Special Commissioner - Law Dictionary Search Results
Home Dictionary Name: special commissionerSpecial Commissioner
Special Commissioner, means a special Commissioner appointed under sub-s. (1) of s. 4. [West Bengal Value Added Tax Act, 2003, s. 2(43)]...
Excise
Excise [fr. acciis, Dut.; excisum, Lat.], the name given to the duties or taxes laid on certain articles produced and consumed at home, amongst which spirits have always been the most important; but, exclusive of these, the duties on the licences of auctioneers, brewers, etc., and on the licences to keep dogs, kill game, etc., are included in the excise duties.Excise duties were introduced into England by the Long Parliament in 1643, being then laid on the makers and vendors of ale, beer, cider, and perry. The management of the excise, originally and for a long time entrusted to special commissioners [ss to whom see the (English) Excise Management Act, 1827 (7 & 8 Geo. 4, c. 53)], was, in 1849, by 12 Vict. c. 1, transferred to the Board of Inland Revenue, and in 1909 to the Board of Customs and Excise.A tax imposed on the manufacture sale, or use of goods (such as a cigarette tax) or on occupation or actively, Black's Law Dictionary, 7th Edn., p. 585.Consult Bell and Dwelly's Excise Ac...
Unit
Unit, means a small section or segment at any place within the jurisdiction of the University established for the purpose of administrative, teaching, research and extension education functions. [Uttar Banga Krishi Viswavidyalaya Act, 2000, s. 2(31)]Means a unit or part which is carrying on its business in the Zone and approved as such by the Unit Approval Committee. [Gujarat Special Economic Zone Act, 2004, s. 2(o)]Means a Unit set up by an entrepreneur in a Special Economic Zone and includes an existing Unit, an Offshore Banking Unit and a Unit in an International Financial Services Centre, whether established before or established after the commencement of this Act. [Special Economic Zone Act, 2005 (25 of 2005), s. 2(zc)]Means an enterprise or part thereof, which occupies space within the Special Economic Zone for carrying on business as approved by the Development Commissioner. [West Bengal Special Economic Zone Act, 2003, s. 2(n)]Means an enterprise or part thereof, which occupies...
Charitable purpose
Charitable purpose, includes relief of the poor, education, medical relief and the advancement of any other object of general public utility, but does not include a purpose which relates exclusively to religious teaching or worship. [Charitable Endow-ments Act, 1890 (6 of 1890), s. 2]Means relief of the poor, education, medical relief and the advancement of any other object of general public utility without the additive words 'not involving the carrying on of any activity for profit', Additional Commissioner of Income Tax v. Surat Art Silk Cloth Manufacturers Association, Surat, (1980) 2 SCR 77: (1980) 2 SCC 31: AIR 1980 SC 387.The definition of 'charitable purposes' in the West Bengal Estates Acquisition Act, 1953 follows, though not quite, the well-known definition of charity given by Lord Macnaghten in Commissioners for Special Purposes of Income Tax v. Pemsel, (1891) AC 531 (583), where four principal divisions were said to be comprised-trusts for the relief of poverty; trusts for ...
Visitor
Visitor, an inspector of, incidental to and necessary for all elemosynary, many ecclesiastical and other corporations, endowed and other colleges, schools, hospitals and institutions; also of a college, corporation or hospital [see (Halsb. L.E. (Hailsham Edn.), vol. iv., tit. 'Charities'; and Cathedrals Measure, 1931 (21 & 22 Geo. 5, No. 7)] The Court of Chancery has exercised the right of visitation on behalf of the Crown, in whom the right (see 25 Hen. 8, c. 21 and 1 Eliz. c. 1, s. 2) of visitation and inspection lies, in default of special visitors. Under the (English) Lunacy Act, 1890, Parts VI. and VII., ss. 163 to 206, Chancery visitors of persons of unsound mind, so found by inquisition, appointed by the Lord Chancellor visiting committees under the regulations of a mental hospital, visitors appointed by justices, and visiting commissioners have special powers and duties to inspect persons, treatment documents and places in connection with persons of unsound mind. See also IDIOT...
Inquest of Office
Inquest of Office, an inquiry made by the king's officer, his sheriff, coroner, or escheat or, virtute officii, or by writ sent to them for that purpose, or by commissioners specially appointed, concerning any matter that entitles the king to the possession of lands or tenements, goods or chattels. See Hubback on Succession, p. 80; and ESCHEATS....
Goods
Goods, Computer programs are the product of an intellectual process, but once implanted in a medium they are widely distributed to computer owners. An analogy can be drawn to a compact-disc recording of an orchestral rendition. The music is produced by the artistry of musicians and in itself is not a 'good', but when transferred to a laser-readable disc it becomes a readily merchant-able commodity. Similarly, when a professor deliv-ers a lecture, it is not a good, but, when transcribed as a book, it becomes a good. That a computer program may be copyrightable as intellectual property does not alter the fact that once in the form of a floppy disc or other medium, the program is tangible, moveable and available in the marketplace. The fact that some programs may be tailored for specific purposes need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3dCir 1991. Associated Cement Compa...
Development Commissioners
Development Commissioners, means the Develop-ment Commissioner appointed for one or more Special Economic Zones under sub-s. (1) and s. 11 [Special Economic Zones Act, 2005 (28 of 2005) s. 2(h)]Eight persons so named can be appointed by the king, who also nominates the chairman, under s. 3 of the (English) Development and Road Improve-ment Funds Act, 1909 (9 Edw. 7, c. 47), as amended by the (English) Act of 1910 (10 Edw. 7 and 1 Geo. 5, c. 7); 10 & 11 Geo. 5, c. 72; 13 & 14 Geo. 5, c. 21. The Commissioners are appointed for the purposes of recommendation to the Treasury in regard to advances which the Treasury is empowered to make out of a fund to be called the Development Fund created and provided for by the (English) Act of 1909, for any of the following purposes:--(a) Aiding and developing agricultural and rural industries by promoting scientific research, instruc-tion and experiments in the science, methods and practice of agriculture (including the provision of farm institutes), ...
Court
Court, compensation officer appointed under (English) Bihar Land Reforms Act, 1950 is not a 'Court' within the meaning of s. 195(1)(b) of the Code of Criminal Procedure Code 1973, Keshab Moroyan Banerjee v. State of Bihar, AIR 2000 SC 485 (490). [Bihar Land Reforms Act (30 of 1950), s. 19]Court, means the principle civil court of original jurisdiction in a district and including the High Court in exercise of the ordinary original civil jurisdiction, having jursidiction to decide the questions forming the subject matter of suit, but does not incude any civil court of a grade inferior to such civil court or any court of small causes.S. 2(*) Arbitration and Conciliation Act, 1996, Raipur Development Authority v. Sarin Construction Company, Raipur, AIR 2006 Chattisgarh 12.The tribunal which is to exercise the jurisdiction for executing the decree in question is 'a court' within the scope of s. 45C of the Banking Companies Act, Ram Narain v. Simla Banking and Industrial Co. Ltd., AIR 1956 S...
Railway
Railway. A road owned by a private person or public company on which carriages run over iron rails; if the road is a public highway, that part of it on which the rails are laid is called a tramway. Every railway in this country (except a few private railways running through land owned by the owner of the railway) is constructed and managed (1) under a local and personal Act of Parliament; and (2) under the Companies Clauses, Lands Clauses, and Railways Clauses Consolidation Acts; and (3) under the general Acts relating to railways. The (English) Railway Act, 1921, provides for the reorganization of almost all the railways in England.Railway Companies as Carriers, The powers of railway companies as carriers are given by the 86th section of the Railways Clauses Consolidation Act, 1845, and controlled by the (English) Railway and Canal Traffic Acts of 1854, 1873, and 1888. The (English) Act of 1845, s. 86, enacts that:-It shall be lawful for the company [authorized (see s. 3) by the speci...
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