Small Dwellings - Law Dictionary Search Results
Home Dictionary Name: small dwellingsSmall dwellings
Small dwellings. The Small Dwellings Acquisition Act, 1899 to 1923, as amended by the Housing Act, 1936, enables county councils, county borough councils, and, under certain restrictions, district councils, to advance money after the 31st October, 1935, to residents in houses, which do not exceed 800l. in value, so as to enable them to become the owners; and see HOUSING....
Workmen
Workmen, if a person is mainly doing supervisory work, but, incidentally or for a fraction of the time, also does some clerical work, it would have to be held that he is employed in supervisory capacity; and, conversely, if the main work done is of clerical nature, the mere fact that some supervisory duties are also carried out incidentally or as a small fraction of the work done by him will not convert his employment as a clerk into one in supervisory capacity, Ananda Bazar Patrika (P) Ltd. v. The Workmen, (1970) 3 SCC 248.Those earning their livelihood by manual labour.Workmen's Dwellings.-See HOUSING OF THE WORKING CLASSES.As to facilities for small dwellings not exceeding a rateable value of 100l. a year see (English) Settled land Act, 1925, ss. 57, 107 and 117. See LABOURERS' DWELLINGS.Workmen (Unemployed).-The Local Government Act, 1929 (19 Geo.5, c. 17), s. 12, repealed the Unemployed Workmen Act, 1905, which established distress committees, whose functions were to ascertain con...
Labourers' dwellings
Labourers' dwellings. Prior to 1890 the following five sets of enactments provided for the erection and maintenance of healthy 'labourers' dwellings,' the first three of the five being materially amended by the (English) Housing of the Working Classes Act, 1885 (48 & 49 Vict. c. 72):(1) The (English) Labouring Classes Lodging Houses and Dwelling Houses Acts, 1851, 1866, and 1867. These Acts might be 'adopted' by the town council of a borough and other local authorities. Upon the adoption of the Acts, corporate land might be appropriated and lodging-houses erected thereon, or money might be borrowed by the local authorities for erecting such houses on other land.The (English) Act of 1885 amended the procedure for adopting these Acts, allowed land to be bought for the purpose of the Acts, and allowed separate houses to be erected under the process of the Acts.The (English) Act of 1885 took away from an owner, required to demolish such dwellings, the power which he had under these Acts of...
Dwelling house
Dwelling house, according to Webster's Comprehen-sive Dictionary, the expression 'dwelling house' means a house built for habitation, a domicile. In law it may embrace the dwelling itself and such buildings as are used in connection with it. According to Black's Law Dictionary (Sixth Edn.), under statute prohibiting breaking and entering a 'dwelling house' the test for determining if a building is such a house is whether it is used regularly as a place to sleep, Narasimha Murthy v. Susheelabai, (1996) 3 SCC 644 (660). (Hindu Succession Act, 1956, s. 23)Includes any building or part of a building which is occupied as a dwelling and any yard, garden, garage or outhouse belonging to the dwelling house and occupied with it, Insolvency Act, 1986, s. 385(1) (UK), Halsbury's Laws of England 3(2), para 390, p. 208....
dwelling
dwelling : a structure where a person lives and esp. sleeps called also dwelling house see also burglary NOTE: Courts disagree as to how permanent or consistent the habitation of a structure must be in order for it to be considered a dwelling, but most courts agree that a dwelling includes its curtilage. ...
Maintains or has maintained for him a dwelling place
Maintains or has maintained for him a dwelling place, 'maintains a dwelling place' connotes the idea that the assessee owns or has taken on rent or on a mortgage with possession a dwelling house which he can legally and as of right occupy if heis so minded, during his visit to British India,S.M. Zackariah Sahib v. Commissioner of Income-tax, AIR 1953 Mad 85 (86). [Income-tax Act, 1922, s. 4A(a)(ii)]...
Dwelling place
Dwelling place, primarily the expression means 'residence', 'abode' or 'home' where an individual is supposed usually to live and sleep and since the expression has been used in a Taxing Statute in the context of a provision which lays down a technical test of territorial connection amounting to residence, the concept of an abode or home would be implicit in it. In other words, it must be a house or a portion thereof which could be regarded as an abode or home of the assessee in the taxable territories, C.I.T., Madras v. Ratnaswamy, AIR 1980 SC 525 (529): 1980 2 SCC 548....
Private dwelling house
Private dwelling house, means a house in which persons engaged in the manufacture of beedi or cigar or both reside. [Beedi and Cigar Workers (Conditions of Employment) Act, 1966 (32 of 1966), s. 2 (n)]...
Smallness of profit
Smallness of profit, the Legislature has deliberately used the expression 'smallness of profit' and not 'smallness of assessable income' and there is noth-ing in the context in which the expression 'small-ness of profit' occurs which justifies equation of the expression 'profit' with 'assessable income.' Smallness of the profit in s. 23A has to be adjudged in the light of commercial principles and not inthe light of total receipts, actual or fictional, Commissioner of Income Tax v. Bipinchandra Maganlal and Co., AIR 1961 SC 1040 (1043): (1961) 2 SCR 493.(ii) The words 'smallness of profit' in the s. 23 of the Income Tax Act, 1922 refer to actual accounting profits in comparison with the assessable profits of the year. In arriving at the assessable profits the Income-tax Officer may disallow many expenses actually incurred by the assessee; and in computing his income, he may include many items on notional basis. But the commercial or accounting profits are the actual profits earned by a...
small business
small business : an independently owned and operated business that is not dominant in its field of operation and conforms to standards set by the Small Business Administration or by state law regarding number of employees and yearly income called also small business concern see also Small Business Administration in the Important Agencies section ...
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