Section 38 - Law Dictionary Search Results
Party
Party, a guardian instituting suit on behalf of a minor is not a 'party' within the meaning of section 195(1)(c) of Criminal Procedure Code against whom a complaint can be directed to be issued by an order under section 476 of Cr. P.C., 1898, for using a false document in support of the suit claims, though it would, however, be open to the court to proceed against him under section 193 of Indian Penal Code; Rayalla Ramappa (in re:), AIR 1944 Mad 528; Magna Leasing Ltd. v. NEPC MICON Ltd., AIR 1998 Cal 94.The expression 'party' occurring in s. 439(5), Criminal Procedure Code., includes not only private parties, but also the State if it happens to be the party as in police cases. State v K. Lachman Murty, AIR 1958 Ori 204....
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)]...
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 The 125th and 126th sections of the (English) Bankruptcy Act, 1869, which repealed an Act of 1861, allowed liquidation by arrangement and composition with creditors by resolutions passed at similar representative meetings to take the place of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 The (English) Bankruptcy Act, 1883, having repealed the Act of 1869 without re-enacting these clauses, arrangements with creditors outside the law of bankruptcy became common, and in order to legalize and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...
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)....
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. ...
Having regard to
Having regard to, the expression is not 'having regard only to' but 'having regard to'. These words are not a fetter; they are not words of limitation, but of general guidance to make an estimate, Sitaram Sugar Co. Ltd. v. Union of India, AIR 1990 SC 1277 (1290): (1990) 3 SCC 223. [Essential Commodities Act (10 of 1955), s. 3(3C)]It indicates that in exercising the power, regard must be had also to the factors enumerated together with all factors relevant for exercise of that power, India Cement Ltd. v. Union of India, AIR 1991 SC 724 (730): (1990) 4 SCC 356.The words 'having regard to' used in the section do not restrict the consideration only to two matters indicated in the section as it is impossible to arrive at a conclusion as to reasonableness by considering only the two matters mentioned isolated from other relevant factors. It is neither possible nor advisable to lay down any decisive tests for the guidance of the Income-tax Officer. The satisfaction depends upon the facts of e...
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)]...
- ‹ Prev
- 4
- 5
- 6
- 7
- 8
- 10
- 11
- 12
- 13
- 14
- Next ›
- Last »