Tea - Law Dictionary Search Results
Home Dictionary Name: tea Page: 3 Page 3 of about 63 results ( seconds)Lottery
Lottery, a game of chance; a distribution of prizes by lot or chance, Taylor v. Smetten, (1883) 11 QBD 207. By 10 & 11 Wm. 3, c. 17, Chitty's Statutes, tit. 'Games,' all lotteries were declared to be public nuisances, and all grants, patents, or licences for the same to be contrary to law; and the (English) Gaming Act, 1802 (42 Geo. 3, c. 119), imposes a penalty of 500l. on any person keeping any place for any lottery' not authorized by Parliament' for as lotteries were found to be a ready mode for raising money for the service of the state, they were from time to time sanctioned by Acts of Parliament passed expressly for this purpose (see 4 Geo. 4, c. 60), but by 6 Geo. 4, c. 60, they were abolished. As to what constitutes 'keeping' within the Act of 1802, see Martin v. Benjamin, (1907) 1 KB 64; but a body corporate cannot be convicted (s. 41) as rogues and vagabonds, Hawke v. Hulton, (1909) 2 KB 93.A physical lot is not essential to a lottery, Barclay v. Pearson, (1893) 2 Ch 154. In ...
Natural vegetation
Natural vegetation, natural vegetation means self-sown or planted; land not cultivated. Uncultivated or undomesticated plants or animals, Bhavani Tea and Produce Co. Ltd. v. State of Kerala, (1991) 2 SCC 463 (481)...
Nature
Nature, according to Collins English Dictionary means all natural phenomena and plant and animal life as distinct from man and his creations; a wild primitive state untouched by man or civilization, Bhavani Tea and Produce Co. Ltd. v. State of Kerala, (1991) 2 SCC 463 (481). [S. 18(1), prov. C.P.C.] 2. Kind, Order [S. 96(1)(f), E.S.I. Act] 3. Character [S. 13(4)(g), C.S.I. Act.]...
Pith and substance
Pith and substance, as per this doctrine, the question whether an impugned law would relate to the subject-matter within jurisdiction of one legislature or the other is decided by the substance or the real scope of the impugned law and the subject-matter to which it really relates, and not by the label the Legislature has given to it, Commentary on the Constitution of India, Durga Das Basu, 6th Edn., Vol. C, p. 43; State of Rajasthan v. V.G. Chowla, AIR 1959 SC 544; Sajjan Singh v. State of Rajasthan, AIR 1985 SC 845.Pith and Substance, is a doctrine relating to the interpretation of statutes; evolved by the Privy Council, to solve the problem of competitive legislatures, Gallaghar v. Lynm, (1937) AC 863; Prafulla Kumar v. Bank of Commerce, AIR 1947 SC 28.Pith and substance, once a law 'in pith and substance' falls within a legislative entry, an incidental encroachment on an entry in another list does not affect its validity, Gallagher v. Lynn., (1937) AC 863 (PC).When there is a confl...
Tax
Tax [fr. tasg, Wel.; taxe, Fr. and Dut.], an impost; a tribute imposed on the subject; an excise; tallage.A monetary charge imposed by government on persons, entities or properly to yield public revenue, Black's Law Dictionary, 7th Edn., p. 1469.Some general principles of taxation have been said to be:-(1) The subjects of every State ought to contribute to the support of the Government as nearly as possible in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the State. In the observation or neglect of this maxim consists what is called the equality or inequality of taxation.(2) The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quality to be paid, ought all to be clear and plain to the contributor, and to every other person.(3) Every tax ought to be levied at the time, or in the manner, in which it is most likely to be co...
Premium and rent
Premium and rent, when the interest of the lessor is parted with for a price paid is premium or salami. But the periodical payments made for the continuous enjoyment of the benefits under the lease are in the nature of rent. The former is a capital income and the latter a revenue receipt. There may be circumstances where the parties may camouflage the real nature of the transaction by using clever phraseology. In some cases, the so-called premium is in fact advance rent and in others rent is deferred price. It is not the form but the substance of the transaction that matters. The nomenclature used may not be decisive or con-clusive but it helps the Court, having regard to the other circumstances, to ascertain the intention of the parties, CIT v. Panbori Tea Co. Ltd., AIR 1965 SC 1871 (1873): (1965) 3 SCR 811. [T.P. Act, 1882, s. 105]...
Quasi-contract
Quasi-contract, an act which has not the strict form of a contract, but yet has the effect of it; an implied contract.Means that a man in certain cases is bound as if he had made a contract, though in fact no contract was made. 'Unjust enrichment' or 'restitution' are suggested as alternative expressions, Kamalpur (Assam) Tea Estate Private Ltd., Jorhat v. Supdt of Taxes, Jorhat, (1988) 1 Gau LR 290....
Rate
Rate, A contribution levied by some public body for a public purpose, as a poor rate, a highway rate, a sewers rate, upon, as a general rule, the occupiers of property within a parish or other area.Proportional or relative value; the proportion of which quantity or value is adjusted, Black's Law Dictionary, 7th Edn., p. 1268.The term 'rate' is also used to mean a charge by a water, gas, railway, or other public undertaking for services rendered e.g., (English) Railways Act, 1921, s. 20; Metropolitan Water Board Charges Act, 1921 (11 & 12 Geo. 5, c. xciv.).The poor rate was levied under the (English) Poor Relief Act, 1601 (43 Eliz. s. 2), on the occupiers in each parish of 'lands, houses, tithes, coal mines, or saleable underwoods,' and the (English) Rating Act, 1874, extended the liability to rates to: (1) land used for a plantation or a wood, or for the growth of saleable underwood, and not subject to any right of common; (2) rights of fowling, shooting, taking, or killing game, or ra...
Salami
Salami, 'salami' is a single payment made for the acquisition of the right of the lessor by the lessee to enjoy the benefits granted to him by the lease. That general right may properly be regarded as a capital asset and the money paid to purchase it may properly be held to be a payment on capital account, Maharaja Chintamani Saran Nath Sah Deo v. CIT, AIR 1972 SC 80 (81): (1971) 2 SCC 521: (1972) 1 SCR 36.'Salami' is defined as; 'a free gift by way of compliment or in return of a favour'. Salami is a payment by the tenant as a present or as price for parting by the landlord with his rights under the lease of a holding. It is a lump sum payment as consideration for what the landlord transfers to the tenant, Member for the Board of Agricultural Income Tax v. Sindhurani Chaudhurani, AIR 1957 SC 729 (733): (1955) SCALE 772: 1957 ITR 169.Salami, are (i) its single non-recurring character; and (ii) payment prior to the creation of the tenancy. It is the consideration, paid by the tenant for...
Stoppage of supply
Stoppage of supply, the expression 'stoppage of supply' must in the context mean stoppage of raw material or other such thing, Workmen of Dewan Tea Estate v. Their Management, AIR 1964 SC 1458: (1964) 5 SCR 548....
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