Special Tax - Law Dictionary Search Results
Home Dictionary Name: special tax Page: 5Special jury
Special jury, a jury consisting of persons who, in addition to the ordinary qualifications, are of a certain station in society as esquires, bankers, merchants, etc. The Jurors Act, 1870, s. 6, provides that every man whose name shall be on the jurors' book for any county in England or Wales, or for the county of the City of London, and who shall be legally entitled to be called an esquire, or shall be a person of higher degree, or shall be a banker or merchant, or who shall occupy a private dwelling-house rated or assessed to the poor rate, or to the inhabited house duty, on a value of not less than 100l. in a town containing, according to the census then next preceding the preparation of the jury list, 20,000 inhabitants and upwards, or rated or assessed to the poor rate, or to the inhabited house duty, on a value of not less than 50l. elsewhere, or who shall occupy premises other than a farm, rated or assessed as aforesaid on a value of not less than 100l., or a farm rated or assess...
Damages
Damages, constitute the sum of money claimed or adjudged to be paid in compensation for loss or injury sustained, the value estimated in money, of something lost or withheld, Divisional Controller K.S.R.T.C. v. Mahadeva Shetty, (2003) 7 SCC 197 (202).The expression 'damages' is neither vague nor over-wide. It has more than one signification but the precise import in a given context is not difficult to discern. A plurality of variants stemming out of a core concept is seen in such words as actual damages, civil damages, compensatory damages, consequential damages, contingent damages, continuing damages, double damages, excessive damages, exemplary damages, general damages, irreparable damages, pecuniary damages, prospective damages, special damages, speculative damages, substantial damages, unliquidated damages. But the essentials are (a) detriment to one by the wrongdoing of another, (b) reparation awarded to the injured through legal remedies, and (c) its quantum being determined by t...
Autre vie, Estate pur
Autre vie, Estate pur, a tenancy of land for the life of another who is called the cestui-que vie. The lowest estate of freehold which the law allowed before 1926. After 1925 the estate has become an equitable interest, (English) Law of Property Act, 1925, s. 1. If limited to the grantee and his heirs, it passed to the grantee's heirs or special occupants; if granted to executors or administrators, they took, as special occupants, if in that case or if there was no special occupant the estate went to the executors or administrators of the grantee. (Wills Act, 1837 (1 Vict. c. 26), s. 6, superseding the Statute of Frauds, s. 3, and 14 Geo. 2, c. 20, s. 9). By s. 3 of the (English) Wills Act, 1837, the estate was declared to be disposable of by will. The estate could be assigned inter vivos. It could not be the subject of entail, see Carson's Real Property Statutes; Notes to s. 1 of the (English) Fines and Recoveries Act, 1833 (3 & 4 Wm. 4, c. 74). It was not subject to dower or curtesy....
Trust
Trust, is a comprehensive expression, as covering not only the relationship of trustee and beneficiary but also that a bailor and bailee master and servant pledger and pledgee, guardian and ward and all other relations which postulate the existence of fiduciary relationship between the complainant and the accused, State v. K.P. Jain, (1983) 2 Crimes 947 (All).Trust, is a trust for public purposes, the substances and primary intention of the creator must be seen, Shabbir Husain v. Ashiq Husain, AIR 1929 Oudh 225.Trust, is an obligation annexed to ownership. A trustee holds property 'subject' to an obligation, which the testator has imposed upon him, Mahadeo Ramchandra v. Damodar Vishwanath, AIR 1957 Bom 218: (1957) 59 Bom LR 478.Means any arrangement whereby property is transferred with intention that it be administered for another's benefit is a trust. It casts an obligation on the trustee to use the property for achieving the purpose for which the trust is created, Baba Jamuna Das Mah...
Act of Parliament
Act of Parliament, a law made by the sovereign, with the advice and consent of the Lords spiritual and temporal, and the Commons, in Parliament assembled (1 Bl. Com. 85); but, in the case of an Act passed under the provisions of the (English) Parliament Act, 1911, a law made by the sovereign 'by and with the advice and consent of the Commons in this present Parliament assembled in accordance with the provisions of the Parliament Act, 1911, and by authority of the same'; also called a 'statute.'Means a bill passed by two Houses of Parliament and assented to by the President and in the absence of an express provision to the contrary, operative from the date of notification in the Gazette, Handbook for Members of Rajya Sabha, April, 2002.Means an action; a thing done or established; a written law formally passed by the legislative power of a State; a Bill enacted by the legislature into a law, as distinguished from a bill which is in the form of draft of a law or legislative proposal pres...
Cess
Cess [fr. asseoir, Fr., to fix), an assessment or tax. In Ireland it was anciently applied to a exaction of victuals, at a certain rate, for soldiers in garrison, and in modern times is equivalent to the English 'Rate.'Means the cess levied under s. 3. [Research and Development Cess Act, 1986 (32 of 1986), s. 2 (b)]The word 'cess' is used in Ireland and is still in use in India although the word rate has 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 to an existing tax, the name matters not for the validity of the cess must be judged of in the same way as the validity of the tax to which it is an increment, Guruswamy and Co. v. State of Mysore, (1967) 1 SCR 548: AIR 1967 SC 1512. Also see, India Cement Ltd. v. State of T.N., (1990) 1 SCC 12: AIR 1990 SC 85.It means a tax and is generally used when the levy is for some ...
Domicile
Domicile, the place where a person has his home.By the term 'domicile,' in its ordinary acceptation, is meant the place where a person lives or has his home. In this sense the place where a person has his actual residence, inhabitancy, or commorancy, is sometimes called his domicile. In a strict and legal sense, that is properly the domicile of a person where he has his true fixed permanent home and principal establishment, and to which, whenever he is absent, he has the intention of returning (animus revertendi).Two things, then, must concur to constitute domicile: first, residence; and secondly, the intention of making it the home of the party. There must be the fact and intent; for, as Pothier has truly observed, a person cannot establish a domicile in a place except it be animo et facto.From these considerations and rules the general conclusion may be deduced, that domicile is of three sorts: domicile by birth, domicile by choice, and domicile by operation of law. The first is the ...
Specially appointed
Specially appointed, the expressional 'specially appointed' means appointment for specific purpose, AIR 1965 Pat 446 (447). [Bihar Panchayat Election Rules, 1959 r. 2(9)]The word 'specially' has reference to the special purpose of appointment and is not used to convey the sense of a special as against a general appointment. The word 'specially' thus connotes the appointment of an officer or officers to perform functions which ordinarily Collector would perform under the Act. It qualifies the word 'appointed' and means no more than that he is appointed specially to perform the functions entrusted by the Act to the Collector, Abdul Hussain Tayabali v. State of Gujarat, AIR 1968 SC 432 (436). [Land Acquisition Act, 1894, s. 3(c)]...
Wills
Wills. A will is the valid disposition by a living person, to take effect after his death, of his disposable property. ''But in law ultima voluntas in scriptis is used, where lands or tenements are devised, and testamentum, when it concerneth chattels': Co. Litt. 111 a.Depository of Will of Living Person.-By the (English) Jud. Act, 1925, s. 172, replacing s. 91 of the Court of Probate Act, 1857:-There shall, under the control and direction of the High Court, be provided safe and convenient depositories for the custody of the wills of living persons, and any person may deposit his will therein.And see (English) Administration of Justice Act, 1928 (18 & 19 Geo. 5, c. 26), s. 11, as to deposit of wills under control of the High Court.Law before 1838.-The right of testamentary aliena-tion of lands is a matter depending on Act of Parliament. Before 32 Hen. 8, c. 1, a will could not be made of land, and before the Statute of Frauds a will (see NUNCUPATIVE WILL) could be made by word of mouth...
Obligation
Obligation, an act which binds a person to some performance; also a bond containing a penalty, with a condition annexed for paying of money at a certain time, or for the performance of a covenant, etc.; also foreign government and other bonds and debentures.In Bhudeb Mookerjee v. Kalachand Malik, 34 Cal LJ 315: AIR 1921 Cal 129, that the word obligation in s. 54 of the Specific Relief Act may be taken to be a tie or bond which constrains a person to do or suffer something. It implies a right in another person to which it is correlated and it restricts the freedom of the obligee with respect to definite acts and forbearances but in order that it may be enforced by a court, it must be a legal obligation and not merely moral, social or religious, Hyderabad Stock Exchange Ltd. v. Rangnath Rathi and Co., AIR 1958 AP 43 (47). [Specific Relief Act, 1877, s. 54]Means 'a duty; the bond of legal necessity which binds together two or more determinate individuals. It is limited to legal duties ari...
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