Sec 34 - Law Dictionary Search Results
Home Dictionary Name: sec 34Levy
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(...
Being able to seek
Being able to seek, used in proviso to section 34 predominantly governs the operation of entire section which in its turn provides for discretionary power of the court, Arnab Kumar Sarkar v. Reba Mukherjee, AIR 2007 Cal 79....
Weaker section of society
Weaker section of society, the expression 'weaker sections of society' includes also citizens of 'backward classes' who are covered by notification issued in pursuance to articles 15(4) and 16(4) of the Constitution, AIR 1988 MP 142 (144). [Constitution of India, Arts. 15(4) & 16(4)]Members of the Scheduled Castes and Schedules Tribes have ordinarily been accepted as belonging to the weaker sections. Attempt to bring in the test of economic means has often been tried but no guideline has been evolved. Apart from the members of the Scheduled Castes and Scheduled Tribes, there would be millions of other citizens who would also belong to the weaker sections. The Constitution makers intended all citizens of India belonging to the weaker sections to be benefited when Article 46 was incorporated in the Constitution. Parliament in adopting the same language in s. 21 of Act also intended people of all weaker sections to have the advantage. It is, therefore, appropriate that the Central Governm...
Sub-section
Sub-section, means a sub-section of the sections in which the word occurs. [General Clauses Act, 1897, s. 3(61)]Sub-section, shall mean a sub-section of the section in which the word occurs. [General Clauses Act, 1897, s. 3(61)]...
Section
Section, means section of the Act or Regulation in which the word occurs. [General Clauses Act, 1897, s. 3(54)]The word 'section' denotes one of the those portions of a Chapter of this Code which are distinguished by prefixed numeral figures. [Penal Code (45 of 1860), s. 50]Section shall means a section of the Act or Regulation in which the word occurs. [General Clauses Act, 1897 (10 of 1897), s. 3(54)]...
Under this section
Under this section, the words 'under this section' in the Explanation are significant relating, as it does, to the governing topic in the section, namely, computation of the period of limitation, Udayan Chinubhai v. R.C. Bali, AIR 1977 SC 2319 (2326): (1977) 4 SCC 309: (1978) 1 SCR 547. [Limitation Act, 1963, s. 12(2)]...
Sectionality
The state or quality of being sectional sectionalism...
Section or class of Hindus
Section or class of Hindus, the expression 'Section or class of Hindus' includes any division, sub-division, caste, sub-caste, sect or denomination whatsoever of Hindus', Shastri Yagnapurushdasji v. Muldas Bhundardas Vaishya, AIR 1966 SC 1119: (1966) 3 SCR 242....
Poorer sections
Poorer sections, the expression 'poorer sections' de-notes a division among socially and educationally backward classes on economic criterion, Indira Sawhney v. Union of India, AIR 1993 SC 477 (632). [Constitution of India, Art. 16(4)]...
Weaker sections
Weaker sections, 'weaker sections', in this context, means not every 'backward class' but those dismally depressed categories comparable economically and educationally to Scheduled Castes and Scheduled tribes, State of Kerala v. N.M. Thomas, AIR 1976 SC 490: (1976) 2 SCC 310: (1976) 1 SCR 906. (Constitution of India, Art. 46)...
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