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Employer

12AA; (iv) a local authority; and (v) every artificial judicial person, not falling within any of the preceding sub-clauses. [Income-tax Act, 1961 (43 of 1961), s. 115W(a)] Employer, means: A person who controls and direct a worker … incorporated or not, but excluding any fund or trust or institution eligible for exemption under clause (23C) of section 10 or registered under section 12AA; (iv) a local authority; and (v) every artificial judicial person, not falling

Tithe Rent-Charge

Tithe Rent-Charge. A charge on land, substituted by commutation for that charge on the produce of the land for the benefit of the Church, which … to manage the annuities until the management is directed to be transferred to the Commissioners of Inland Revenue. Sec. 5 defines the particulars which owners are required to give to the Commission. All collecting lists and similar

Reserve Bank

1934. [See Reserve Bank of India Act, 1934, s. 3] Means the Reserve Bank of India constituted under sub-section (1) of section 3 of the Reserve Bank of India Act, 1934 (2 of 1934). [Madhya Pradesh Rajkoshiya

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Constructive notice

avoid notice. See Halsbury, L.E., vol. 13, and the person affected with constructive notice takes, if at all, subject to the title or claim, whether he knew of it or not; for instance, a purchaser of land … covenants. S. 45 of the (English) L.P. Act, 1925, sub-ss. (2), (3) and (4), has replaced the corresponding section in the V. & P. Act,1874, as extended in regard to leasehold reversions by the (English) C. Act,1881,

Appellate Tribunal

Appellate Tribunal, means an Appellate Tribunal established under sub-section (1) of section 8. [Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (51 of 1993),

Joint-tenancy

law, and the estate must vest in them at one and the same time; for a joint-tenancy must subsist ab initio; an estate cannot become a joint-tenancy by the happening of any circumstances ex post facto. Upon

Public meeting

and address or gives a false name and address he shall be guilty of an offence under this sub-section and liable on summary conviction thereof to a fine not exceeding forty shillings, and if he refuses or

Arrangements between debtors and creditors

the Bankruptcy and (English) Deeds of Arrangement Act, 1913, and contains practically the whole statute law on the subject. The Act is divided into five parts: (1) defining the deeds of arrangement to which the Act applies; … Arrangements between debtors and creditors. The 125th and 126th sections of the (English) Bankruptcy Act, 1869, which repealed an Act of 1861, allowed liquidation by arrangement and composition

Approved charitable institution

the Central Government under clause (23C) of section 10 or an institution referred to in clause (a) of sub-section (2) of section 80G. [Income Tax Act, 1961 (43 of 1961), s. 80E(3)(a)].

Authorised Operations

Authorised Operations, means operations which may be authorised under sub-section (2) of s. 4 and sub-s. (9) of s. 15. [Special Economic Zones Act, 2005 (28 of 2005),

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