Res perit domino (the loss falls on the owner). For illustrations of this maxim, see Taylor v. Caldwell, (1863) 32 LJ QB 164; Krell v. Henry, (1903) 2 KB 740; CONTRACT FOR SALE and SALE OF GOODS ACT, 1893....
Land Drainage Act, 1930 (English) (20 & 21 Geo. 5, c. 44) repeals all prior Land Drainage Acts, as well as many other Acts relating to drainage, and consolidates the existing law with amendments. Commissioners of Sewers are abolished. A system is set up to provide for the care of all watercourses whereby land is drained.There are two kinds of drainage districts, catchment areas and other drainage districts, either within, and subsidiary to, a catchment area, or outside it; each drainage district is governed by a drainage board, or a Catchment Board in the case of a catchment area.Catchment areas, the drainage of which directed to a main river, are set out in Part I., Schedule I., but they may be increased; each catchment area is governed by a Catchment Board constituted by the Minister of Agriculture and Fisheries, which has exclusive jurisdiction over the main river and general supervision over the drainage of the area and Drainage Boards (with representation of County Councils and Co...
Additional sales tax, The additional sales tax is a tax upon sales of goods and not upon the income of a dealer, S. Kodar v. State of Kerala AIR 1974 SC 2272 (2275): (1975) 1 SCR 121....
Impossibility. If a man contract to do a thing which is absolutely impossible by its nature, such contract will not bind him--lex non cogit ad impossibilia, e.g., where the subject-matter has perished before date of contract, or never existed [see (English) Sale of Goods Act, 1893, s. 6; and Conturier v. Hastie, (1852) 8 Ex 43 & HLC 673]; but where the contract operating as a transfer of real property, e.g., as a demise, is to do a thing which is possible in itself, but which becomes impossible, he will be liable for the breach; thus, where a lessee covenants to repair and to leave in repair the demised premises he is not discharged from his liability because they happen to be destroyed [see Bullock v. Dommitt, (1796) 6 TR 650]; or requisitioned by the military, Whitehall Court Ltd. v. Etlinger, (1920) 1 KB 680.The non-performance of a contract which arises from an act of the law having rendered performance impossible is excused, see Baily v. De Crespigny, (1869) LR 4 QB 180; Re Shipto...
Mutuality, reciprocation; the state of things in which one person being bound to perform some duty or service or act for another, that other on his side is bound to do something for the former.A memorandum under the 4th s. of the (English) Sale of Goods Act, 1893 (Statute of Frauds, s. 17), or the (English) Law of Property Act,1925, s. 40 (Statute of Frauds, s. 4), does not require mutual signatures to bind the party signing, but if it can be shown that the signature of one party was dependent on the other party signing, the claim on the contract would fail, in the absence of both signatures, because the condition has not been fulfilled, Halsburry L.E., Hailsham Ed., vol. 7, p. 124. As to the want of mutuality as a defence to an action for specific performance, see Fry on Specific Performance....
Reasonable time, within the Sale of Goods Act, 1893 (which see), is by s. 56 of that Act (and see ss. 11 (2), 18 (4), 29 (4), 35, and 37) a question of fact. Where a contract is silent as to time the law implies a contract to do the stipulated act within a reasonable time under the circumstances, Ford v. Cotesworth, 1868 LR 4 QB 132, Blackburn, J....
Resale and sale, 're-sale and sale' must have the same meaning and the definition of 'sale' in the Act is a general definition which does not limit it to a sale inside the territory of Delhi. S. 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 does not seek to impose any tax on resale, Polestar Electronic (Pvt.) Ltd. v. Additional Commissioner of Sales Tax, AIR 1978 SC 897: (1978) 1 SCC 636: (1978) 3 SCR 98....
Mental Treatment Act, 1930 (English). See PERSON OF UNSOUND MIND....
sales tax : a tax levied on the sale of goods and services that is usually calculated as a percentage of the purchase price and collected by the seller ...
a tax imposed upon the retail sale of goods or the sale of services usually collected by the seller at the time of purchase it is typically calculated as a percentage of the price of the object sold being commonly from 3 to 7 of the base price...