Section 54 - Law Dictionary Search Results
Home Dictionary Name: section 54 Page: 4 Page 4 of about 895 results (0.002 seconds)London
London, the metropolis of England. for a short account of early London, see 3 Hallam, Mid. Ages, p. 219.The 'city' of London, which is not subject to the Municipal Corporations Act, contains only 671 acres and is divided into twenty-six wards, over each of which there is an alderman, and is governed by a lord mayor, who is chosen yearly. As to the customs of the city, see Pulling's Customs of London, p. 5 et seq.The customs of London as to the distribution of intestates' effects are abolished by 19 & 20 Vict. c. 94.The administrative 'county' of London was established by the Local Government Act, 1888, s. 40, and consists of the city of London and the various metropolitan parishes in the counties of Middlesex, Surrey, and Kent, which prior to that Act were subject to the jurisdiction of the Metropolitan Board of Works, constituted by the (English) Metropolis Management Act, 1855 (18 & 19 Vict. c. 120), the powers of which board are transferred to the London County Council, the number o...
Same and similar
Same and similar, although the word same is frequently used in the sense of similar, the word similar never means 'same', AIR 1956 Punj 49 (55). (Partnership Act, 1932, s. 54)The two words 'same' and 'similar' connote different concepts and therefore the carrying of a similar business will not meet the requirements of the section. If one business cannot be conveniently carried on after the closure of the other, there would be a strong indication that the two businesses constituted the 'same business' but, no decisive inference could be drawn from the fact that after the closure of one business another may conveniently be carried on. The real test would be: was there any inter-connection, any interlacing, any inter-dependence, any unity at all embracing those two businesses. Such inter-connection, inter-relation, inter-dependence and unity exist when there is common management, common business organisation, common administration, common fund and a common place of business, B.R. Limited ...
Transfer
Transfer, a permanent alienation is a transfer and a permanent alienation includes the several kinds of transfers, namely, sale, exchange or gift, Syed Jalal v. Targopal Ram Reddy, AIR 1970 AP 19.Transfer, cannot have the widest comprehension, and does not indicate or include compulsory transfer or forced transfer, like court auction sale, Kharva Gigabhai Mavji v. Soni Jagjivvan Kanji, 1979 (20) Guj LR 256.Transfer, connotes, normally, between two living persons during life; will take effect after demise of the testator and transfer in that perspective becomes incongruous, State of West Bengal v. Kailash Chandra Kapur, (1997) 2 SCC 387.Transfer, Decrees which would have the effect of extinguishing the tittle of the holder and nesting the same in some one else though not falling within the ordinary meaning of the phrase 'transfer of property' would be 'transfers' within the meaning of the term as used in ss. 4 and 5, Jagdish v. State of Madhya Pradesh, AIR 1993 MP 132. [See M.P. Ceiling...
Turnover of purchases
Turnover of purchases, in relation to any period, means:(a) in the case of the occupier of a jute-mill, the aggregate of the purchase prices or parts of purchase prices payable by such occupier for the quantities of raw jute purchased by him during such period after deducting the amounts, if any, refunded to him by the seller during such period in respect of any quantity of raw jute returned to the seller within ninety days from the date of its purchase and such other amounts as may be prescribed.(b) in the case of a shipper of jute, the aggregate of the purchase price or parts of purchase price payable by such shipper of jute in respect of the quantities of raw jute purchase by him in West Bengal and dispatched by him during such period to any place outside West Bengal by any means of transit.(c) in case of any dealer liable to pay tax under s. 12 or s. 13, the aggregate of the purchase price or parts of purchase price payable by such dealer in respect of the goods, prescribed under t...
Milk
Milk. As to the sale of unwholesome milk, see (English) Public Health Act, 1875, ss. 116-119; and see, generally, (English) Food and Drugs (Adulteration) Act, 1928, under which sampling powers are given and power to analyse samples, etc. (ss. 13 et seq.); and (English) Public Health Amendment Act, 1907, ss. 53 and 54. See, further, the (English) Milk and Dairies (Consolidation) Act, 1915 (5 & 6 Geo. 5, c. 66), as amended by the (English) Milk and Dairies (Amendment) Act, 1922, making provision for the sale of milk and the regulation of dairies. If the premises are unsuitable for the sale of milk, the sanitary authority may refuse to register or may remove from the register the names of dairymen [(English) Public Health (London) Act, 1936 (26 Geo. 5 & 1 Edw. 8, c. 50), s. 185]. See also the (English) Mils (Special Designations) Order Mils) Regulations, 1923, No. 1323; Public Health (Condensed Mils) Regulations, 1925, No. 509; Mils and Dairies Order, 1926, No. 821: Mils (Special Designat...
Income
Income, s. 4 of the Income-tax Act, defines the 'total income' to include all income, profits and gains from whatever source deprived. The definition of 'income' in Shaw Wallace & Co. case, 1932 (59) IA 206, as a periodical monetary return coming in with some sort of regularity, or expected regularity, from definite sources must be read with reference to the peculiar facts of that case. Money received 'under consequential loss policies, were income within the meaning of s. 2(6c) of the Income Tax Act, Raghuvanshi Mills Ltd. v. Commissioner of Income Tax, AIR 1953 SC 4: (1953) SCR 177.Income connotes a periodical monetary return 'coming in' with some sort of regularity, or expected regularity from definite sources, E.D. Sassoon and Co. Ltd. v. Commissioner of Income Tax, AIR 1954 SC 470: (1955) 1 SCR 313.The expression 'income' in entry 54 of List I of the Seventh Schedule to the Government of India Act, 1935, and the corresponding entry 82 of List 1 of the Seventh Schedule to the Const...
Load-line
Load-line, a line painted on the sides of a ship to show how far up the sides the water will rise when the ship is loaded. The (English) Merchant Shipping Act, 1890 (53 & 54 Vict. c. 9), substituted a 'maximum load-line in salt water, to which it should be lawful to load a ship,' i.e., a compulsory load-line, for a load-line indicating a point beyond which the owner intended that it should not be loaded, as prescribed by the (English) Merchant Shipping Act, 1876, i.e., an optional load-line; and this provision of the Act of 1890 was re-enacted by s. 437 of the (English) Merchant Shipping Act, 1894, and see also s. 8 of the Merchant Shipping Act, 1906. Both these sections have now been repealed by the (English) Merchant Shipping (Safety and Load Line Conventions) Act, 1932 (22 Geo. 5, c. 9), and ss. 43 to 46 now prescribed the law.Under the (English) M.S. Act, 1894, s. 442, sub-mergence beyond the load-line by reason of weather was held to be an offence, Radcliffe v. Brickwell, (1927) 2...
Limited liability
Limited liability. At Common Law every person is liable, upon his contracts, up to the whole amount of his estate, and every partner is so liable upon all the contracts of the partnership. So extensive a liability being apt to prevent persons from engaging in business as partners, the statutes authorizing the construction of railways, etc., have always limited the liability of each shareholder to the amount of the shares held by him. Similar limitations, extending in some cases to double the amount of shares held, have also long been found (though not universally) in the charters of incorporated banks and insurance companies.Companies Acts.--Under the Companies Acts, limited liability means that the members are not liable beyond the unpaid-up part (if any) of the nominal amount of the shares in respect of which they are registered in the books of the company. When a share has been fully paid up, no further liability exists. As to shares which have not been fully paid up, see CONTRIBUTO...
Lease
Lease [either from locatio, Lat., the letting of property, or laisser, Fr., to let, or leapum, or leasum, Sax., to enter lawfully], sometimes also called demise (demissio), is a grant of property for life, or years, or from year to year or at will, by one who has greater interest in the property. The person granting is called the lessor, who is possessed of the reversion (as to a reversion being essential to a lease, see 1 Platt on Lease, pp. 9 et seq.); he to whom the property is granted, the lessee. The consideration is usually the payment of a rent or other annual recompense. The ancient operative words were 'demise, lease, and to farm let,' or 'demise and lease.'The (English) Law of Property Act,1925, makes a distinction between leases for years which become legal estates if they consist of terms of years absolute and leases for life which have been converted into merely equitable interests if created under a settlement, but by s. 149 of the Act leases for life at a rent or in cons...
Intoxicating liquor
Intoxicating liquor, the word 'intoxicating liquor' is not confined to potable liquor alone but would include all liquor which contain alcohol. Liquor should not only cover alcoholic liquor which is generally used for beverage purposes wand produce intoxication but would also include liquids containing alcohol, State of U.P. v. Synthetics and Chemicals Ltd., AIR 1980 SC 614: (1980) 2 SCR 531: (1980) 2 SCC 441. [Constitution of India, List II, 7th Sch., Entry 8]See also Synthetics and Chemicals Ltd. v. State of Uttar Pradesh, (1990) 1 SCC 109.Intoxicating liquors. The sale of intoxicating liquors by retail in England and Wales is now mainly regulated by the Licensing (Consolidation) Act, 1910 (10 Edw. 7 & 1 Geo. 5, c. 24), which repealed (see Sched. VII.) the whole or part of thirteen earlier Acts. The effect of this statute is shortly as follows:-1. Grant of Licence.--Defining 'intoxicating liquor' as meaning 'spirits, wine, beer, porter, cider, perry, and sweets, and any fermented, di...
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