Special Tax - Law Dictionary Search Results
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special tax : a tax levied to fund a particular government project or program ...
Occupancy
Occupancy, mere possession or use either by agreement or otherwise without other claim (if any) to the ownership or enjoyment of property, also taking possession of land to which no one else lays claim or without leave of the owner.The right of occupancy has been confined by the laws of England within a very narrow compass, e.g., where a person was tenant pur autre vie, or had an estate granted to himself only (without mentioning his heirs) for the life of another man, and died without alienation, during the life of the cestui que vie, or him by whose life it was holden; in this case, he that entered first on the land was called the occupant or common occupant and might lawfully retain the possession so long as the cestui que vie lived, by right of occupancy, see Re Michell, Moore v. Moore, (1892) 2 Ch 96. The title of common occupancy is now, in effect abolished, for it is enacted by the Wills Act, 1837, s. 3, that an estate pur autre vie, of whatever tenure, and whether it be an inco...
Tax and fee-distinction
Tax and fee-distinction, a tax is a compulsory exaction of money by a public authority for public purposes enforceable by law and is not payment 'for services rendered'. This definition brings out the essential characteristics of a tax as dis-tinguished from other forms of imposition which, in a general sense, are included within it. The essence of taxation is compulsion, that is to say, it is imposed under statutory power without the taxpayer's consent and the payment is enforced by law. The second characteristic of tax is that it is an imposition made for public purpose without reference to any special benefit to be conferred on the payer of the tax. On the other hand A fee is generally defined to be a charge for a special service rendered to individuals by some govern-mental agency. But the traditional view that there must be actual quid pro quo has undergone a sea change with the passage of time. Correlation-ship between the levy and the services rendered/expected is one of general...
Uses
Uses (History). A use is the intention or purpose, express or implied, upon which property is to be held. The Common Law treated the actual possessor for all purposes as the owner of the property. It was not difficult to find him out, since the possession of his estate was conferred upon him by a formal and notorious ceremony, technically called livery of seisin, which was performed openly and in the presence of the people of the locality.It soon became evident that the simple rules of the Common Law were stumbling-blocks to the complicated wants of an enterprising people.Hence ingenuity was sharpened to hit upon a device which should set at nought the rigidity of existing law and formalities.A system was found by the monastic jurists upon a model furnished by the Civil Law, which, by a nice adaptation, evaded, without overturning, the Common Law. Two methods of transferring realty began to co-exist in this country-the ancient Common Law system, and the later invention, which is denomi...
Marriage
Marriage. Marriage as understood in Christendom is the voluntary union for life of one man and one woman, to the exclusion of all others, Hyde v. Hyde, 1866 LR 1 P&D 130. Where a marriage in a foreign country complies with these requirements it is immaterial that under the local law dissolution can be obtained by mutual consent or at the will of either party with merely formal conditions of official registration, and it constitutes a valid marriage according to English law, Nachimson v. Nachimson, 1930, P. 217. Previous to 1753 the validity of marriage was regulated by ecclesiastical law, not touched by any statutory nullity but modified by the Common law Courts, which sometimes interfered with the Ecclesiastical Courts, by prohibition, sometimes themselves decide on the validity of a marriage, presuming a marriage in fact as opposed to lawful marriage. A religious ceremony by an ordained clergyman was essential to a lawful marriage, at all events for dower and heirship; but if in an i...
Sessions of the peace
Sessions of the peace, sittings of justices of the peace for the execution of those powers which are confided to them by their commission, or by charter, and by numerous statutes. They are of three descriptions:-I. Petty Sessions.--Metropolitan Police magistrates can act alone (see that title), with that exception, every meeting of two or more justices in the same place, for the execution of some power vested in them by law, whether had on their own mere motion, or on the requisition of any party entitled to require their attendance in discharge of some duty, is a petty or petit session. The occasions for holding petty sessions are very numerous, amongst the most important of which is the bailing persons accused of felony, which may be done after a full hearing of evidence on both sides, where the presumption of guilt shall either be weak in itself, or weakened by the proofs adduced on behalf of the prisoner. See PETTY SESSIONS.As to right of the public to attend petty sessions, see OP...
Adequate and special reasons
Adequate and special reasons, in order to exercise the discretion of reducing the sentence the statutory requirement is that the court has to record 'adequate and special reasons' in the judgment and not fanciful reasons which would permit the court to impose a sentence less than the prescribed minimum. The reason has not only to be adequate but special. What is adequate and special would depend upon several factors and no straitjacket formula can be imposed, Bhupinder Sharma v. State of Himachal Pradesh, (2003) 8 SCC 551 (558). (Indian Penal Code, 1860, s. 376)--the expression 'adequate and special reasons'[ indicates that it is not enough to have special reasons, nor adequate reasons disjunctively. There should be a conjunction of both for enabling the court to invoke the discretion. Reasons which are general or common in many cases cannot be regarded as special reasons, Kamal Kishore v. State of Himachal Pradesh, AIR 2000 SC 1920 (1925). [Penal Code, 1860, s. 376(2), proviso]Means t...
Proceeding
Proceeding, includes administrative proceeding, Nathibai v. Maheshwari Samaj Ramola Trust, AIR 1997 MP 19.It includes execution proceedings also, Specific Relief Act, 1963, s. 22.Proceeding, is a term of wide amplitude. It means a prescribed course of action for enforcing or protecting a legal right and further embracing the requisite steps to be taken whether procedural or substantive. Also means forms in which relief is sought before courts of law or before other bodies or authorities determining rights and liabilities and in which actions are brought and defended and the manner of conducting them and the mode of deciding them. All these happenings or events before a labour court or industrial tribunal or any other authority on whom jurisdiction is conferred by law to dispose of contentious matters are understated by the term 'proceeding', Workmen of Bali Singh Bhagwan Singh v. Management, 1968 ILR 2 Punj 371: 1969 Lab IC 581: AIR 1969 Punj 147; K.J. Lingan and A.V. Mahayalam v. Jt. ...
Injunction
Injunction, Expression 'injunction' in s. 41(b) is not qualified by an adjective and, therefore, it would, comprehend both interim and perpetual injunc-tion, Cotton Corporation of India v. United Industries Ltd., AIR 1983 SC 1272 (1277): (1983) 4 SCC 625. [Specific Relief Act, 1963, s. 41(b)]This is the discretionary process of preventive and remedial justice, whereby a person is required to refrain from doing a specified meditated wrong, not amounting to a crime. It is either (1) inter-locutory, i.e., provisional or temporary, until the coming in of the defendant's answer, or until the hearing of the cause; or (2) perpetual, i.e., forming part of a decree made at a hearing upon the merits, whereby the defendant is perpetually inhibited from the assertion of a right, or perpetually res-trained from the commission of an act contrary to equity and good conscience. As to mandatory injunctions, see post.See Specific Relief Act, 1963 (47 of 1963), s. 37.Prior to the Judicature Act injunctio...
Special empowered
Special empowered, the word 'specially: is an adverb to the verb 'empowered' and not an adjective to the noun 'magistrate' and this word means 'specially' or 'for a particular purpose'. The word 'specially' connotes that it is the empowerment which is special and not the person, State of Gujarat v. Chaturbhuj Maganlal, AIR 1976 SC 1697: (1976) 3 SCC 54: (1976) 3 SCR 1076...
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