Section 14 - Law Dictionary Search Results
Home Dictionary Name: section 14Tithe Rent-Charge
Tithe Rent-Charge. A charge on land, substituted by commutation for that charge on the produce of the land for the benefit of the Church, which was called tithe from being the tenth part of the increase yearly arising and renewing from the profits of lands, the stock upon lands, and the personal industry of the inhabitants; the first species being usually called pr'dial, the second mixed, the third personal.This commutation was effected by a procedure set on foot by the (English) Tithe Act, 1836 (6 & 7 Wm. 4, c. 71), amended by subsequent Acts. See Chitty's Stat., tit. 'Tithe Rent-Charge.' The amount to be paid was annually adjusted, according to the price of corn.The commutation was effected in one of two ways-either by a voluntary parochial agreement, con-firmed by the commissioners, or by the compulsory award of the commissioners. The value, either voluntarily agreed upon or awarded by the commissioners, was considered as the amount of the total rent-charge to be paid in respect of ...
Input tax
Input tax, in relation to any period, means the amount of tax--(a) separately realised or realisable by registered dealer from a registered dealer in respect of purchases made by the latter dealer in West Bengal of taxable goods, other than such taxable goods as may be prescribed, required directly in connection with his business, or (b) paid or payable by a dealer (not being a shipper of jute) under section 11 or section 12 or section 14. [The West Bengal Value Added Tax Act, 2003, s. 2(18)]...
Levy
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(...
Sale price
Sale price, 'Sale Price' means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery of the cost of installation in case where such cost is separately charged and the expression 'purchase price' shall be construed accordingly, Shree Gopal Industries Ltd. v. State of Rajasthan, AIR 1971 SC 2054: (1971) 2 SCC 532.(ii) Under s. 4 of the Madhya Pradesh General Sales Tax Act, 1958 the liability to pay tax is that of the dealer. The purchaser has no liability to pay tax. There is no provision in the Act from which it can be gathered that the Act imposes any liability on the purchaser to pay the tax imposed on the dealer. If the dealer passes on his tax burden to his purchasers he can only do it by au...
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)]...
SEC
SEC Securities and Exchange Commission see also the Important Agencies section ...
section 1983
section 1983 : the section of title 42 of the U.S. Code that makes a person liable for depriving another of any rights, privileges, or immunities secured by the U.S. Constitution and laws while acting under color of any statute, ordinance, regulation, custom, or usage of a state ...
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