Section 3670 - Law Dictionary Search Results
Home Dictionary Name: section 3670 Page: 5 Page 5 of about 670 results (0.002 seconds)Medical practitioner
Medical practitioner, means a person who possesses a recognised medical qualification as defined--(i) in clause (h) of s. 2 of the Indian Medical Council Act, 1956, and whose name has been entered in a State Medical Register, as defined in clause (k) of that section.(ii) in clause (h) of sub-s. (1) of s. 2 of the Indian Medicine Central Council Act, 1970, and whose name has been entered in a State Register of Indian Medicine, as defined in clause (j) of sub-s. (1) of that section.(iii) in clause (g) of sub-s. (1) of s. 2 of the Homeopathy Central Council act, 1973, and whose name has been entered in a State Register of Homeopathy, as defined in clause (i) of sub-s. (1) of that section. [Mental Health Act, 1987 (14 of 1987), s. 2 (k)]...
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(...
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)]...
Heritage building
Heritage building, means any building of one or more premises or any part thereof which requires preservation and conservation for historical, architectural environmental or cultural importance, and includes such portion of the adjoining such building or all parts thereof as may be required for fencing or covering or otherwise preserving such building, and also includes the areas and buildings requiring preservation and conservation for the purpose as aforesaid under sub-clause (ii) of clause (a) of sub-section (4) of section 31 of the West Bengal Town and Country (Planning and Development) Act, 1979 (West Bengal Act 13 of 1979), monuments of heritage importance, as defined in clause (i) of this section precincts or such other sites commonly considered for heritage importance, the West Bengal Heritage Commission Act, 2001, s. 2(f)....
Arrangements between debtors and creditors
Arrangements between debtors and creditors. The 125th and 126th sections of the (English) Bankruptcy Act, 1869, which repealed an Act of 1861, allowed liquidation by arrangement and composition with creditors by resolutions passed at similar representative meetings to take the place of proceedings in bankruptcy. The (English) Bankruptcy Act, 1883, having repealed the Act of 1869 without re-enacting these clauses, arrangements with creditors outside the law of bankruptcy became common, and in order to legalize and regulate these arrangements, the (English) Deeds of Arrangement Act, 1887, was passed and amended in 1890 by 53 & 54 Vict. c. 24. The law has now been consolidated by the (English) Deeds of Arrangement Act, 1914 (4 & 5 Geo. 5, c. 47), which repeals the Act of 1887, and also parts of the Bankruptcy and (English) Deeds of Arrangement Act, 1913, and contains practically the whole statute law on the subject. The Act is divided into five parts: (1) defining the deeds of arrangement...
Approved charitable institution
Approved charitable institution, means an institution specified in, or, as the case may be, an institution established for charitable purposes and notified by the Central Government under clause (23C) of section 10 or an institution referred to in clause (a) of sub-section (2) of section 80G. [Income Tax Act, 1961 (43 of 1961), s. 80E(3)(a)]....
Sciagraph
An old term for a vertical section of a building called also sciagraphy See Vertical section under Section...
exemption
exemption 1 : the act of exempting or state of being exempt 2 : one that exempts or is exempted: as a : an amount of income exempted from taxation that may be deducted from adjusted gross income under the tax laws see also Internal Revenue Code in the Important Laws section compare deduction, exclusion, tax credit de·pen·den·cy exemption [də-pen-dən-sē-] : an exemption that is allowed for each dependent who qualifies under the tax laws (as sections 151 and 152 of the Internal Revenue Code) NOTE: Under the federal income tax laws, the dependency exemption is allowed for each dependent whose gross income is less than the exemption or who is a child of the taxpayer and is under 19 or a student under 24. per·son·al exemption : an exemption that is allowed for the taxpayer or for the taxpayer and spouse if filing a joint return b : the right created by federal and state laws to exempt specified types of property from a bankruptcy estate [pre...
bona fide purchaser
bona fide purchaser : a purchaser who purchases in good faith without notice of any defect in title and for a valuable consideration called also bona fide purchaser for value NOTE: There are particular requirements for a bona fide purchaser of a security set out in Uniform Commercial Code section 8-302. Under this section a bona fide purchaser is one who buys a security in good faith and without notice of any adverse claims and who takes delivery of a certificated security either as a bearer security or as a registered security issued to him or her or endorsed to him or her or by a blank endorsement or to whom the transfer of an uncertificated security is registered on the books of the issuer, or as otherwise provided in section 8-313. ...
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,...
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