10 June 2013
Dear sir, If any definition of a word is not given in a particular act what i am referring. i can take the definition for the same word by referring to any other act/acts which is containing the meaning of that word?
Please reply as soon as possible... thanking you.....
12 June 2013
If a word is not defined in an act, the act did not intend to define it and the word takes the meaning generally assigned to it or dictionary meaning.
If the same word is specifically defined in another Act, the same can be referred to as well.
I have not read this in any book. We used to apply this principle while representing cases to income tax department.
13 June 2013
Refer this excerpt of Circular issued by income tax department -
The Board have had occasion to examine the question whether a munshi engaged by the bidi manufacturer is a contractor or an agent and whether the provisions of section 194C would apply to the payments made to him. The Board are advised that in view of the position that the definition of the expression “contractor” in the Bidi and Cigar Workers (Condition of Employment) Act, 1966, includes sub-contractor, agent, munshi, thekedar or sattedar, the provisions of section 194C would apply in respect of payments made to munshis. It may be clarified that the provisions of section 194C are wide enough to cover oral contracts also. By the very nature of the functions performed by the munshis, there is an implied contract between the manufacturer and the munshis and consequently the munshis are contractors even though there is no written contract or agreement. As such, the provisions of section 194C would apply in respect of payments made to them. Circular : No. 433 [F.No. 275/30/82-IT(B)], dated 25-9-1985.
13 June 2013
In the above circular, which pertains to Section 194C of the income tax, a reference has been made to the Bidi and Cigar Workers (Condition of employment) Act to import the definition of the expression Contractor.
13 June 2013
Dear suraj, Suppose think that, i want to know the meaning of the word, which was not defined in the concerned act. But the meaning of the same word is defined in other acts (more than one act). Now which act I should refer?
Please give your opinion as soon as possible....... Thanking you.....
CAclubindia
