Year Previous - Law Dictionary Search Results
Home Dictionary Name: year previousYear previous
Year previous, the expression 'previous year' in s. 2(6A)(c) of the Income Tax Act, 1922 was meant the financial year preceding the year in which liquidation took place, Dhandhania Kedia and Co. v. CIT, AIR 1959 SC 219 (222): (1959) Supp 1 SCR 204....
Previous year
Previous year, the expression 'previous years' in s. 2(6A)(c) of the Income Tax Act, 1922 was meant the financial years preceding the year in which liquidation took place. Dhandhania Kedia and Co. v Commissioner of Income Tax, AIR 1959 SC 219 (221): (1959) Supp 1 SCR 204. [Incom Tax Act, 1922, s. 2(11)]...
Notice to quit
Notice to quit. Where there is a tenancy from year to year subsisting, it can only be put an end to by notice to quit, which may be given by either party, and must be given one half-year previously to the expiration of the current year of tenancy, so as to expire at the same period of the year in which the tenant entered upon the premises. This rule is to be invariably followed in all cases, except where there is some special agreement between the parties to a different effect, or where a particular local custom intervenes, or where the (English) Agricultural Holdings Act, 1923, applies, in which case, by s. 25 of that Act, a notice must be given to terminate the tenancy twelve months from the end of the then current year of the tenancy.Where the term of a lease is to end on a precise day, there is no occasion for a notice to quit previously to bringing an action of ejectment because both parties are equally apprised of the termination of the term. If a tenant continue in possession by...
In the course of such previous year
In the course of such previous year, 'in the course of such previous year' would, refer to the period commencing with the beginning of the previous year and termination with the end of the previous year. 'In the course of such previous year', would necessarily mean that free transferability of the shares by the holders to other members of the public should be present throughout the previous year, CIT v. East West Import and Export (P) Ltd., AIR 1989 SC 836 (838): (1989) 1 SCC 760. (Income-tax Act, 1922, s. 23A Expln.)...
Alien
Alien [fr. alienigena, alibi natus, Lat.], a person not born within His Majesty's dominions and allegiance (q.v.). See definitions in the British Nationality and Status of Aliens Acts, 1914 and 1933, infra. At common law aliens were subject to very many disqualifications, the nature of which is shown by the (English) Act of 1844, 7 & 8 Vict. c. 66, which greatly relaxed the law in their favour. It provided, inter alia, that every person born of a British mother should be capable of holding real or personal estate; that alien friends might hold every species of personal property except chattels real; that subjects of a friendly power might hold lands, etc., for the purposes of residence or business for a term not exceeding twenty-one years; and it also provided for aliens becoming naturalized.Alien, (UK) is a person who is neither a Common-wealth citizen nor a British protected person nor a citizen of the Republic of Ireland. Aliens therefore include both persons having the nationality ...
Year
Year, means a period commencing on 1st April and ending on 31st March next following. [Rajasthan Public Libraries Act, 2006, s. 2(t)]Means a year commencing on 1st day of April. [Equity Linked Savings Scheme, 2005, s. 2(g)][fr. gear, Sax.], 365 days, twelve calendar months, fifty-two weeks and one day, or in Leap Year (q.v.) 366 days, i.e., fifty-two weeks and two days.The first day of the year was legally altered for England from the 25th of March to 1st of January in and after 1752 by the Calendar (New Style) Act, 1750 (24 Geo. 2, c. 23) (Chitty's Statutes, tit. ' Time '), but as appears from the preamble to that statute, the 1st of January had been the first day of the year in Scotland, in other nations, and by ' common usage throughout the whole kingdom.' See CALENDAR generally, when a statute speaks of a year it must be considered as twelve calendar and not lunar months, Bishop of Peterborough v. Catesby, 1608 Cro Jac 166.For the termination of the statutory year for certain finan...
Age
Age, the criminal responsibility of males and females, and their power to do certain acts, depends upon their age. A child under 7 cannot commit any offence; between the ages of 7 and 14 is presumed to be doli incapax, but this presumption may be rebutted by evidence of the infant's capacity to discern good from evil (malitia supplet 'tatem-malice supplies age). The old rule in criminal matters was that a person of the age of 14 might be capitally punished for any capital offence, but under the age of 7 he could not. A male under the age of 14 years is presumed impotent as well as doli incapax, and since the presumption of impotence cannot be rebutted, R. v. Phillips, 8 C& P 736, he cannot be convicted of an offence involving carnal knowledge, except as a principal in the second degree in a rape, or the like, where if he has a mischievous discretion, the presumption of impotence will not excuse him from aiding and assisting in the commission of the offence. He may, it seems, be convict...
Co-operative year
Co-operative year, A co-operative year means the year commencing the first day of July and ending on June 30, of next following, Ziley Singh v. Registrar, Cane Co-operative Societies, (1972) 3 SCR 149: (1972) 1 SCC 719 (723): AIR 1972 SC 758. (U.P. Co-operative Societies Act, 1965)In relation to any multi-State co-operative society or class of such societies, means the year ending on the 31st day of March of the year and where the accounts of such society or class of such societies are, with the previous sanction of the Central Registrar, balanced on any other day, the year ending on such day. [The Multi-State Co-operative Societies Act, 2002 (37 of 2002), s. 3 (i)]...
Luddite
One of a number of riotous persons in England who for six years 1811 17 tried to prevent the use of labor saving machinery by breaking it burning factories etc so called from Ned Lud a half witted man who some years previously had broken stocking frames...
Corporation Act (English)
Corporation Act (English), 13 Car. 2, s. 2, c. 1, by which no person could thereafter be elected to office in any corporate town who should not within one year previously have taken the Sacrament of the Lord's Supper according to the rites of the Church of England.-An obligation to subscribe a declaration was substituted for the necessity of taking the Sacrament by 9 Geo. 4, c. 17,and the Corporation Act itself, with a body of similar Acts, was repealed by 34 & 35 Vict. c. 48....
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