Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Definitions

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... auses one thing to resemble another thing, and the resemblance is such that a person might be deceived thereby, it shall be presumed, until the contrary is proved, that the person so causing the one thing to resemble the other thing intended by means of that resemblance to practise deception or knew it to be likely that deception would thereby be practised; (5) Court means a Judge who is empowered by law to act judicially alone, or a body of Judges which is empowered by law to act judicially as a body, when such Judge or body of Judges is acting judicially; (6) death means the death of a human being unless the contrary appears from the context; (7) dishonestly means doing anything with the intention of causing wrongful gain t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... words to that effect had been written over the signature; (9) fraudulently means doing anything with the intention to defraud but not otherwise; (10) gender . The pronoun he and its derivatives are used of any person, whether male, female or transgender. Explanation . transgender shall have the meaning assigned to it in clause (k) of section 2 of the Transgender Persons (Protection of Rights) Act, 2019 (40 of 2019); (11) good faith . Nothing is said to be done or believed in good faith which is done or believed without due care and attention; (12) Government means the Central Government or a State Government; (13) harbour includes supplying a person with shelter, food, drink, money, clothes, arms, ammuni .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be understood that the month or the year is to be reckoned according to the Gregorian calendar; (21) movable property includes property of every description, except land and things attached to the earth or permanently fastened to anything which is attached to the earth; (22) number . Unless the contrary appears from the context, words importing the singular number include the plural number, and words importing the plural number include the singular number; (23) oath includes a solemn affirmation substituted by law for an oath, and any declaration required or authorised by law to be made before a public servant or to be used for the purpose of proof, whether in a Court or not; (24) offence . Except in the Chapters and sect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a Court including a liquidator, receiver or commissioner whose duty it is, as such officer, to investigate or report on any matter of law or fact, or to make, authenticate, or keep any document, or to take charge or dispose of any property, or to execute any judicial process, or to administer any oath, or to interpret, or to preserve order in the Court, and every person specially authorised by a Court to perform any of such duties; (d) every assessor or member of a panchayat assisting a Court or public servant; (e) every arbitrator or other person to whom any cause or matter has been referred for decision or report by any Court, or by any other competent public authority; (f) every person who holds any office by virtue of which he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... duty by the Government; (ii) in the service or pay of a local authority as defined in clause (31) of section 3 of the General Clauses Act, 1897 (10 of 1897), a corporation established by or under a Central or State Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013) Explanation . (a) persons falling under any of the descriptions made in this clause are public servants, whether appointed by the Government or not; (b) every person who is in actual possession of the situation of a public servant, whatever legal defect there may be in his right to hold that situation is a public servant; (c) election means an election for the purpose of selecting members of any legislat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not have intended to cause death; and may even be sorry that death has been caused by his act; yet, if he knew that he was likely to cause death, he has caused death voluntarily; (34) will means any testamentary document; (35) woman means a female human being of any age; (36) wrongful gain means gain by unlawful means of property to which the person gaining is not legally entitled; (37) wrongful loss means the loss by unlawful means of property to which the person losing it is legally entitled; (38) gaining wrongfully and losing wrongfully . A person is said to gain wrongfully when such person retains wrongfully, as well as when such person acquires wrongfully. A person is said to lose wrongfully when such person i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates