessment in a case where an assessment had been made, does not come within the meaning of the said expression, K. Govindan and Sons v. CIT, AIR 2001 SC 254: (2001) 1 SCC 460....
Married women's property
Married women's property, At Common Law, a woman, by marrying, transferred the ownership of all her property, real and personal, present and future, to her husband absolutely, so that he might sell, pay his debts out of, give away, or dispose by will of it as he pleased, with these exceptions and modifications:-1) Her freehold estate became his to manage and take the profits of during the joint lives only. After his death, leaving her surviving, it passed to her absolutely; after her death, leaving him surviving, provided that it was an estate in possession and issue who could in her it had been born during the marriage, it passed to him as 'tenant by the curtesy (q.v.) of England,' during his life, and after his death to her heir-at-law.(2) Her leasehold estate, her personal estate in expectancy, and the debts owing to her and other 'choses in action,' became his absolutely if he did some act to appropriate or reduce them into possession during the marriage, or if he survived her. If ...
Workmen's Compensation Act
Workmen's Compensation Act. (English) The Workmen's Compensation Act, 1897, introduced the principle of compulsory insurance of workmen by employers in a restricted number of trades. The gist of a right to compensation under the Acts is 'accident arising out of and in the course of the employment' causing personal injury to a workman (Workmen's Compensation Act, 1925 [15 & 16 Geo. 5, c. 84), s. 1 (1)] The compensation is not damages for negligence or any other tort at common law or by statute (see COMPBELL (LORD) ACTS (Fatal Accidents Acts, 1846-1908) and Employers Liability Act, 1880, sub tit. MASTER AND SERVANT), and an employer is not liable both for damages and compensation; but the workman or his representatives may elect between the remedies, and in an unsuccessful action for damages the Court may assess or refer the question of compensation to the proper tribunal, subject to an equitable order for costs (Workmen's Compensation Act, 1925, s. 25). Compensation is not payable for a...
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