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Development Commissioners

Development Commissioners, means the Develop-ment Commissioner appointed for one or more Special Economic Zones under sub-s. (1) and s. 11 [Special Economic Zones Act, 2005 (28 of 2005) s. 2(h)]Eight persons so named can be appointed by the king, who also nominates the chairman, under s. 3 of the (English) Development and Road Improve-ment Funds Act, 1909 (9 Edw. 7, c. 47), as amended by the (English) Act of 1910 (10 Edw. 7 and 1 Geo. 5, c. 7); 10 & 11 Geo. 5, c. 72; 13 & 14 Geo. 5, c. 21. The Commissioners are appointed for the purposes of recommendation to the Treasury in regard to advances which the Treasury is empowered to make out of a fund to be called the Development Fund created and provided for by the (English) Act of 1909, for any of the following purposes:--(a) Aiding and developing agricultural and rural industries by promoting scientific research, instruc-tion and experiments in the science, methods and practice of agriculture (including the provision of farm institutes), ...

Nationalised bank

Nationalised bank, means a corresponding new bank specified in the First Schedule to the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 or a corresponding new bank specified in the First Schedule to the Banking Companies (Acquisition and Transfer of Undertaking) Act, 1980. [Industrial Development Bank of India Act, 1964, s. 2 (da)] [S. 224A(2) expln. (b) Companies Act]...

Anthrax

Anthrax, a splenic fever of sheep and cattle; a malignant boil or pustule caused in man by infection from animals either directly or through articles manufactured from their hair, skin, etc. see The (English) Anthrax Prevention Act, 1919, and the Orders made thereunder.Anthrax is scheduled as an industrial disease by the (English) Workmen's Compensation Act, 1925 (15 & 16 Geo. 5, c. 84), 3rd Schd....

Produced

Produced, the word 'produced' appear in the definition can only mean 'to bring forth, bring into being or existence - to bring (a thing) into existence from its raw materials or elements': (See the meaning of the word 'produce' in the Shorter Oxford English Dictionary). According to Webster's International English Dictionary the verb 'produce' means to bring forward, beget etc. The juxtaposition of the word 'manufacture' with 'agriculture' and 'horticulture' is significant and cannot be lost sight of. The intention in employing the word 'produced' obviously was to introduce an element of volition and effect involving the employment of some process for bringing into existence the goods, Deputy Commissioner of Agricultural Income Tax v. Messrs. Palampadam Plantations Ltd., AIR 1969 SC 930 (931): (1969) 1 SCC 662: (1969) 3 SCR 674. [Kerala General Sales Tax Act (15 of 1963), s. 2(viii)(c)](ii) The word 'produced' appearing in Entry 84 of List I of the Seventh Schedule is used in juxta-pos...

Sheet

Sheet, a sheet, is basically a very thin and broad piece of any substance normally of a regular shape, Chheda Industries v. Collector of Customs, AIR 1997 SC 2080 (2082): (1997) 6 SCC 88. [Customs Tariff Act, 1975, Schedule I, Chap Note 1(n) and Heading 43.13]Means a film roll of indefinite length and not in the form of individual cut pieces can be more appropriately described as 'sheeting' rather than 'sheets', Collector of Customs v. K. Mohan & Co., (1989) Supp 2 SCC 337....

Appropriate government

Appropriate government, means in relation to public authority which is established, constituted, owned, controlled or substantially financed by funds provided directly or indirectly--(i) by the Central Government or the Union Territory administration, the Central Government, (ii) by the State Government, the State Government [Right to Information Act, 2005 (22 of 2005), s. 2(a)]The Appropriate Government means, in relation to fees or stamp relating to documents presented or to be presented before any officer serving under the Central Government, that Government, and in relation to any other fees or stamps, the State Government. [Court-Fees Act, 1870 (7 of 1870), s. 1A]Means as respects any matter--(i) enumerated in List II of the Seventh Schedule to the Constitution. (ii) relating to any State law enacted under List III of the Seventh Schedule to the Constitution. [Information Technology Act, 2000 (21 of 2000), s. 2 (1) (e)]Means in relation to any major port the Central Government, an...

Insurance

Insurance, see, Income-tax Act, 1961 (43 of 1961), s. 80C, Expl. 1.Insurance, the act of providing against a possible loss, by entering into a contract with one who is willing to give assurance, that is, to bind himself to make good such loss should it occur. In this contract, the chances of benefit are equal to the insured and the insurer. The first actually pays a certain sum, and the latter undertakes to pay a larger, if an accident should happen. The one renders his property secure; the other receives money with the probability that it is clear gain. The instrument by which the contract is made is called a policy; the stipulated consideration, a premium. As to what is known as a coupon policy, i.e., a coupon cut out of a diary, etc., see General Accident, etc., Assce. Corpn. v. Robertson, 1909 AC 404.Insurable Interest must be possessed by the person taking out a policy; he must be so circumstanced as to have benefit from the existence of the person or thing insured, and some preju...

Law

Law [fr. lage, lagea, or lah, Sax.; loi, Fr.; legge, Ital.; lex, fr. ligo, Lat., to bind], a rule of action to which men are obliged to make their conduct conformable. A command, enforced by some sanction, to acts or forbearances of a class: see Austin's Jurisprudence; 1 Bl. Com. 38. A principle of conduct may be observed habitually by an individual or a class. When sufficiently formulated or defined to be observed uniformly by the whole of a class it may become a custom; or it may be imposed on all individuals who consent or are unable to resist its application and the sanction or penalty which is imposed for non-compliance, and in that case it becomes a law. If, in addition, the law and its sanction are imposed by, or by authority of a sovereign, the law becomes 'positive' (see Austin's Jurisprudence). Short of positive law the principle may be called a moral or social law. Generally speaking, jurisprudence is concerned only with positive law, and law in its ordinary legal sense mean...

Gas

Gas. See the (English) Gasworks Clauses Act, 1847, and other Acts set out in Chitty's Statutes, tit. 'Gas.'By s. 161 of the (English) Public Health Act, 1875 (see also (English) Road Traffic Act, 1934 (24 & 25 Geo. 5, c. 50), s. 23), any urban authority may contract with any person for the supply of gas or other means of lighting their district, and provide lamps and other materials for such lighting; or where there is not any company or person authorized by Parliament to supply gas, may themselves undertake to supply gas to their district or such part of it as is not within the limits of supply of any such company or person. by s. 162, an urban authority for the purpose of supplying gas to their district may (with the sanction of the Board of Trade) buy, and the directors of any gas company (duly authorized as required by the Act) may sell and transfer their undertaking to such authority, on agreed terms.Originally gas was supplied to a prescribed illumi-nating standard. Later, when t...

Income

Income, s. 4 of the Income-tax Act, defines the 'total income' to include all income, profits and gains from whatever source deprived. The definition of 'income' in Shaw Wallace & Co. case, 1932 (59) IA 206, as a periodical monetary return coming in with some sort of regularity, or expected regularity, from definite sources must be read with reference to the peculiar facts of that case. Money received 'under consequential loss policies, were income within the meaning of s. 2(6c) of the Income Tax Act, Raghuvanshi Mills Ltd. v. Commissioner of Income Tax, AIR 1953 SC 4: (1953) SCR 177.Income connotes a periodical monetary return 'coming in' with some sort of regularity, or expected regularity from definite sources, E.D. Sassoon and Co. Ltd. v. Commissioner of Income Tax, AIR 1954 SC 470: (1955) 1 SCR 313.The expression 'income' in entry 54 of List I of the Seventh Schedule to the Government of India Act, 1935, and the corresponding entry 82 of List 1 of the Seventh Schedule to the Const...

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