Sec 1666 - Law Dictionary Search Results
Home Dictionary Name: sec 1666 Page: 6Levy
Levy, may include both the process of taxation as well as the determination of the amount of tax or duty, S.K. Pattanaik v. State of Orissa, (2000) 1 SCC 413.The term 'levy' is wider in its import than term 'assessment'. It may include both 'imposition' as well as 'assessment' Imposition is generally used for levy of a duty or tax by legislative provisions indicating the subject-matter of levy and rate of levy. Levy of duty does not mean actual collection, Collector of Central Excise, Chandigarh v. Smith Kline Beecham Consumer Health Care Ltd., AIR 2003 SC 829. [see Central Excise Act, 1944 (1 of 1944)][fr. levo, Lat.], the act of raising money or men.Assessment and collection of income tax The expression 'levy, assessment and collection of income-tax' in section 13(1) of the Finance Act, 1950, was wide enough to comprehend re-assessment proceedings under section 34 of the Income Tax Act, 1922, Income Tax Officer v. K.N. Guruswamy, AIR 1958 SC 808: (1959) SCR 785.Levy under section 14(...
Cause of action
Cause of action, a cause of action is a bundle of facts which are required to be pleaded and proved for the purpose of obtaining relief claimed in the suit. For the aforementioned purpose, the material facts are required to be stated but not the evidence except in certain cases where the pleading relied on any misrepresentation, fraud, breach of trust, wilful default or undue influence, Liverpool & London S.P. & I Assocn. v. M.V. Sea Success, (2004) 9 SCC 512 (562). [Civil Procedure Code, 1908, O. 7, R. 11(9)]--It is only that court in whose jurisdiction the 'cause of action' did arise will have Jurisdiction to entertain an application either under section 9 or under section 11 of the Act (Arbitration and Conciliation Act, 1996); Indian Iron and Steel Company Ltd. Kolkata v. Tiwari Roadlines, Hyderabad, AIR 2006 AP 1.Means every fact which it is necessary to establish to support a right to obtain a judgment, Prem Chand Vijay Kumar v. Yashpal Singh, (2005) 4 SCC 417.Is a bundle of facts...
Industry
Industry, 'Industrial dispute' and 'workman' taken in the extended significance, or exclude it. Though the word 'undertaking' in definition of industry is wedged in between business and trade on the one hand and manufacture on the other, and though therefore it might mean only a business or trade undertaking, still it must be remembered that if that were so, there was no need to use the word separately from business or trade. The wider import is attracted even more clearly when we look at the latter part of the definition which refers to 'calling, service, employment, or industrial occupation of, avocation of workman. 'Undertak-ing' in the first part of the definition and 'industrial occupation or avocation in the second part obviously mean much more than what is ordinarily understood by trade or business. The definition was apparently intended to include within scope what might not strictly be called a trade or business venture, Bangalore Water Supply and Sewerage Board v. A. Rajappa,...
Notwithstanding anything contained in sub-s. (3) (Essential Commodities Act, 1955)
Notwithstanding anything contained in sub-s. (3) (Essential Commodities Act, 1955), the amount payable to the person required to sell his stock of sugar would be with reference to the price fixed under the sub-section and not the agreed price or the market price in the absence of any controlled price under sub-section (3A) of the Essential Commodities Act, 1955; Panipat Co-operative Sugar Mills v. Union of India, AIR 1973 SC 537: (1973) 1 SCC 129: (1973) 2 SCR 860....
Limitation of actions and prosecutions
Limitation of actions and prosecutions. By various statutes, of which the first was 21 Jac. 1, c. 16, the (English) Limitation Act, 1623, and the principal succeeding ones, the Real Property Limitation Act, 1833 (3 & 4 Will. 4, c. 42), the (English) Civil Procedure Act (3 & 4 Will. 4, c. 27) [see Read v. Price, (1909) 2 KB 724], and 37 & 38 Vict. c. 57, the (English) Real Property Limitation Act, 1874, certain periods are fixed within which, upon the principle Interest reipublic' ut sit finis litium, particular actions must be brought or proceedings taken.In the case of simple contract the remedy on the contract is barred, leaving the creditor free to enforce his claims by other means which may be still available, such as enforcing a lien, subsequent acknowledgment by the debtor or appropriation of payments, but not by way of set-off (9 Geo. 4, c. 14, s. 3). In regard to land, the right to it is destroyed after the statutory period and neither re-entry nor acknowledgment after the laps...
Legal practitioner
Legal practitioner, means an advocate [or vakil] or any High Court, a pleader, mukhtar or revenue agent. [Advocates Act, 1961 (25 of 1961), s. 2 (i)]It means an advocate entered in any roll under the provisions of the Advocates Act, 1961. [Notaries Act, 1952 (53 of 1952), s. 2 (c)]It shall have the meaning assigned to it in clause (i) of sub-section (1) of section 2 of the Advocates Act, 1961. [Foreign Exchange Management Act, 1999 (42 of 1999), s. 2 (r)]...
Lawful guardian
Lawful guardian, the words 'lawful guardian' in section 361 of the Penal Code are wider than the expression 'legal guardian'. That word would mean that wherever the relationship of a guardian and a ward is established by means which are lawful and legitimate that relationship is intended to be included, State v. Ramji Vithal Chaudhari, AIR 1958 Bom 381 (384).The words 'lawful guardian' in this section include any person lawfully entrusted with the care or custody of such minor or other person, Indian Penal Code, 1860, s. 361 Expl.Lawful increase means an increase in rent permitted under the provisions of this Act. [Delhi Rent Act, 1995 (33 of 1995), s. 2(f)]...
Infamous crime
Infamous crime. Sending any letter threatening to accuse another of an 'infamous crime,' whether the receiver be innocent or not, with intent to extort money, may be punished up to penal servitude for life by s. 46 of the (English) Larceny Act, 1861 (24 & 25 Vict. c. 96), which defines an infamous crime within the enactment as sodomy, or bestiality, or assault with intent or attempt to commit, or induce-ment to commit or permit, such crime. This section is repealed by the Larceny Act, 1916, which substantially re-enacts this section without the use of the words 'infamous crime' (s. 29).'...
Formal equality
Formal equality, means that law treates everyone equal and does not favour anyone either because he belongs to the advantaged section of the society or to the disadvantaged section of the society, M. Nagraj v. Union of India, AIR 2007 SC 71....
Hindu religious institutions
Hindu religious institutions, the Constitution of India guarantees freedom to profess, practice and propagate religion, however the Hindu religious institutions of a public character are open to all classes and sections of Hindus; Hindus include Sikhs, Jains and Budhists, Constitution of India, Art. 25(1) and (2)(b).The Hindu institutions of public character do not include private or family temples; but do not exclude denominational temples or temples founded for the benefit of particular sections of the Hindus, Commentary on the Constitution of India, Durga Das Basu, 6th Edn., Vol D, p. 230....
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