Special Tax - Law Dictionary Search Results
Home Dictionary Name: special tax Page: 4Special circumstances
Special circumstances, the expression 'special cir-cumstances' is not defined in the Civil Procedure Code nor is it capable of any precise definition by the court because problems of human beings are so varied and complex. In its ordinary dictionary meaning it connotes something exceptional in character, extraordinary, significant, uncommon. It is an antonym of common, ordinary and general. It is neither practicable nor advisable to enumerate such circumstances. Non-service of summons will undoubtedly be a special circumstance, Rajni Kumar v. Suresh Kumar Malhotra, (2003) 5 SCC 315. (Civil PC, 1908, O. 37, R. 4)In its ordinary dictionary meaning it connotes some-thing exceptional in character, extraordinary, signi-ficant, uncommon. It is an antonym of common, ordinary and general. It is neither practicable nor advisable to enumerate such circumstances. Non-service of summons will undoubtedly be a special circumstance, Rajni Kumar v. Suresh Kumar Malhotra, AIR 2003 SC 1322: (2003) 5 SCC...
Company
Company [fr. compagnia, Ital., which word is still printed on Bank of England notes as 'compa'], a body of persons associated for purposes of busi-ness, sometimes, but not now so frequently as some years ago, styled a Joint Stock Company.A company has its origin either (1) in a charter, as the Bank of England and many insurance companies; or (2) in a special Act of Parliament, with which, as authorizing an undertaking of a public nature such as a railway, the Companies Clauses Consolidation Act, 1845 (8 & 9 Vict. c. 16), is necessarily incorporated; or (3) in registration under the Companies Acts, 1862 and subsequent Acts, now consolidated into the (English) Companies Act, 1925 (19 & 20 Geo. 5, c. 23).By s. 13 of the Act of 1925 (1) on the registration of the memorandum of a company the registrar shall certify under his hand that the company is incorporated and, in the case of a limited company, that the company is limited. (2) From the date of incorporation mentioned in the certificat...
Valuation
Valuation, is a process which does not end on marks being awarded by an examiner, Sanjay Singh v. U.P. Public Service Commission, (2007) 3 SCC 720.Means the act or process of valuing, Jensen v. Jensen, 458 NW 2d 391 (1990).This term is generally applied to the equivalent in money of any kind of property. Thus for the payment of estate duty, a valuation of property of all kinds has to be made. Perhaps the most important and the most difficult valuation is that of land. This has almost invariably to be undertaken whenever land is compulsorily acquired. The difficulties that surround this question were fully considered in the case of Re Lucas and Chesterfield Gas and Water Board, (1909) 1 KB 16, in which Lord Justice Moulton in the course of his judgment said (at p. 29):-'The principles upon which compensation is assessed when land is taken under compulsory powers are well-settled. The owner receives for the lands he gives up their equivalent-that is, that which they are worth to him in m...
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...
Lien
Lien [answering to the tacita hypotheca of the Civil Law], a right in one man to retain that which is in his possession belonging to another, until certain demands of the person in possession are satisfied. It is neither a jus in re, nor a jus ad rem--i.e., it is not a right of property in the thing itself, or right of action to the thing itself.It is either particular, as a right to retain a thing for some charge or claim growing out of, or connected with, the identical thing; or general, as a right to retain a thing not only for such charges or claims, but also for a general balance of accounts between the parties in respect to other dealings of the like nature.General and particular liens may arise: (1) by an express contract; (2) by an implied contract, resulting from the usage of trade, or the manner of dealing between parties. General lines are not favoured in law, but some judicially recognized general lines are bankers', solicitors', factors', stockbrokers'. See Halsb. L.E., ti...
Constable
Constable [fr. Comes stabuli, Lat., in the eastern empire a superintendent of the imperial stables, or the emperor's master of the horse, who at length obtained the command of the army], an officer to whom our law commits the duty of maintaining the peace, and bringing to justice those by whom it is infringed.Provision is made for the abolition of the office of High Constable by the (English) High Constables Act, 1869 (32 & 33 Vict. c. 67), and of that of Parish Constable by the Parish Constables Act, 1872 (35 & 36 Vict. c. 92), which Act, however, still allows of their appointment in exceptional cases.By the (English) Municipal Corporations Act, 1882, s. 191, in all boroughs to which that Act applies, 'borough constables' are appointed by the Watch Committee, but the (English) Local Government Act,1888, has, in the case of boroughs having a population of less than 10,000 transferred the appointments to the county councils.In counties constables were appointed by the justices of the pe...
Office
Office, an employment, either judicial, municipal (see CORPORATE OFFICE), civil, military, or ecclesiastical.As to obtaining offices by desert only, the repealed 12 Ric. 2, c. 2, enacted that--The Chancellor, Treasurer, . . . the Justices of the one bench and the other, Barons of the Exchequer and all other that shall be called to ordain, name, or make justices of the peace, sheriffs, . . . or any other officer or minister of the King shall be firmly sworn that they shall not ordain name, or make justice of peace, sheriff . . . nor other officer or minister of the King for any gift or brocage, favour or affection: nor that none that pursueth by him or by other privily or openly to be in any manner of office shall be put in the same office or in any other; but that they make all such officers and ministers of the best and most lawful men, and sufficient to their estimation and knowledge.Officia magistratus non debent esse venalia, (The offices of a magistrate ought not to be saleable.)L...
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...
Shop
Shop, a place where thins are kept for sale, usually in small quantities, to the actual consumers. By (English) Shops Act, 1912, s. 19, 'shop' includes any premises where any 'retail trade or business' is carried on; 'retail trade or business' includes the business of a barber or hairdresser, but not the sale of programmes, etc., at places of amusement.A business establishment or place of employment; a factory, office, or other place of business, Black's Law Dictionary, 7th Edn., p. 1384.The (English) Shops Act, 1934, deals with the employment of persons under eighteen years, repealing s. 2 of the (English) Shops Act, 1912; but the other provisions are unaffected. The 1934 Act, s. 1, provides that no young person (under eighteen) shall be employed for more than the normal maximum working hours, that is, forty-eight hours in any week; it makes restrictions on right employment, has special provisions as to the catering trade, the sale of accessories for Aircraft, motor vehicles and cycle...
Special Economic Zone
Special Economic Zone, means a specifically delineated duty-free enclave, as if it were a foreign territory for the purpose of trade operations, duties and tariffs, having been declared and notified in the official Gazette as a Special Economic Zone by the Central Government. [West Bengal Special Economic Zone Act, 2003, s. 2(l)]Means each Special Economic Zone notified under the proviso to sub-section (4) of section 3 and sub-section (1) of section 4 (including Free Trade and Warchousing Zone) and includes an existing Special Economic Zone. [Special Economic Zone Act, 2005 (28 of 2005), s. 2(za)]Means each Special Economic Zone notified under the proviso to sub-s. (4) of s. 3 and sub-s. (1) of s. 4 (including Free Trade and Warehousing Zone) and includes an existing Special Economic Zone. [Special Economic Zone Act, 2005, s. 2(Za)]Means the area declared by the Government of India as the Special Economic Zones. [Gujarat Special Economic Zone Act, 2004, s. 2(n)]Means an area identified...
- << Prev.
- Next >>