Special Tax - Law Dictionary Search Results
Home Dictionary Name: special tax Page: 3 Page 3 of about 181 results (0.003 seconds)Declared goods
Declared goods, 'Declared goods' in s. 14 of the Central Sales Tax Act, 1956, are individually specified under separate items. 'Cotton ginned or unginned' is treated as a single commodity under one item of declared goods, State of Punjab v. Chandu Lal Kishori Lal, (1969) 1 SCC 695: AIR 1969 SC 1073: (1973) 3 SCR 849. See also State of Punjab v. Shakti Cotton Co., AIR 1972 SC 1458 (1463).It means goods declared under s. 14 to be of special importance in inter-State trade or commerce. [Central Sales Tax Act, 1956 (74 of 1956), s. 2 (c)]...
VerbarLophiomys
A very singular rodent Lophiomys Imhausi of Northeastern Africa It is the only known representative of a special family Lophiomyidaelig remarkable for the structure of the skull It has handlike feet and the hair is peculiar in structure and arrangement...
Musk
A substance of a reddish brown color and when fresh of the consistency of honey obtained from a bag being behind the navel of the male musk deer It has a slightly bitter taste but is specially remarkable for its powerful and enduring odor It is used in medicine as a stimulant antispasmodic The term is also applied to secretions of various other animals having a similar odor...
nonprofit corporation
nonprofit corporation A corporation formed for some charitable or benevolent purpose and not for profit. Such corporations are afforded special tax treatment. Source: FindLaw ...
Special case
Special case. By (English) R.S.C. 1883, Ord. XXXIV., the parties may, after writ issued, concur in stating the questions of law arising in the action in the form of a special case for the opinion of the Court, and 'if it appear to the Court or a judge that there is in any action a question of law which it would be convenient to have decided before any evidence is given or any question or issue of fact is tried, or before any reference is made to a referee or an arbitrator, the Court or judge may make an ordr accordingly, and may direct such question of law to be raised for the opinion of the Court, either by special case, or in such other manner as the Court or judge may deem expedient.' Similar power is given to referees to state a case by Ord. XXXVI., r. 52, and see the (English) Administration of Justice Act, 1932 (22 & 23 Geo. 5, c. 55). As to special case before the Judicature Acts, see (English) C.L.P. Act, 1852, ss. 42-48, and 13 & 14 Vict. c. 35 [(English) Turner's Act]. Where ...
Pawn or Pledge
Pawn or Pledge [fr. pignus, Lat.], a bailment of goods by a debtor to his creditor, to be kept till the debt is discharged.A mortgage of goods is in the Common Law distinguishable from a mere pledge or pawn. By a mortgage the whole legal title passes conditionally to the mortgagee; and if the goods be not redeemed at the stipulated time, the title becomes absolute at law although equity allows a redemption. But in a pledge, a special property only passes to the pledgee, the general property remaining in the pledgor. Also, in the case of a pledge, the right of a pledgee is not consummated, except by possession; and, ordinarily, when that possession is relinquished, the right of the pledgee is extinguished or waived. But, in the case of a mortgage of personal property the right of property passes by the conveyance to the mortgagee, and the possession is not or may not be essential to create or support the title.As to things which may be the subject of pawn: These are, ordinarily, goods a...
Fee
Fee [fr. feoh, Sax.; fee, Dan., cattle; feudum, Med. Lat.; feu, Scot.], property peculiar; reward or recom-pense for services. See FEES. Also an estate of inheritance divided into there species: (1) fee-simple absolute; (2) qualified or conditional or base fee, including (3) fee-tail, formerly fee-conditional. By the (English) Law of Properties Act, 1925, s. 1, a fee-simple absolute in possession and a term of years absolute are the only estates in land capable of being conveyed or created at law. All other estates in land take effect as equitable interests [ibid., s. 1 (4)]. See FEE-SIMPLE.A charge for labour or services esp. professional services; Black's Law Dictionary, 7th Edn., p. 629.A 'fee' is generally defined to be a charge for a special service rendered to individuals by some governmental agency. The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of a common burden, while a fee is a payment for a special benefit or privilege, Com...
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...
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...
Copyhold
Copyhold. Tenure in copyhold has been abolished under the (English) L.P. Acts, 1922 and 1925, and the Amending Acts of 1924 and 1926, but the greater part of the former title on this subject has been retained verbatim in view of the importance of the subject in examining titles. In the previous edition of this work, copyhold was described as a base tenure founded upon immemorial custom and usage; its origin is undiscoverable, but it is said to be the ancient villeinage modified and changed by the commutation of base services into specified rents, either in money or money's worth.A copyhold estate is a parcel of the demesnes of a manor held at the lord's will, and according to the custom of such manor. The tenant may have the same quantities of interest in this tenure as he may enjoy in freeholds, as an estate in fee-simple or (by particular custom) fee-tail, or for life, and he may have only a chattel interest of an estate for years in it. By the custom of some manors, the estate devol...
- << Prev.
- Next >>