Tax Certificate - Law Dictionary Search Results
Home Dictionary Name: tax certificate Page: 3Clean Certificates
Clean Certificates, a member is entitled to a 'clean certificate', that is one which does not contain on it any statement derogatory to his title, W Key & Sons Ltd. (in re:), (1902) 1 Ch 467....
Certification trade mark
Certification trade mark, Means a mark capable of distinguishing the goods or services in connection with which it is used in the course of trade which are certified by the proprietor of the mark in respect of origin, material, mode of manufacture of goods or performance of services, quality, accuracy or other characteristics from goods or services not so certified and registrable as such under Chapter IX in respect of those goods or services in the name, as proprietor of the certification trademark, of that person. [Trade Marks Act, 1999 (47 of 1999), s. 2(1)(e)]...
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...
Plant
Plant, has been defined as the tools, machinery, fixtures, buildings, grounds, etc. of a factory or business; the apparatus or equipment for a certain mechanical operation or process, Steel City Beverages Ltd. v. State of Bihar, (1996) 1 Pat LJR 868.Plant, has frequently been used in fiscal and other legislation. It is one of a fairly large category of words as to which no statutory definition is provided ('trade', office even 'income' are others), so that it is left to the court to interpret them. It naturally happens that as case follows case, and one extension leads to another, the meaning of the word gradually diverges from its natural or dictionary meaning. This is certainly true for plant, I.R.C. v. Scottish & Newcastle Breweries Ltd., (1982) 1 WLR 322: (1982) 2 All ER 230: 55 TC 252 (HL).Plant, in the relevant sense, although admitted not a term of art, and therefore part of the general English tongue, is not, in this sense, an ordinary word, but one of imprecise application, an...
property
property pl: -ties [Anglo-French propreté proprieté, from Latin proprietat- proprietas, from proprius own, particular] 1 : something (as an interest, money, or land) that is owned or possessed see also asset, estate, interest, possession abandoned property : property to which the owner has relinquished all rights NOTE: When property is abandoned, the owner gives up the reasonable expectation of privacy concerning it. The finder of abandoned property is entitled to keep it, and a police officer may take possession of abandoned property as evidence without violating the Fourth Amendment to the U.S. Constitution. after-acquired property 1 : property (as proceeds) that a debtor acquires after the commencement of a bankruptcy case and that is usually considered part of the bankruptcy estate 2 : property acquired after the perfection of a lien or security interest ;esp : such property acquired after the creation of a lien or security interest that is subject to the lien or...
Registered dealer
Registered dealer, means a dealer registered under the provisions of this Act, who holds a certificate of registration deemed to have been granted under this Act. [Gujarat Value Added Tax Act, 2003, s. 2(20)]Means a dealer registered under this Act. [Maharashtra Value Added Tax Act, 2002, s. 2(21)]Means a dealer who is registered under s. 7. [Central Sales Tax Act, 1956, s. 2(f)]The words Registered dealer means a dealer validity registered under the Act, Nowranglal Agarwala v. State of Orissa, AIR 1965 Ori 44 (46). [Orissa Sales Tax Act, s. 2(6)]The expression 'registered dealer' is used in s. 8(ii) in its definitional sense to mean a dealer registered under s. 22 of the Bombay Act and it does not include a dealer registered under the Central Sales Tax Act, Commissioner of Sales Tax v. Union Medical Agency, AIR 1981 SC 1 (3): (1981) 1 SCC 51: (1981) 1 SCR 870. [Bomaby Sales Tax Act, 1959, s. 8(ii)]...
title
title [Anglo-French, inscription, legal right, from Old French, from Latin titulum inscription, chapter heading, part of the law that sanctions an action] 1 a : the means or right by which one owns or possesses property ;broadly : the quality of ownership as determined by a body of facts and events after-acquired title : title that vests automatically in a grantee when acquired by a grantor who purported to sell the property before acquiring title ;also : a doctrine that requires such vesting compare estoppel by deed at estoppel NOTE: The doctrine of after-acquired title generally does not apply when the grantor receives title by quitclaim deed; to vest title in the grantee the deed must include words expressing such an intention. clear title : title that exists free of claims or encumbrances on the property [had clear title to the farm] ;broadly : marketable title in this entry equitable title : title vested in one who is considered by the application of equitable principl...
Stamp duties
Stamp duties, a branch of the revenue. They are a tax imposed on all parchment and paper whereon certain legal proceedings and certain private ins-truments re written; and on licences for various purposes.The consolidating Stamp Act, 1870, superseded the very numerous older enactments [in great part repealed by the (English) Inland Revenue Repeal Act, 1870 (33 & 34 Vict. c. 90)] in regard to the duty on the various classes of instruments, but by s. 17 of the Stamp Act, 1870 (re-enacted by s. 14 of the Stamp Act, 1891), reversing the former law, see Buckworth v. Simpson, (1835) 1 CM&R 384, the stamp to be affixed to an unstamped document to render it admissible in evidence was not the stamp in accordance with the law at the time of affixing it, but the stamp in accordance with the law in force at the time when the document was first executed.Very important alterations in the law of stamps were effected by the Customs and Inland Revenue Act, 1888. Prior to that Act it was no offence not ...
Game
Game [fr. gaman, Sax.], all sorts of birds and beasts that are objects of the chase. The term is defined by the Game Act, 1831 (1 & 2 Wm. 4, c. 32), as including for the purposes of that Act 'hares, pheasants, partridges, grouse, heath or moor-game, black game, and bustards'; but some of its provisions are directed to trespass in pursuit of woodcocks, snipes, quails, land rails, and coneys.At Common Law game belongs to a tenant and not to a landlord, but leases frequently contain a reservation of the game to the landlord, and before the Game Act, 1831, the right to kill game was restricted to freeholders having 100l. a year freehold, or leaseholders having a 99 years' leasehold of 150l. a year, etc. This Act repeals the (English) Qualification Act of 22 & 23 Car. 2, c. 25, and (after giving the game to landlords in the case of leases made before the Act for less than 21 years-a provision now expired) protects reservations of game by penal provisions. The Act also requires all persons k...
Share and debenture
Share and debenture, 'Share' has been defined in s. 2(46) of the Companies Act to mean a share in the share capital of a company which in turn would mean that it would represent contribution of the shareholder towards the share capital of the company. On the other hand, a debenture is an instrument of debt executed by the company acknowledging its receipt to repay the same at a specified rate and also carrying an interest. It is in sum and substance a certificate of loan or a bond evidencing the fact that the company is liable to pay a specified amount with interest and although the money raised by the debentures becomes a part of the company's capital structure yet it does not become a share capital. In any event, a debenture would not come within the purview of the definition of goods, inasmuch as, although the shares and stocks are included in the definition of goods but debentures are not, R.D. Goyal v. Reliance Industries Ltd., (2003) 1 SCC 81 (89).Sponte virum fugiens mulier et a...
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