grakho . 50,000. The provisions of the Act set out above could have very well been incorporated in the Principal Act itself by the introduction of sections 2 and 3 set out above in the Principal Act. Learn more. things being changed that have to be changed, from the ablative plurals of, respectively, the pp. Section 3 (2) of the Act shows that the State Legislature intended not to depart substantially from the Principal Act except with regard in matters in respect of which express provision had been made in the Act. Human translations with examples: scalyleg mite, scaly leg of fowl. If as stated in section 2 (b) of the Act, we define the expression 'dealer' in section 3 (1) of the Act as provided in section 3 (c) of the Principal Act, and we do not apply the qualification of the minimum annual gross turnover of Rs. Ceteris paribus is often a fundamental assumption to the predictive purpose of scrutiny. Ashok Service Centre. Levy of tax at a single prescribed point and prohibition against levy of tax at more than one point is an important characteristic of The scheme of the Principal Act and such prescription was introduced deliberately by the State Legislature to prevent hardship to consumers which would be caused by the gradual increase of prices as the goods pass from dealer to dealer before they reach the consumer which would be the natural result of a multi-point levy of sales tax and also to make collection of sales tax more convenient. lt is hereby declared that the additional tax under the Act can be levied and collected under section 3 of the Act in accordance with our conclusions set out in the previous paragraph There shall, however, be no order as to costs. This is a phrase of frequent practical occurrence, meaning that matters or things are generally the same, but to be altered when necessary, as to names, offices, and the like. Clause (a) of section 2 defined the expression 'declared goods' and clause (b) provided that the words and expressions used but not defined shall have the same meanings-as are respectively assigned to them in the Principal Act. Se utiliza tanto en inglés como en castellano y en otros idiomas cuya raíz es el latín. The High Court observed in para 8 of the judgment thus: The High Court was of opinion that the Act being an independent Act it could not be read subject to the provisions of the Principal Act. The additional sales tax was in the nature of a surcharge over and above what was due and payable by assessee under the Principal Act. | Meaning, pronunciation, translations and examples mutatis mutandis loc. The additional sales tax was in the nature of a surcharge over and above what was due and payable by assessee under the Principal Act. mutable)) … Etymology dictionary, We are using cookies for the best presentation of our site. Extension of an 'earlier Act mutatis mutandis to a later Act brings in the idea of adaptation, but so far only as it is necessary for the purpose, making a change without altering the essential nature of the thing changed, subject of course to express provisions made in the later Act. Section 3 (1) of the Act states that every dealer shall, in addition to the tax payable by him for a year under the Principal Act liable to pay additional tax at such rate not P exceeding one percent of his gross turnover for that year as may be notified from time to time by the State Government. Tamil Nadu Electricity Board (TNEB) was formed on July 1, 1957 under section 54 of the Electricity (Supply) Act 1948 in the State of Tamil Nadu as a vertically integrated utility responsible for power generation, transmission and distribution. Mutatis mutandis. The object of the amendment made in 1979 was, as can be seen from the Statement of Objects and Reasons, to rationalise the scheme of additional sales tax and to facilitate 'wider application of first point levy' and to introduce flexibility in the implementation of the Act. An antonym for mutatis mutandis is ceteris paribus. mutatis mutandis definition: 1. used when comparing two or more things to say that although changes will be necessary in orderâ¦. En faisant les changements nécessaires … Encyclopédie Universelle, Mutatis Mutandis — Pour les articles homonymes, voir Mutatis mutandis (homonymie). In Bouvier's Law Dictionary (3rd Revision, Vol. Consequently any exemption granted under section 6 and section 7 of the Principal Act will also be applicable in the case of levy of additional tax under the Act. One significant change which was brought about by the amendment was that the additional tax instead of being an enhancement of the tax payable by a dealer by a certain percentage became a percentage of the annual turnover of a dealer. www.practicallaw.com. If under section 3 (1) of the Act, liability to pay additional tax just on the 'gross turnover' a dealer has to pay additional tax on the aggregate of the purchases of goods declared under section 3-B of the Principal Act and also on the turnover of sales of other goods. 2010 â¦ Section 9 of the Principal Act imposes the obligation on every dealer who is liable to pay tax under section 4 of that Act to register himself and to obtain a registration certificate. Therefore, the properties acquired by Defendant No. the Principal Act and the Act as it was originally enacted had to be read together in order to make the provisions contained in the Act effective. (мутатис мутандис) изменив то, что следует изменить, внеся необходимые изменения. A number of writ petitions were filed before the High Court of Orissa raising a number of contentions including some relating to the constitution- ality of the amended Act. adv. The following Observations of Lord Simonds in Fendoch Investment Trust Co. v. Inland Revenue Commissioners(1) made in connection with the construction of certain fiscal statutes are relevant here. The turnover in respect of sales and purchases of declared goods is not taxable under the Act by reason of the first proviso to section 3 (1) of the Act. www.practicallaw.com. It had to be read together with the Principal Act to be effective. The only point for determination in these'appeals by special leave is whether the levy of additional tax under the Orissa Additional Sales Tax Act, 1975 (Orissa Act 24 of 1975) (hereinafter referred to as 'the Act') as amended by the orissa Additional Sales Tax (Amendment) Act, 1979 (hereinafter referred to as 'the Amending Act') is a single point levy or a multi point levy. Before considering what provisions of the Principal Act should be read as part of the Act, we have to understand the meaning of the expression 'mutatis mutandis'. The main judgment was delivered in O.J. Black's Law Dictionary (Revised 4th Edn. It is not to be confused with the similar ceteris paribus, which excludes any changes other than those exâ¦ ), nach Veränderung des zu Verändernden … Pierer's Universal-Lexikon, Mutātis mutándis — (lat., abgekürzt mut. Words and phrases: Mutatis mutandis-Meaning of. Such additional tax levied under the Act could not be passed on to consumers. Human translations with examples: MyMemory, World's Largest Translation Memory. The phrase carries the connotation that the reader should pay attention to differences between the current statement and a previous one, although they are analogous. the additional tax should be a multi point tax which had to be paid by every dealer irrespective of the fact that the entire annual gross turnover in his hands may not be liable to bear the tax under the Principal Act, it would have expressly said so as it would have amounted to a substantial departure from the general scheme of the Principal Act as set out in the proviso to section 8 of thereof which stipulated that no goods should suffer tax which could be passed on to the purchaser at more than one point in the same series of sales or purchases by successive dealers to which the people of the State of Orissa had become accustomed. 50,000 stipulated in section 4 (1) of the Principal Act, then irrespective of his annual gross turnover every person who carries on the business of purchasing, selling, supplying or distributing goods directly or otherwise would become liable to pay additional tax even though he may not be liable to pay any tax under the Principal Act. : The directrix is used in the construction, which follows, mutatis mutandis, the same course as the above construction in the case of the ellipse. Mutatis mutandis â es una frase en latín que significa âcambiando lo que se deba cambiarâ. We do not find any merit in this submission, since the words 'this Act' were used in section 8 because when the Principal Act was enacted section 8 could apply only to the liability under the Principal Act. (1) Any person who conspires to commit an offence thing changed, subject of course to express provisions made in the later Act. Mutatis mutandis is a Latin phrase meaning "by changing those things which need to be changed" or more simply "the necessary changes having been made".. 1391 of 1979, 218, 320/1981, 2060, 2051/80, 35/81,525/80, 1567 and 1569/80, 1196,319, 1194, 1162, 1658 337, 2044, 1905, 1168, 1766, 1165, 1166, 336, 1659, 1662, 1884, 1161, and 1159 of 1981, 694, 1031, 945, 944, 400, 617, 375, 697, 616/81, 2015 and 2016/80, 118, 1935, 2803, 1646, 1647, 2831, 2167, 59, 1637, 602, 603, 695, 1224, 1195, 1230, 60, 1360, 1359, 1393, 1394, 604, 2152 of 1981, 846/80, 57/81, 1464/80, 595, 797, 1538, 1537 of 1981, 1584/80, 676, 677 of 1981, 1008/80, 1009/80, 2379/ 81, 915/80, A 235/81,236/81, 1837/80, 1839/80, 1533/79, 1649/81 and 535 of 1981. Further it is exhibited this site, you agree with this purpose of scrutiny applicable mutatis mutandis to... Wanted that the reader must adapt the example to change what is needed for to. Unnaturalized in English and is therefore usually italicized in writing — лат 3rd,. 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