Special Commissioner - Law Dictionary Search Results
Collector
2 (b)] The expression means the Collector of a district, and includes a Deputy Commissioner and any officer specially appointed by the [appropriate Government] to perform the functions of a Collector under this Act. [Land Acquisition Act,
Firm
to designate an entity, not a person. In Income-tax law a firm is a unit of assessment, by special provisions, but is not a full person, Commissioner of Income Tax v. R.M. Chidambaram Pillai, AIR 1977 SC
Visitor
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 … 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
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Cess
some special administrative expense which the name (health cess, education cess, road cess, etc., Shinde Bros. v. Deputy Commissioner, AIR 1967 SC 1512 (1525). [Karnataka Health Cess, Act, (28 of 1962), s. 3] 'Cess' means a duty … replaced it in England. It means a tax and is generally used when the levy is for some special administrative expense what the name (health cess, education cess, road cess etc.) indicates. When levied as an increment
Generalia Specialibus non derogant
Generalia Specialibus non derogant [Lat.], General things do not derogate from special, Patna Improvement Trust v. Lakshmi Devi, AIR 1963 … (General words do not derogate from special) Jenk. Cent. 123, cited in Earl of Derby v. Bury Improvement Commissioners, (1869) LR 4 Exch 226.
Excise
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)], … 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,
Inquest of Office
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. … 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
Use of dictionaries
is a basic rule relying upon the ordinary dictionary meaning which, in the absence of some overriding or special reasons to justify a departure, must prevail, Commissioner of Wealth Tax v. Officer-in-Charge, AIR 1977 SC 113 (177):
Reception order
charge. A reception order can only be made by a judicial authority, i.e., a justice of the peace specially appointed, a county court judge, a stipendiary magistrate, or by two commissioners in lunacy (ibid., ss. 1, 9, … i.e., a justice of the peace specially appointed, a county court judge, a stipendiary magistrate, or by two commissioners in lunacy (ibid., ss. 1, 9, 10 and 23). It is only effective for one year unless extended
Ordinarily
2046 (2)(a)] The word 'ordinarily' necessarily implies the exclusion of 'extraordinary' or 'special' circum-stances, Eicher Tractors Ltd. v. Commissioner of Customs, (2001) 1 SCC 315: AIR 2001 SC 196 (198). [Customs Act, 1962, s. 14(1)] Means in
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