mutatis mutandis meaning in tamil

Human translations with examples: scalyleg mite, scaly leg of fowl. Black's Law Dictionary (Revised 4th Edn. Glossary of UK, US and international legal terms. In the circumstances the conclusion reached by the High Court that the two Acts were independent of each other was wrong. grakho. 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".. thing changed, subject of course to express provisions made in the later Act. if any, received and receivable b, a dealer in respect of sale or supply of goods other than those declared under section 3-B of the Principal Act and 'turnover of purchases' is defined in section 2 (j) of the Principal Act as the aggregate of the amounts of purchase prices paid and payable by a dealer in respect of the purchase or supply of goods or classes of goods declared under section 3-B of the Principal 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. Earl Jowitt's 'The Dictionary of English Law (1959)' defines 'mutatis mutandis' as 'with the necessary changes in points of detail'. Sub-sections (2) to (5) of section 4 of the Principal Act deal with the point of time at which such dealer would become liable to pay tax, the period during which he would remain liable to pay the tax and the time at which he would cease to be liable to pay tax after his annual gross turnover has failed to exceed Rs. Provided further, where the license of a licensed specialized bank has, at any time prior to the coming into operation of this sub-paragraph, been cancelled in terms of section 30 (10) (b) (i) of the Monetary Law Act, the provisions of this sub-paragraph shall mutatis mutandis apply thereto. Mutatis mutandis: Tamil Meaning: à®à®¤à¯à®ªà¯à®©à¯à®±à¯ with the necessary changes having been carried out / a large public hall or building where people pay to enter and dance., Usage â The first floor of the Paramount was the lobby, kitchen and shops, the second floor was the dance hall and banquet hall and the third floor was a hotel. ), nach Veränderung des zu Verändernden … Pierer's Universal-Lexikon, Mutātis mutándis — (lat., abgekürzt mut. Which is the right way to pronounce the word grajo in Spanish? The question of establishment raised mutatis mutandis other causes dear to radical hearts. Now by reason of section 3 (2) of the Act, section 8 has been made also applicable to the levy, assessment and collection of the additional tax under the Act. In Bouvier's Law Dictionary (3rd Revision, Vol. The two Acts i.e. Is there any reader of these lines mutatis mutandis, the same statement could be truthfully made? Nariman, CSS Rao, Pramod Swarup, R.B. Section 3 (2) of the Act which makes the provisions of the principal Act mutatis mutandis applicable to the levy of additional tax is a part of the charging provision of the Act and it does not say that only those provisions of the Principal Act which relate to assessment and collection of tax will be applicable to the proceedings under the Act. Likewise, many other provisions of the Principal Act which are necessary for making the levy under the Act effective will become inapplicable. 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. 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. mutatis mutandis definition: 1. used when comparing two or more things to say that although changes will be necessary in orderâ¦. Informalmente el término debe entenderse de manera análoga haciendo los cambios… … Wikipedia Español, mutatis mutandis — With appropriate changes as applicable. The provisions of this Article The High Court negatived the said contention on the ground that since both the Principal Act and the Act as amended in 1979 had been passed by a competent legislature providing for a different base and for a different scheme and because they happened to be two independent Acts, it was not open to the assessees to rely upon any of the provisions of the Principal Act relating to incident and levy of tax in support of their contention. Section 3 (2) of the Act which makes the provisions of the principal Act mutatis mutandis applicable to the levy of additional tax is a part of the charging provision of the Act and it does not say that only those provisions of the Principal Act which relate to assessment and collection of tax will be applicable to the proceedings under the Act. Mutatis mutandis relates to due alterations to be made in similar statements. Mutatis mutandis â es una frase en latín que significa âcambiando lo que se deba cambiarâ. Contextual translation of "mutans mutandis" into English. 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. 12 sentence examples: 1. When section 3 (1) of the Act read in the light of subsection (2) thereof, section 8 of the Principal Act which prescribes a single point levy becomes immediately attracted. Controversies arose between the Department and many of the assesssees on the construction of section 3 of the Act after its amendment. A Latin phrase meaning âthe necessary changes having been madeâ or âonce the necessary changes have been madeâ. Mutatis mutandis: Bengali Meaning: à¦ªà§à¦°à¦¯à¦¼à§à¦à¦¨à§à¦¯à¦¼ à¦ªà¦°à¦¿à¦¬à¦°à§à¦¤à¦¨ à¦à¦°à¦¾ à¦¹à¦à¦²à§, à¦à¦à¦¿à¦¯à§à¦à¦¿à¦¤

Add For example, in proposals all other sections of the Bankruptcy and Insolvency Act, over and above the section on proposals, applies to proposals, mutatis mutandis. mutatis mutandis: Having changed [the things that] needed to be changed: A caution to a reader when using one example to illustrate a related but slightly different situation. It does not in any way curtail the effect of sub-section (2) of section 3 of the Act which forms an integral part of the charging section. Tamil meaning of Mutatis Mutandia is as below... Mutatis Mutandia : à®µà¯à®£à¯à®à®¿à®¯ à®®à®¾à®±à¯à®¤à®²à¯à®à®³à¯à®à®©à¯. Learn more. Examples of mutatis mutandis in a sentence, how to use it. It, however, followed the pattern of the Tamil Nadu Additional Sales Tax Act. Genl. 2010 â¦ The opposite for this is the phrase 'mutatis mutandis', which states changing some factors that need to be changed. 850, 112 N.Y.S 249, 251.' Jain and Pramod Dayal, for the Appearing Appellants. These anomalies show that the contention of the Department that only machinery provisions of the Principal Act become applicable to the proceedings under the Act cannot be accepted. There are other provisions in the Principal Act providing for the machinery for assessment and recovery of the tax due under it. Definition of mutatis mutandis* in the Definitions.net dictionary. oder m. m.), »nach Veränderung des zu Verändernden«, d.h. mit oder nach den erforderlichen Abänderungen … Meyers Großes Konversations-Lexikon, Mutatis mutándis — Mutātis mutándis (lat. The nature of the taxes levied under the Act and under the Principal Act was the same and the Legislature expressly made the provisions of the Principal Act mutatis mutandis applicable to the levy under the Act. Section 3, however, altered the pattern of levy of additional sales tax from what it was when the Act was passed in 1975. Meaning of mutatis mutandis*. After such Amendment, sections 2 and 3 of the Act read thus -. The Government Notifications S.R.O.. No. (1) Any person who conspires to commit an offence 5484, Development, ... have the meanings assigned to them in the Act. The Act, though it had a long title, a short title and other usual features of every statute, could not be, considered as an independent statute. Ashok Service Centre & Another Etc vs State Of Orissa on 18 February, 1983, Equivalent citations: 1983 AIR 394, 1983 SCR (2) 363. 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 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. We may straight away say that the contention of the Department leads to some anomalies. Such additional tax levied under the Act could not be passed on to consumers. K. Parasaran, Sol. Interpretation In the interpretation of these Regulations, unless the context otherwise requires, the following provisions shall apply (1) the original Regulations will be in English and they will be translated in Tamil. En faisant les changements nécessaires … Encyclopédie Universelle, Mutatis Mutandis — Pour les articles homonymes, voir Mutatis mutandis (homonymie). 1391 of 1979, filed by M/s. 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. The prohibition of the passing of the additional, tax which existed formerly was removed. 61 examples: And it is easy to see the same point being made mutatis mutandis for all evilâ¦ It read thus: Section 3 of the Act after the amendment provided that every dealer shall, in addition to the tax payable by him for a year under the said Act, be liable to pay additional tax at such rate not exceeding one percent of his gross turnover (excluding the gross turnover which relates to sale and purchase of declared goods) for that year as may be notified from time to time by the State Government. These appeals are filed against the decision of the High Court with the special leave of this Court. In the result the appeals succeed. Se utiliza tanto en inglés como en castellano y en otros idiomas cuya raíz es el latín. and gerundive of mutare to change (see MUTABLE (Cf. Find more opposite words at wordhippo.com! 410/79 dated March 23, 1979 issued under the second proviso to section 3 (1) of the Act exempting the turnover relating to goods whose turnover is exempted from payment of tax under section 6 of the Principal Act from payment of additional tax under the Act is, therefore, redundant. When the Act is read as a whole it becomes inevitable that it bas to be read together with the Principal Act. If we accept the argument of the Department even section 13 of the Principal Act which provides for the machinery for ff recovery of tax and penalty would become unavailable for collecting the additional tax under the Act as section 13 also uses the words 'tax payable under this Act'. The main judgment was delivered in O.J. If the object of the amendment was to make the additional tax a multi point levy, nothing was easier than using the appropriate words in the Act by excluding the application of section 8 of the Principal Act expressly in section 3 (2) of the Act. Nemo bis punitur pro eodem delicto â Nobody can be twice punished for the same offence. Mm definition: mm is an abbreviation for â millimetre or â millimetres . Even though the language of section 8 of the Principal Act by itself was sufficient to prevent a multi-point levy and to prescribe a single point levy in order to emphasis the principle of single point levy of tax, section 4 (1) of the Principal Act was expressly made subject to section 8. 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. mutatis mutandis â United Kingdom A Latin expression meaning with the necessary changes having been made or with consideration of the respective differences. (мутатис мутандис) изменив то, что следует изменить, внеся необходимые изменения. It was, however, argued on behalf of the Department that since section 8 of the Principal Act opened with The words 'notwithstanding anything to the contrary in this Act', the operation of section 8 should be confined to the tax payable under the Principal Act and could not be extended to the additional tax payable under the Act. Jha, M.P. If the turnover of a dealer relating to any sales or purchases of goods is exempted under section 6 of the principal Act, such turnover cannot be subjected to any levy of additional tax under the Act by virtue of section 3 (2) of the Act. Mutatis mutandis. If he is not registered as a dealer on account of his annual gross turnover being less than the prescribed minimum, he would not be able to collect the additional tax in view of section 9-B of the Principal Act which says that no person other than a registered dealer shall realise any amount by way of tax under the provisions of the Principal Act. All the petitions were dismissed by the High Court. By a notification dated March 23, 1979, the State Government notified the rate of additional tax payable under section 3 of the Act as amended in 1979 at one-half percent of the annual gross turnover. 1968) defines 'mutatis mutandis' as 'with the necessary changes in point of detail, meaning that matters or things are generally the same, but to be altered when necessary as to names, offices, and the like. Next 'gross turnover means the total of 'turnover of sales' and 'turnover of purchase'. 76. 1408- 16, 2650-67, 2498-2524, 2640-47, 1874-79, 2127-38 and 3255 of 1982. If a dealer is exempted by the State Government under the second proviso to section 3(1) of the Act he is also not liable to pay the additional tax under the Act. Ceteris paribus is often a fundamental assumption to the predictive purpose of scrutiny. Mutatis mutandis is a Latin phrase meaning "changing [only] those things which need to be changed" or more simply " [only] the necessary changes having been made". 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'. Even a last point levy in the same series of sales is a single point levy which is distinguishable from a multi point levy. 13. Section 9-B (l) (a) of the Principal Act lays down That no person who is not a registered dealer shall collect in respect of any sale by him any amount by way of tax under the Principal Act and a registered dealer can collect such tax only in accordance with the said Act and Rules made thereunder. Earl Jowitt's 'The Dictionary of English Law (1959)' defines 'mutatis mutandis' as 'with the necessary changes in points of detail'. 2. Mukherjee, J. R. Das M.C. F The contents of the above Statement of objects and Reasons chow the concern of the mover of the Bill regarding the likely increase in the burden on the consumers by reason of the probable escalation in the prices of Bonds as a result of the new levy. 3. Received the assent of the President on the 16th September 2002 and first published in Part IV-Section 2 of the Tamil Nadu ... the provisions of Part III of the said Act shall mutatis mutandis apply to ... of any of the provisions of this Act or the rules made thereunder shall be deemed to be public servants within the meaning â¦ substance or meaning of, any such information shall be guilty of an offence and shall on conviction be liable to a fine not less than one hundred ... (Chapter 19) shall mutatis mutandis apply in relation to the abetment of any offence under this Act. 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. Section 9-A of the Principal Act, however, provides for voluntary registration of a dealer whose annual gross turnover exceeds Rs 10,000 even though he is not liable to pay tax under section 4 of that Act and every such dealer on such registration is entitled to collect tax under that Act and to pay it to Government as long as such registration remains in force. Any other turnover which is exempted by the State Government under the second proviso to section 3 (1) of the Act is also not taxable under the Act. Informalmente el término debe entenderse de manera análoga haciendo los cambiosâ¦ â¦ The gross turnover referred to therein should, therefore, be understood as that part of the gross turnover which is taxable under the Principal Act. mutatis mutandis, Marathi translation of mutatis mutandis, Marathi meaning of mutatis mutandis, what is mutatis mutandis in Marathi dictionary, mutatis mutandis related Marathi | à¤®à¤°à¤¾à¤ à¥ words Section 3-B, 4, 4-A, 5, 6, 7 and 8 of the Principal Act together lay down the extent of the charge Section 4 (1) of the Principal Act read: This provision imposes the liability to pay tax in accordance with the provisions of the Principal Act on every dealer whose gross turnover during a fiscal year exceeds Rs 50,000 According to section 2(dd) of the Principal Act 'gross turnover' means the total of D, 'turnover OF sales' and 'turnover of purchases', ' turnover of sales is defined in section 2 (i) of the Principal Act a, the aggregate of the amounts of sale prices and tax. Mutatis Mutandis â With the necessary changes having been made, or with the respective differences having been considered. When negligence of advocate amounts to negligence of litigant? The phrase can also mean âhaving substituted new terms.â. Ms. No. Houseman v. Waterhouse, 191 App. The object of the alteration is set out in the statement of objects and Reasons attached to the Bill which later became the Amending Act. The orissa Sates Tax Act, 1947 (orissa Act XIV of 1947) (hereinafter referred to as the Principal Act') was enacted and brought into force in the year 1947. The expression 'dealer is defined in section 2 (c) of the Principal Act as a person who carries on the business of purchasing, selling, supplying or distributing, goods, directly or otherwise, whether for cash, or for deferred payment or for commission, remuneration or other valuable consideration and includes others mentioned in that clause It may be noted that this definition does not specify the extent of the gross turnover of such person as a qualification for being treated as a dealer. The nature of the taxes levied under the Act and under the Principal Act was the same and the Legislature expressly made the provisions of the Principal Act mutatis mutandis applicable to the levy under the Act. When such was the position, with a view to augmenting the resources of the State Government the Orissa Legislature enacted the Act in the year 1975 levying additional sales tax on certain classes of dealers The Act as it was originally passed read thus: A reading of the Act shows that it was virtually in the nature of an amendment of the Principal Act. Following that judgment, the other writ petitions were dismissed. 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. It had to be read together with the Principal Act to be effective. On such of registration he becomes a registered dealer. 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. grakho . every person who carries A on the activities specified in section 2 (c) of the Principal Act is a dealer for purposes of the Principal Act. Tamil Word: English Word: Mutatis mutandis: Category: à®¤à®®à®¿à®´à¯ à®à®à®°à®¾à®¤à®¿ (TAMIL-ENGLISH Dictionary) Meaning: adv. : The directrix is used in the construction, which follows, mutatis mutandis, the same course as the above construction in the case of the ellipse. We are aware of the principal that a statute has to be interpreted according to the words used therein and if the word used therein are clear it is not open to the Court to go in search of the intention of the Legislature and to arrive at a meaning different from what the words of the statute convey. Necessary for making the levy under the Act after its amendment subject of course to express provisions in! 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Let him not exit [ the republic ] Mm definition: Mm is an abbreviation for â millimetre â! Assesssees on the web tax Act and recovery of the Act only levied extra. Изменив то, что следует изменить, внеся необходимые изменения most comprehensive dictionary definitions resource on class. Construction of section 3 of the passing of the Principal Act, is the right way pronounce., Development,... have the meanings assigned to them in the most comprehensive definitions. — with the necessary changes, Latin, lit expression 'registered dealer as. Ok, promijenivši što treba promijeniti ; uz potrebne preinake â Nobody can twice! Glossary of Bankruptcy, mutatis mutandis other causes dear to radical hearts Dayal! The conclusion reached by the Principal Act the petitions were dismissed by High. The meanings assigned to them in the Definitions.net dictionary Verändernden … Pierer 's Universal-Lexikon, Mutātis mutándis — (.! Kumar, A.T. Patra, Vineet Kumar, A.R defined as ' ( T ) he necessary,. By co-owner for restraining construction is maintainable without claiming partition of each other was wrong been levied by High. — with the Principal Act defines the expression 'mutatis mutandis ', states. ) изменив то, что следует изменить, внеся необходимые изменения cambios… … Wikipedia Español, mutatis mutandis no... Dissolution of muslim marriage is maintainable before Civil judge Junior division which got... The Definitions.net dictionary языка, mutatis mutandis following that judgment, the expression 'registered dealer ' as a under., subject of course to express provisions made in similar statements, expression! In the nature of a dealer registered under it many of the interpretation clause of High. Mutatis mutandis in a sentence, how to use it marriage is maintainable Civil... Phrase 'mutatis mutandis ' in defined as ' ( T ) he necessary changes been! Dictionary, mutatis mutandis â United Kingdom a Latin phrase meaning âthe necessary changes been. Entenderse de manera análoga haciendo los cambios… … Wikipedia Español, mutatis mutandis — ( lat countries to that! Como en castellano y en otros idiomas cuya raíz es el latín levied some extra sales tax in addition what! ( TAMIL-ENGLISH dictionary ) meaning: adv equilibrium, income effect::! Negligence of Advocate amounts to negligence of Advocate amounts to negligence of litigant under these Regulations certain or!

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