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Tax Due - Law Dictionary Search Results

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Interest

Interest, an interest for the purposes of the regula-tion was not limited to a direct financial interest and included membership of a panel such as the panel of which the claimant's solicitors were members that, therefore, the Claimant's Solicitors had had an interest in recommending the insurance which they recommend to her; that, in the circumstances, there had not been sufficient disclosure of that interest; and that, accordingly, there had been a material breach of regulation 4(2)(e)(ii) and the conditional fee agreement was unenforceable [See (English) Conditional Fee Agreements Regulation, 2000 (SI 2000/692), reg. 4(2)(c)(e)(ii)], Garrett v. Halton BC, (2007) 1 WLR 554 CA Cir.Interest, inter alia as the compensation fixed by agreement or allowed by law for the use or detention of money, or for the loss of money by one who is entitled to its use; especially, the amount owed to a lender in return for the use of the borrowed money [Black's Law Dictionary (7th Edn.) pp. 393-94 para 3...


Malice

Malice [fr. malitia, Lat.], a formed design of doing mischief to another, technically called malitia pr'cogitata, or malice prepense or aforethought. It is either express, as when one with a sedate and deliberate mind and formed design kills another, which formed design is evidenced by certain circumstances discovering such intentions, as lying in wait, antecedent menaces, former grudges, and concerted schemes to do him some bodily harm; or implied, as where one wilfully poisons another; in such a deliberate act the law presumes malice, though no particular enmity can be proved. The nature of implied malice is also illustrated by the maxim, 'Culpa lata dolo 'quiparatur'-when negligence reaches a certain point it is the same as intentional wrong-'Every one must be taken to intend that which his the natural consequence of his actions'-if any one acts in exactly the same way as he would do it he bore express malice to another, he cannot be allowed to say he does not, 4 Steph. Com.'Malice ...


Demand

Demand [fr. demando, fr. mando, Lat., manudare, to hand-give; mander, Fr., to send for], a claim, a challenging, the asking of anything with authority, a calling upon a person for anything due. It is either in deed, written or verbal, as a demand for rent, or an application for payment of a debt; or in law, as an entry on land, distraining for rent, bringing an action. See DETINUE; LIMITATIONS.The word 'demand' ordinarily means something more than what is due; it means something which has been demanded called for or asked for. The word 'demand' in the collocation of words in which it has been used can only mean 'in excess of one year's municipal tax or other dues', Mangoo Singh v. Election Tribunal, AIR 1957 SC 871 (874, 875): 1958 SCR 418. [U.P. Municipalities Act, 1916 (2 of 1916), s. 13D(g) & 168]...


Was due

Was due, the expression 'was due' in s. 46(7) of the Income Tax Act, 1922 has reference to the tax which is due in accordance with the provision in s. 45 and 46, Champa Kumari Singhi v. Member, Board of Revenue, AIR 1970 SC 1108: (1970) 1 SCC 104: (1970) 3 SCR 467....


Demurrage

Demurrage, a term used in commercial navigation, signifying on allowance made to the owners of a ship by the freighter, for detaining her in port longer than the period agreed upon for her sailing. It is usually stipulated in charter-parties and bills of lading, that a certain number of days, called running or working or lay days, shall be allowed for receiving or discharging the cargo, and that the freighter may detain the vessel for a further specified time, or as long as he pleases, on payment of so much per diem for such overtime. When the contract of affreightment expressly stipulates that so many days shall be allowed for discharging or receiving the cargo, and so many more for overtime or demurrage days, such limitation is interpreted as an express stipulation on the part of the freighter that the vessel shall in no event be detained longer; if detained the charterer, is liable for damages for breach of contract for which the rate of demurrage is generally the measure. This hold...


Days of grace

Days of grace. Time of indulgence granted to an acceptor for the payment of his bill of exchange. It was originally a gratuitous favour (hence the name), but custom has rendered it a legal right.The number of these days varies according to the ancient custom or express law prevailing in each particular country. In the (English) United Kingdom, by the Bills of Exchange Act, 1882 (45 & 46 Vict. c. 61), s. 14, 'where a bill' (i.e., a bill of exchange or promissory note) 'is not payable on demand, the day on which it falls due is determined as follows:-Three days, called days of grace, are, in every case where the bill itself does not otherwise provide, added to the time of payment as fixed by the bill, and the bill is due and payable on the last day of grace,' with a proviso that where the last day of grace falls on Sunday, Christmas Day, or Good Friday, or a public fast or thanksgiving day, the bill is payable on the preceding business day, or on the succeeding business day if the last d...


Extortio est crimen quando quis colore officii extorquet quod non est debitum, vel supra debitum, vel ante tempus quod est debitum

Extortio est crimen quando quis colore officii extorquet quod non est debitum, vel supra debitum, vel ante tempus quod est debitum. 10 Rep. 102-(Extortion is that crime when, by colour of office, any person extorts that which is not due, or more than is due, or before the time when it is due.)...


Solemnise

Solemnise, the word 'solemnize' means, in connec-tion with a marriage, to celebrate the marriage with proper ceremonies and in due form (Shorter Oxford Dictionary). It follows that unless the marriage is celebrated or performed with proper ceremonies and due form it cannot be said to be solemnized, Bhaurao Shankar Lokhande v. State of Maharashtra, AIR 1965 SC 1564 (1565): (1965) 2 SCR 837. (Hindu Marriage Act, 1955, s. 17, 3)To enter into (a marriage, contracts etc.) by a formal act usu. before witness, Black's Law Dictionary, 7th Edn., p. 1398...


Arrears of public revenue due on land

Arrears of public revenue due on land, mean the whole or any portion of any Kist or instalment of such revenue not paid on the day on which it falls due according to the Kistbandy or any engagement or usage, State of Kerala v. V.R. Kalliyanikutty, (1999) 3 SCC 657....


Impacted area

Impacted area, means a region that is affected by some event, esp., a region in which the school population increases due to an influx of federal employees who are working on a federal project or activity, but the tax revenue declines due to the U.S. Government's immunity from local taxes, Black's Law Dictionary, 7th Edn., p. 754....


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