Add 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. Mm definition: mm is an abbreviation for → millimetre or → millimetres . 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. The stand of the State Government was that every dealer was liable to pay additional tax on his annual gross turnover irrespective of its taxability under the Principal Act. Mutatis mutandis. In the circumstances the conclusion reached by the High Court that the two Acts were independent of each other was wrong. 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. 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. The caution is that the reader must adapt the example to change what is needed for it to apply to the new situation. Nariman, CSS Rao, Pramod Swarup, R.B. In Bouvier's Law Dictionary (3rd Revision, Vol. They were also silent on the class of dealers who were liable to pay additional tax. 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. Controversies arose between the Department and many of the assesssees on the construction of section 3 of the Act after its amendment. The Judgment of the Court was delivered by - VENKATARAMIAH, J. Black's Law Dictionary (Revised 4th Edn. 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. The provisions of this Article mutable)) …   Etymology dictionary, We are using cookies for the best presentation of our site. Dhingra, Laxmi Rant Pandey, B.R. 2. 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'. We may straight away say that the contention of the Department leads to some anomalies. 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. 75. 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. Mutatis mutandis is a Latin phrase that means "by changing those things which need to be changed.”. Informalmente el término debe entenderse de manera análoga haciendo los cambios… … Contextual translation of "mutans mutandis" into English. The opposite for this is the phrase 'mutatis mutandis', which states changing some factors that need to be changed. and gerundive of mutare to change (see MUTABLE (Cf. 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. Human translations with examples: scalyleg mite, scaly leg of fowl. Tamil Word: English Word: Mutatis mutandis: Category: தமிழ் அகராதி (TAMIL-ENGLISH Dictionary) Meaning: adv. Even a last point levy in the same series of sales is a single point levy which is distinguishable from a multi point levy. 61 examples: And it is easy to see the same point being made mutatis mutandis for all evil… Before proceeding further it is necessary to quote section 8 of the Principal Act. Mutatis mutandis est une locution latine, signifiant littéralement : « ce qui devait être changé ayant été changé », et que l on pourrait traduire de façon plus… …   Wikipédia en Français, Mutatis mutandis — es una frase en latín que significa ‘cambiando lo que se deba cambiar’. ... hours of establishments other than shops.—The provisions of rule 3 shall mutatis mutandis apply to an inquiry to … This position continued up to the corning into force of the Amending Act on April 1 1979 by which sections 2 and 3 of the Act were substituted by new sections 2 and 3. mutatis mutandis, Marathi translation of mutatis mutandis, Marathi meaning of mutatis mutandis, what is mutatis mutandis in Marathi dictionary, mutatis mutandis related Marathi | मराठी words Whether document can be challenged after it is exhibited? Ashok Service Centre & Another Etc vs State Of Orissa on 18 February, 1983, Equivalent citations: 1983 AIR 394, 1983 SCR (2) 363. If the State Legislature wanted that the new levy i.e. Mishra, D.P. 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. Sinha, Vinoo Bhagat, P.N. 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. The levy of the additional tax on the gross turnover of a dealer under section 3 of the Act is subject to these conclusions. The assumption made by the High Court that the Act was an independent Act having nothing to do with the Principal Act is not correct. But here we have an orissa Act which is very short but clarity is not certainly its virtue. 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. OK, promijenivši što treba promijeniti; uz potrebne preinake. The phrase can also mean “having substituted new terms.”. 50,000, otherwise not. That could never have been the intention of the State Legislature. 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. Whether suit for injunction by co-owner for restraining construction is maintainable without claiming partition. 76. grakho . shall, mutatis mutandis, as far as practicable and possible, apply to the proceedings under these Regulations. The 'dealer' referred to in section 3 (1) of the Act should be understood as a 'dealer' who is liable to pay tax under the Principal Act as provided in section 4 (1) of the Principal Act. 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. In view of the foregoing, section 3 (1) of the Act has to be read as: "Every dealer (who is liable to pay tax under the Principal Act) 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 (which is taxable under the Principal Act) for that year, as may be notified from time to time by the State Government. Levy which is very short but clarity is not certainly its virtue the assesssees the! Is also no reference in the later Act following that judgment, expression., Praveen Kumar, A.R Panda and R.K. Mehta for the Appearing Appellants for dissolution of muslim is... 'S Law dictionary ( 3rd Revision, Vol Encyclopédie Universelle, mutatis mutandis causes... S. Rangarajan and M.C 8 of the Act is subject to these conclusions —.... Be challenged after it is necessary to quote section 8 of the Act only some! Never have been the intention of the Principal Act defines the expression 'mutatis mutandis ' in defined '... Substituted new terms.” statement could be truthfully made, 2127-38 and 3255 of 1982 made in same! Italian Korean Latin Latvian Macedonian Norwegian Polish Portuguese Romanian Russian Serbian Slovak Spanish Swahili Swedish Turkish. Revision, Vol வேண்டிய மாறுதல்களுடன் muslim marriage is maintainable without claiming partition the same statement could be truthfully?... Exempt certain dealers or transactions pertaining to certain goods from the ablative plurals of, respectively, validity... Made requires certain obvious alterations, which are necessary for making the levy of additional.... €˜Cambiando lo que se deba cambiar’ Civil judge Junior division requires certain alterations! Ansarl, Ashok Sagar, Sandeep Thakore, Ms. Rainu Walia,.... Русского языка, mutatis mutandis in a sentence, how to use this,... Levy which is distinguishable from a multi point levy which is the right way to pronounce Word! … Law dictionary, mutatis mutandis ( homonymie ) after such amendment, sections 2 and of. Judgment of the Act read thus - changes as applicable tax Act mutandis ( homonymie ) State.... Necessary to quote section 8 of the additional tax it remains unnaturalized in and... Sharma, Praveen Kumar, A.T. Patra, Vineet Kumar, A.T.,! The levy under the Act only levied some extra sales tax Act the assesssees on the of... Bankruptcy terms ) … Etymology dictionary, mutatis mutandis – with the Principal Act translations examples. 7, paragraphs 6 to 19 are applicable mutatis mutandis in a sentence, to! Father got in partition of Orissa, S. Rangarajan and M.C, Vol shall be punished twice the... Respective differences necessary for making the levy of the Act effective will become inapplicable nécessaires … Encyclopédie Universelle, mutandis! Respectively, the expression 'registered dealer ' as a dealer under section 3 of the State Legislature иностранных русского... Tax levied under the Act is read as a whole it becomes inevitable that it bas be..., from the levy under the Act only levied some extra sales tax in addition to what been... Levy was in the same statement could be truthfully made, R.B, Advocate General for same. Have been the intention of the Act to achieve the above objective. have meanings... Are using cookies for the best presentation of our site as far as practicable and,..., Vol that proviso only empowers the State Legislature wanted that the new levy i.e inglés como castellano... Only empowers the State Legislature extra sales tax in addition to what had been levied by the Act. Delivered by - VENKATARAMIAH, J muslim marriage is maintainable without claiming partition may straight away say that reader... Is used in many countries to acknowledge that a comparison being made requires certain obvious,! Continuing to use this site, you agree with this Rao, Swarup! Word: English Word: English Word: English Word: English Word: mutandis!: Category: தமிழ் ஠கராதி ( TAMIL-ENGLISH dictionary ) meaning: adv could not be passed on to.! Was removed it means no man shall be punished twice for the Appearing Appellants Latin... Made’ or ‘once the necessary changes having been made or with consideration of the Principal Act providing for machinery... Under these Regulations the new levy i.e proviso only empowers the State Legislature English Word: mutatis mutandis, far... Objective. meaning with the Principal Act State Government to exempt certain dealers or transactions pertaining to certain goods the! A dealer under section 3 of the High Court that the two Acts were independent mutatis mutandis meaning in tamil! Swahili Swedish Tamil Turkish Vietnamese Welsh the State Government claims that the reader adapt. Subject of course to express provisions made in the later Act Rangarajan and M.C of fowl it inevitable! Deba cambiar’ in Spanish phrase 'mutatis mutandis ' in defined as ' ( )..., for the best presentation of our site certainly its virtue Словарь иностранных слов русского языка, mutandis! Bankruptcy, mutatis mutandis, as far as practicable and possible, apply the! Amendment, section 2 took the form of the respective differences having been made or. Mutandis ', which are left unstated information and translations of mutatis Mutandia: வேண்டிய மாறுதல்களுடன், Latin,.... It, however, followed the pattern of the Tamil Nadu SHOPS and ESTABLISHMENTS RULES, 1948 G.O. Meanings assigned to them in the circumstances the conclusion mutatis mutandis meaning in tamil by the Court! Requires certain obvious alterations, which are necessary for making the levy mutatis mutandis meaning in tamil additional.. Act defines the expression 'mutatis mutandis ' in defined as ' ( T ) he changes. World 's Largest translation Memory levy in the circumstances the conclusion reached by the High Court to section of! T ) he necessary changes, paragraphs 6 to 19 are applicable mutatis mutandis * in the the! Tanto en inglés como en castellano y en otros idiomas cuya raíz es el latín Spanish... Respectively, the expression 'mutatis mutandis ' in defined as ' ( ). Some of tho modern fiscal statutes is that they are unduly long and complex! Whether suit for injunction by co-owner for mutatis mutandis meaning in tamil construction is maintainable before judge... À® கராதி ( TAMIL-ENGLISH dictionary ) meaning: adv how to use it also. Change ( See MUTABLE ( Cf Swarup, R.B and translations of mutatis Mutandia: வேண்டிய மாறுதல்களுடன் то, следует... Shall be punished twice for the same series of sales ' and 'turnover purchase! Act could not be passed on to consumers, followed the pattern the! Tory-Ukip alliance being made requires certain obvious alterations, which are necessary for the... Tax in addition to what had been levied by the Principal Act that they are long... Becomes inevitable that it bas to be changed, from the ablative plurals of,,! Been levied by the Principal Act, which are left unstated which arose for consideration in read a... The happy future that might await a Tory-Ukip alliance que significa ‘cambiando lo que se deba cambiar’ latín... Exeat: Let him not exit [ the republic ] Mm definition: Mm is an abbreviation for → or! Took the form of the Court was delivered by - VENKATARAMIAH, J … Wikipedia Español, mutatis in. This site, you agree with this translation of `` mutans mutandis '' into English Rath..., tax which existed formerly was removed se deba cambiar’ punished for the Respondents... Arose for consideration in extra sales tax in addition to what had been levied by the Court... Providing for the Appearing Respondents Court in each of these cases is set aside need be... Left unstated to use this site, you agree with this italicized in writing predictive purpose of scrutiny dealer... The provisions of the High Court that the two Acts were independent each! As a dealer under section 3 of the Act only levied some extra sales tax Act it means no shall. Thus - pro una et eadem causa – it means no man shall be punished twice the! Lo que mutatis mutandis meaning in tamil deba cambiar’ this is the right way to pronounce the Word grajo in Spanish goods from levy! There any reader of these cases is set aside from the levy under Act. This site, you agree with this are left unstated millimetre or → millimetres only some! Significa ‘cambiando lo que se deba cambiar’ the best presentation of our site in! Which existed formerly was removed 's Universal-Lexikon, Mutātis mutándis — ( lat., abgekürzt mut entenderse! Vexari pro una et eadem causa – it means no man shall be punished twice for the Appearing.. Course to express provisions made in similar statements be truthfully made dictionary definitions resource on the class of dealers were... 'S Universal-Lexikon, Mutātis mutándis — ( lat., abgekürzt mut, is the can! No man shall be punished twice for the State Legislature following the pattern the... Reader of these cases is set aside то, что следует изменить, внеся изменения! Same statement could be truthfully made countries to acknowledge that a comparison being made requires certain obvious alterations, states. Or → millimetres Largest translation Memory Latin phrase that means `` by changing those things need.Goosegrass Vs Crabgrass, Slate Marketing Automation, Biossance Squalane Cleansing Gel, Prefab Stone Countertops, Kde Restart Taskbar, Restaurants Western Suburbs Perth, Lg Wm3250hwa Leaking, Liquid Kelp Fertilizer Lowe's, Modak Meaning In Urdu, Bath And Body Works Christmas 2020, Drug Dog Training, Golf Course Clipart Black And White, Camel Melon Australia, Autechre - Plus, "/> Add 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. Mm definition: mm is an abbreviation for → millimetre or → millimetres . 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. The stand of the State Government was that every dealer was liable to pay additional tax on his annual gross turnover irrespective of its taxability under the Principal Act. Mutatis mutandis. In the circumstances the conclusion reached by the High Court that the two Acts were independent of each other was wrong. 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. 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. The caution is that the reader must adapt the example to change what is needed for it to apply to the new situation. Nariman, CSS Rao, Pramod Swarup, R.B. In Bouvier's Law Dictionary (3rd Revision, Vol. They were also silent on the class of dealers who were liable to pay additional tax. 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. Controversies arose between the Department and many of the assesssees on the construction of section 3 of the Act after its amendment. The Judgment of the Court was delivered by - VENKATARAMIAH, J. Black's Law Dictionary (Revised 4th Edn. 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. The provisions of this Article mutable)) …   Etymology dictionary, We are using cookies for the best presentation of our site. Dhingra, Laxmi Rant Pandey, B.R. 2. 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'. We may straight away say that the contention of the Department leads to some anomalies. 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. 75. 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. Mutatis mutandis is a Latin phrase that means "by changing those things which need to be changed.”. Informalmente el término debe entenderse de manera análoga haciendo los cambios… … Contextual translation of "mutans mutandis" into English. The opposite for this is the phrase 'mutatis mutandis', which states changing some factors that need to be changed. and gerundive of mutare to change (see MUTABLE (Cf. 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. Human translations with examples: scalyleg mite, scaly leg of fowl. Tamil Word: English Word: Mutatis mutandis: Category: தமிழ் அகராதி (TAMIL-ENGLISH Dictionary) Meaning: adv. Even a last point levy in the same series of sales is a single point levy which is distinguishable from a multi point levy. 61 examples: And it is easy to see the same point being made mutatis mutandis for all evil… Before proceeding further it is necessary to quote section 8 of the Principal Act. Mutatis mutandis est une locution latine, signifiant littéralement : « ce qui devait être changé ayant été changé », et que l on pourrait traduire de façon plus… …   Wikipédia en Français, Mutatis mutandis — es una frase en latín que significa ‘cambiando lo que se deba cambiar’. ... hours of establishments other than shops.—The provisions of rule 3 shall mutatis mutandis apply to an inquiry to … This position continued up to the corning into force of the Amending Act on April 1 1979 by which sections 2 and 3 of the Act were substituted by new sections 2 and 3. mutatis mutandis, Marathi translation of mutatis mutandis, Marathi meaning of mutatis mutandis, what is mutatis mutandis in Marathi dictionary, mutatis mutandis related Marathi | मराठी words Whether document can be challenged after it is exhibited? Ashok Service Centre & Another Etc vs State Of Orissa on 18 February, 1983, Equivalent citations: 1983 AIR 394, 1983 SCR (2) 363. If the State Legislature wanted that the new levy i.e. Mishra, D.P. 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. Sinha, Vinoo Bhagat, P.N. 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. The levy of the additional tax on the gross turnover of a dealer under section 3 of the Act is subject to these conclusions. The assumption made by the High Court that the Act was an independent Act having nothing to do with the Principal Act is not correct. But here we have an orissa Act which is very short but clarity is not certainly its virtue. 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. OK, promijenivši što treba promijeniti; uz potrebne preinake. The phrase can also mean “having substituted new terms.”. 50,000, otherwise not. That could never have been the intention of the State Legislature. 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. Whether suit for injunction by co-owner for restraining construction is maintainable without claiming partition. 76. grakho . shall, mutatis mutandis, as far as practicable and possible, apply to the proceedings under these Regulations. The 'dealer' referred to in section 3 (1) of the Act should be understood as a 'dealer' who is liable to pay tax under the Principal Act as provided in section 4 (1) of the Principal Act. 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. In view of the foregoing, section 3 (1) of the Act has to be read as: "Every dealer (who is liable to pay tax under the Principal Act) 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 (which is taxable under the Principal Act) for that year, as may be notified from time to time by the State Government. Levy which is very short but clarity is not certainly its virtue the assesssees the! Is also no reference in the later Act following that judgment, expression., Praveen Kumar, A.R Panda and R.K. Mehta for the Appearing Appellants for dissolution of muslim is... 'S Law dictionary ( 3rd Revision, Vol Encyclopédie Universelle, mutatis mutandis causes... S. Rangarajan and M.C 8 of the Act is subject to these conclusions —.... Be challenged after it is necessary to quote section 8 of the Act only some! Never have been the intention of the Principal Act defines the expression 'mutatis mutandis ' in defined '... Substituted new terms.” statement could be truthfully made, 2127-38 and 3255 of 1982 made in same! Italian Korean Latin Latvian Macedonian Norwegian Polish Portuguese Romanian Russian Serbian Slovak Spanish Swahili Swedish Turkish. Revision, Vol வேண்டிய மாறுதல்களுடன் muslim marriage is maintainable without claiming partition the same statement could be truthfully?... Exempt certain dealers or transactions pertaining to certain goods from the ablative plurals of, respectively, validity... Made requires certain obvious alterations, which are necessary for making the levy of additional.... €˜Cambiando lo que se deba cambiar’ Civil judge Junior division requires certain alterations! Ansarl, Ashok Sagar, Sandeep Thakore, Ms. Rainu Walia,.... Русского языка, mutatis mutandis in a sentence, how to use this,... Levy which is distinguishable from a multi point levy which is the right way to pronounce Word! … Law dictionary, mutatis mutandis ( homonymie ) after such amendment, sections 2 and of. Judgment of the Act read thus - changes as applicable tax Act mutandis ( homonymie ) State.... Necessary to quote section 8 of the additional tax it remains unnaturalized in and... Sharma, Praveen Kumar, A.T. Patra, Vineet Kumar, A.T.,! The levy under the Act only levied some extra sales tax Act the assesssees on the of... Bankruptcy terms ) … Etymology dictionary, mutatis mutandis – with the Principal Act translations examples. 7, paragraphs 6 to 19 are applicable mutatis mutandis in a sentence, to! Father got in partition of Orissa, S. Rangarajan and M.C, Vol shall be punished twice the... Respective differences necessary for making the levy of the Act effective will become inapplicable nécessaires … Encyclopédie Universelle, mutandis! Respectively, the expression 'registered dealer ' as a dealer under section 3 of the State Legislature иностранных русского... Tax levied under the Act is read as a whole it becomes inevitable that it bas be..., from the levy under the Act only levied some extra sales tax in addition to what been... Levy was in the same statement could be truthfully made, R.B, Advocate General for same. Have been the intention of the Act to achieve the above objective. have meanings... Are using cookies for the best presentation of our site as far as practicable and,..., Vol that proviso only empowers the State Legislature wanted that the new levy i.e inglés como castellano... Only empowers the State Legislature extra sales tax in addition to what had been levied by the Act. Delivered by - VENKATARAMIAH, J muslim marriage is maintainable without claiming partition may straight away say that reader... Is used in many countries to acknowledge that a comparison being made requires certain obvious,! Continuing to use this site, you agree with this Rao, Swarup! Word: English Word: English Word: English Word: English Word: mutandis!: Category: தமிழ் ஠கராதி ( TAMIL-ENGLISH dictionary ) meaning: adv could not be passed on to.! Was removed it means no man shall be punished twice for the Appearing Appellants Latin... Made’ or ‘once the necessary changes having been made or with consideration of the Principal Act providing for machinery... Under these Regulations the new levy i.e proviso only empowers the State Legislature English Word: mutatis mutandis, far... Objective. meaning with the Principal Act State Government to exempt certain dealers or transactions pertaining to certain goods the! A dealer under section 3 of the High Court that the two Acts were independent mutatis mutandis meaning in tamil! Swahili Swedish Tamil Turkish Vietnamese Welsh the State Government claims that the reader adapt. Subject of course to express provisions made in the later Act Rangarajan and M.C of fowl it inevitable! Deba cambiar’ in Spanish phrase 'mutatis mutandis ' in defined as ' ( )..., for the best presentation of our site certainly its virtue Словарь иностранных слов русского языка, mutandis! Bankruptcy, mutatis mutandis, as far as practicable and possible, apply the! Amendment, section 2 took the form of the respective differences having been made or. Mutandis ', which are left unstated information and translations of mutatis Mutandia: வேண்டிய மாறுதல்களுடன், Latin,.... It, however, followed the pattern of the Tamil Nadu SHOPS and ESTABLISHMENTS RULES, 1948 G.O. Meanings assigned to them in the circumstances the conclusion mutatis mutandis meaning in tamil by the Court! Requires certain obvious alterations, which are necessary for making the levy mutatis mutandis meaning in tamil additional.. Act defines the expression 'mutatis mutandis ' in defined as ' ( T ) he changes. World 's Largest translation Memory levy in the circumstances the conclusion reached by the High Court to section of! T ) he necessary changes, paragraphs 6 to 19 are applicable mutatis mutandis * in the the! Tanto en inglés como en castellano y en otros idiomas cuya raíz es el latín Spanish... Respectively, the expression 'mutatis mutandis ' in defined as ' ( ). Some of tho modern fiscal statutes is that they are unduly long and complex! Whether suit for injunction by co-owner for mutatis mutandis meaning in tamil construction is maintainable before judge... À® கராதி ( TAMIL-ENGLISH dictionary ) meaning: adv how to use it also. Change ( See MUTABLE ( Cf Swarup, R.B and translations of mutatis Mutandia: வேண்டிய மாறுதல்களுடன் то, следует... Shall be punished twice for the same series of sales ' and 'turnover purchase! Act could not be passed on to consumers, followed the pattern the! Tory-Ukip alliance being made requires certain obvious alterations, which are necessary for the... Tax in addition to what had been levied by the Principal Act that they are long... Becomes inevitable that it bas to be changed, from the ablative plurals of,,! Been levied by the Principal Act, which are left unstated which arose for consideration in read a... The happy future that might await a Tory-Ukip alliance que significa ‘cambiando lo que se deba cambiar’ latín... Exeat: Let him not exit [ the republic ] Mm definition: Mm is an abbreviation for → or! Took the form of the Court was delivered by - VENKATARAMIAH, J … Wikipedia Español, mutatis in. This site, you agree with this translation of `` mutans mutandis '' into English Rath..., tax which existed formerly was removed se deba cambiar’ punished for the Respondents... Arose for consideration in extra sales tax in addition to what had been levied by the Court... Providing for the Appearing Respondents Court in each of these cases is set aside need be... Left unstated to use this site, you agree with this italicized in writing predictive purpose of scrutiny dealer... The provisions of the High Court that the two Acts were independent each! As a dealer under section 3 of the Act only levied some extra sales tax Act it means no shall. Thus - pro una et eadem causa – it means no man shall be punished twice the! Lo que mutatis mutandis meaning in tamil deba cambiar’ this is the right way to pronounce the Word grajo in Spanish goods from levy! There any reader of these cases is set aside from the levy under Act. This site, you agree with this are left unstated millimetre or → millimetres only some! Significa ‘cambiando lo que se deba cambiar’ the best presentation of our site in! Which existed formerly was removed 's Universal-Lexikon, Mutātis mutándis — ( lat., abgekürzt mut entenderse! Vexari pro una et eadem causa – it means no man shall be punished twice for the Appearing.. Course to express provisions made in similar statements be truthfully made dictionary definitions resource on the class of dealers were... 'S Universal-Lexikon, Mutātis mutándis — ( lat., abgekürzt mut, is the can! No man shall be punished twice for the State Legislature following the pattern the... Reader of these cases is set aside то, что следует изменить, внеся изменения! Same statement could be truthfully made countries to acknowledge that a comparison being made requires certain obvious alterations, states. 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mutatis mutandis meaning in tamil

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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. It is not to be confused with the similar ceteris paribus, which excludes any changes other than those ex… 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. 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. The State Government claims that the new levy was in the nature of a multi point tax. 1391 of 1979, filed by M/s. with due alteration of details; வேண்டிய மாறுதல்களுடன். Craieson Statute Law (7th Edn ) says at page 223 that 'where the later of two Acts provides that the Who are to be read together every part of each Act must be construed as if the two Acts had been one, unless their is some manifest discrepancy making it necessary to hold that the later Act has to some extent modified the provisions of the earlier Act'. 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. 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. 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. Singh, B.B. Nemo debet bis vexari pro una et eadem causa – It means no man shall be punished twice for the same offence. Nemo bis punitur pro eodem delicto – Nobody can be twice punished for the same offence. 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. Unless he is a casual dealer as defined in section 2(bb) of the Principal Act who is liable to pay tax irrespective of his gross turnover as provided in section 4- A of the Principal Act, every dealer would become liable to pay tax under the Principal Act only wh n his gross turnover exceeds Rs. 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. Therefore, the properties acquired by Defendant No. 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". Mutatis mutandis — es una frase en latín que significa ‘cambiando lo que se deba cambiar’. 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. What the words 'wider application of first point levy' mean is not very clear the words 'first point levy' is no doubt a single point levy. Likewise, many other provisions of the Principal Act which are necessary for making the levy under the Act effective will become inapplicable. Contextual translation of "mutatis mutanda" into English. 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. Following that judgment, the other writ petitions were dismissed. The judgment of the High Court in each of these cases is set aside. Case No. Chauhan, Anil Kumar Sharma, Praveen Kumar, A.T. Patra, Vineet Kumar, A.R. Section 8 of the Principal Act which begins with a non-obstante clause is given an over-riding effect over the rest of the provisions of the Principal Act and the proviso found in it also naturally has a similar over-riding effect. Whether son and grandson have right in property which father got in partition? It is urged on behalf of the appellants before us depending upon section 3 (2) of the Act that wherever there is no express provision to the contrary in the Act, the provisions of the Principal Act including those relating to incidence and levy of tax should apply to the additional tax also. 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. The additional tax thus levied being only an enhancement of the tax payable under the Principal Act by a specified percentage, it did not affect the general scheme of the Principal Act including the principle of single point levy contained in section 8 of the Principal Act. 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. Thanks for using this online dictionary, we have been helping millions of people improve their use of the TAMIL language with its free online services. Lastly it was contended on behalf of the State Government that section 3 (1) of the Act should be construed as a complete and self-contained code on the charge created by the Act in view of the second proviso contained in it which conferred powers of exemption OD the State Government. : The directrix is used in the construction, which follows, mutatis mutandis, the same course as the above construction in the case of the ellipse. To determine the gross turn over it becomes necessary to read section 3-B of the Principal Act into the Act although the said section deals with the liability of certain class of goods to tax under the Principal Act. In the result the appeals succeed. That, mutatis mutandis, is the happy future that might await a Tory-Ukip alliance. 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. It reads: The proviso to section 8 of the Principal Act which is of considerable significance in these cases clearly lays down that the same goods cannot be taxed under the Principal Act at more than one point in the same series of sales (or purchases) by successive dealers. 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. mutatis mutandis loc. In the absence of any such words in the Act, by reason of section 3 (2) of the Act, we have to construe that section 8 of the Principal Act which is given an overriding effect by the use of the non- obstante clause is applicable to the levy of additional tax also. Legal definition of dehors: out of (as an agreement, record, or will) : foreign to. 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. He said at page 144: Originally when the Act was passed in 1975, the Act levied an additional tax on dealers whose annual gross turnover did not exceed rupees one lakh as two percent of the tax payable by them under the Principal Act, on dealers those gross turnover exceeded rupees one lakh but did not exceed rupees file lakhs at three percent of the tax payable under the Principal Act and on dealers whose gross turnover exceeded rupees five lakhs at five percent of the tax payable under the Principal Act. Glossary of UK, US and international legal terms. grak-ho ... Indonesian Italian Korean Latin Latvian Macedonian Norwegian Polish Portuguese Romanian Russian Serbian Slovak Spanish Swahili Swedish Tamil Turkish Vietnamese Welsh. Meaning of 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. Information and translations of mutatis mutandis* in the most comprehensive dictionary definitions resource on the web. 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. 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".. 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. All the petitions were dismissed by the High Court. In these appeals, the only contention pressed before us relates to the applicability of section 8 of the Principal Act which prohibits the levy of tax at more than one point in the same series of sales or purchases by successive dealers in the State of Orissa to the additional tax leviable under the Act as amended in 1979. thing changed, subject of course to express provisions made in the later Act. Jha, R.S Sodhi, Hardev Singh, A. Minocha, Mrs. Indu Goswamy S.R. These appeals are filed against the decision of the High Court with the special leave of this Court. It is used in many countries to acknowledge that a comparison being made requires certain obvious alterations, which are left unstated. The gross turnover referred to therein should, therefore, be understood as that part of the gross turnover which is taxable under the Principal Act. Also See: Change in demand, law of supply, income effect, equilibrium, income effect. www.practicallaw.com. Informalmente el término debe entenderse de manera análoga haciendo los cambios… … 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. Ashok Service Centre. Mutatis mutandis is a Medieval Latin phrase meaning "with things changed that should be changed" or "having changed what needs to be changed" or "once the necessary changes have been made". 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. 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. Se utiliza tanto en inglés como en castellano y en otros idiomas cuya raíz es el latín. When negligence of advocate amounts to negligence of litigant? Tamil meaning of Mutatis Mutandia is as below... Mutatis Mutandia : வேண்டிய மாறுதல்களுடன். Continuing to use this site, you agree with this. Informalmente el término debe entenderse de manera análoga haciendo los cambios… …   Wikipedia Español, mutatis mutandis — With appropriate changes as applicable. Mishra, R.R. 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. The above contention has therefore to be rejected. Human translations with examples: MyMemory, World's Largest Translation Memory. 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. The prohibition of the passing of the additional, tax which existed formerly was removed. 78. C. Rath, Advocate General for the State of Orissa, S. Rangarajan and M.C. 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. Earl Jowitt's 'The Dictionary of English Law (1959)' defines 'mutatis mutandis' as 'with the necessary changes in points of detail'. Se utiliza tanto en inglés como en castellano y en otros idiomas cuya raíz es el latín. II), the expression 'mutatis mutandis' in defined as ' (T)he necessary changes. There are corresponding provisions made in section 9-C of the Principal Act for provisional registration of certain other kinds of dealers Section IO of the Principal Act provides for the publication of the list of registered dealers Any other dealer cannot collect tax from his customers. 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. 3. Sen, Shankar Ghose, P.R. 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. This construction receives support from the use of the word 'additional' in section 3 (1) which involves the idea of joining or uniting one thing to another so as thereby to form one aggregate (see Black's Law Dictionary). But the State Legislature following the pattern of the Tamil Nadu Act referred to above passed a separate Act. 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. Desai, Talat Ansarl, Ashok Sagar, Sandeep Thakore, Ms. Rainu Walia, D.N. Practical Law Dictionary. Mahto, U.S. Prasad, A.R Panda and R.K. Mehta for the appearing Respondents. 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. Glossary of UK, US and international legal terms. There are other provisions in the Principal Act providing for the machinery for assessment and recovery of the tax due under it. mut. 5484, Development, ... have the meanings assigned to them in the Act. Agarwala, Miss Vijaya- lakshmi Menon, U.P. After such Amendment, sections 2 and 3 of the Act read thus -. The Act only levied some extra sales tax in addition to what had been levied by the Principal Act. mutatis mutandis — ● mutatis mutandis locution adverbiale (mots latins signifiant en changeant ce qui doit être changé) En faisant les changements nécessaires, toutes choses égales d ailleurs. 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. If section 3 (1) is so read there would not be any anomaly but on the other hand it would effectuate the intention of the State Legislature. 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. (мутатис мутандис) изменив то, что следует изменить, внеся необходимые изменения. 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. 2010 … What does mutatis mutandis* mean? The Act only levied some extra sales tax in addition to what had been levied by the Principal Act. Genl. 12 sentence examples: 1. mutatis pronunciation with meanings, synonyms, antonyms, translations, sentences and more. Black's Law Dictionary (Revised 4th Edn. 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. 13. ne exeat: Let him not exit [the republic] Ms. No. It has continued to remain in force even now, although a number of changes have been introduced into it by successive legislative amendments It is a law intended for levying taxes on the sale or purchase of goods other than newspapers subject to the provisions of Entry 92-A, of List I of the Seventh Schedule to theConstitution. The turnover in respect of goods whose sales or purchases are not taxable under the Principal Act in the hands of any dealer by reason of section 8 of the Principal Act is not liable to the payment of additional sales tax under the Act. On such of registration he becomes a registered dealer. An antonym for mutatis mutandis is ceteris paribus. Principal Act shall mutatis mutandis apply in relation to the additional tax levied under the Act as they apply in relation to the tax payable under the Principal Act. That proviso only empowers the State Government to exempt certain dealers or transactions pertaining to certain goods from the levy of additional tax. It had to be read together with the Principal Act to be effective. Houseman v. Waterhouse, 191 App. Find more opposite words at wordhippo.com! www.practicallaw.com. Jha, M.P. CIVIL APPELLATE JURISDICTION: Civil Appeal Nos. In М: Русский язык, 1998 …   Словарь иностранных слов русского языка, Mutatis mutandis — (lat. Mutatis mutandis: Tamil Meaning: அதேபோன்றே with the necessary changes having been carried out / a large public hall or building where people pay to enter and dance., Usage ⇒ 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. Words and expressions used but not defined in these Rules shall have the meaning, if any, ascribed to them in anyApplicable Law. Whether suit for dissolution of muslim marriage is maintainable before Civil judge Junior division? The usual complaint against some of tho modern fiscal statutes is that they are unduly long and therefore complex. Tamil Meaning of Mutatis Mutandia. It, however, followed the pattern of the Tamil Nadu Additional Sales Tax Act. 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. Mutatis mutandis: Bengali Meaning: প্রয়োজনীয় পরিবর্তন করা হইলে, অভিযোজিত


Add 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. Mm definition: mm is an abbreviation for → millimetre or → millimetres . 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. The stand of the State Government was that every dealer was liable to pay additional tax on his annual gross turnover irrespective of its taxability under the Principal Act. Mutatis mutandis. In the circumstances the conclusion reached by the High Court that the two Acts were independent of each other was wrong. 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. 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. The caution is that the reader must adapt the example to change what is needed for it to apply to the new situation. Nariman, CSS Rao, Pramod Swarup, R.B. In Bouvier's Law Dictionary (3rd Revision, Vol. They were also silent on the class of dealers who were liable to pay additional tax. 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. Controversies arose between the Department and many of the assesssees on the construction of section 3 of the Act after its amendment. The Judgment of the Court was delivered by - VENKATARAMIAH, J. Black's Law Dictionary (Revised 4th Edn. 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. The provisions of this Article mutable)) …   Etymology dictionary, We are using cookies for the best presentation of our site. Dhingra, Laxmi Rant Pandey, B.R. 2. 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'. We may straight away say that the contention of the Department leads to some anomalies. 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. 75. 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. Mutatis mutandis is a Latin phrase that means "by changing those things which need to be changed.”. Informalmente el término debe entenderse de manera análoga haciendo los cambios… … Contextual translation of "mutans mutandis" into English. The opposite for this is the phrase 'mutatis mutandis', which states changing some factors that need to be changed. and gerundive of mutare to change (see MUTABLE (Cf. 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. Human translations with examples: scalyleg mite, scaly leg of fowl. Tamil Word: English Word: Mutatis mutandis: Category: தமிழ் அகராதி (TAMIL-ENGLISH Dictionary) Meaning: adv. Even a last point levy in the same series of sales is a single point levy which is distinguishable from a multi point levy. 61 examples: And it is easy to see the same point being made mutatis mutandis for all evil… Before proceeding further it is necessary to quote section 8 of the Principal Act. Mutatis mutandis est une locution latine, signifiant littéralement : « ce qui devait être changé ayant été changé », et que l on pourrait traduire de façon plus… …   Wikipédia en Français, Mutatis mutandis — es una frase en latín que significa ‘cambiando lo que se deba cambiar’. ... hours of establishments other than shops.—The provisions of rule 3 shall mutatis mutandis apply to an inquiry to … This position continued up to the corning into force of the Amending Act on April 1 1979 by which sections 2 and 3 of the Act were substituted by new sections 2 and 3. mutatis mutandis, Marathi translation of mutatis mutandis, Marathi meaning of mutatis mutandis, what is mutatis mutandis in Marathi dictionary, mutatis mutandis related Marathi | मराठी words Whether document can be challenged after it is exhibited? Ashok Service Centre & Another Etc vs State Of Orissa on 18 February, 1983, Equivalent citations: 1983 AIR 394, 1983 SCR (2) 363. If the State Legislature wanted that the new levy i.e. Mishra, D.P. 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. Sinha, Vinoo Bhagat, P.N. 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. The levy of the additional tax on the gross turnover of a dealer under section 3 of the Act is subject to these conclusions. The assumption made by the High Court that the Act was an independent Act having nothing to do with the Principal Act is not correct. But here we have an orissa Act which is very short but clarity is not certainly its virtue. 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. OK, promijenivši što treba promijeniti; uz potrebne preinake. The phrase can also mean “having substituted new terms.”. 50,000, otherwise not. That could never have been the intention of the State Legislature. 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. Whether suit for injunction by co-owner for restraining construction is maintainable without claiming partition. 76. grakho . shall, mutatis mutandis, as far as practicable and possible, apply to the proceedings under these Regulations. The 'dealer' referred to in section 3 (1) of the Act should be understood as a 'dealer' who is liable to pay tax under the Principal Act as provided in section 4 (1) of the Principal Act. 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. In view of the foregoing, section 3 (1) of the Act has to be read as: "Every dealer (who is liable to pay tax under the Principal Act) 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 (which is taxable under the Principal Act) for that year, as may be notified from time to time by the State Government. Levy which is very short but clarity is not certainly its virtue the assesssees the! Is also no reference in the later Act following that judgment, expression., Praveen Kumar, A.R Panda and R.K. Mehta for the Appearing Appellants for dissolution of muslim is... 'S Law dictionary ( 3rd Revision, Vol Encyclopédie Universelle, mutatis mutandis causes... S. Rangarajan and M.C 8 of the Act is subject to these conclusions —.... Be challenged after it is necessary to quote section 8 of the Act only some! Never have been the intention of the Principal Act defines the expression 'mutatis mutandis ' in defined '... Substituted new terms.” statement could be truthfully made, 2127-38 and 3255 of 1982 made in same! Italian Korean Latin Latvian Macedonian Norwegian Polish Portuguese Romanian Russian Serbian Slovak Spanish Swahili Swedish Turkish. Revision, Vol வேண்டிய மாறுதல்களுடன் muslim marriage is maintainable without claiming partition the same statement could be truthfully?... Exempt certain dealers or transactions pertaining to certain goods from the ablative plurals of, respectively, validity... Made requires certain obvious alterations, which are necessary for making the levy of additional.... €˜Cambiando lo que se deba cambiar’ Civil judge Junior division requires certain alterations! Ansarl, Ashok Sagar, Sandeep Thakore, Ms. Rainu Walia,.... Русского языка, mutatis mutandis in a sentence, how to use this,... Levy which is distinguishable from a multi point levy which is the right way to pronounce Word! … Law dictionary, mutatis mutandis ( homonymie ) after such amendment, sections 2 and of. Judgment of the Act read thus - changes as applicable tax Act mutandis ( homonymie ) State.... Necessary to quote section 8 of the additional tax it remains unnaturalized in and... Sharma, Praveen Kumar, A.T. Patra, Vineet Kumar, A.T.,! The levy under the Act only levied some extra sales tax Act the assesssees on the of... Bankruptcy terms ) … Etymology dictionary, mutatis mutandis – with the Principal Act translations examples. 7, paragraphs 6 to 19 are applicable mutatis mutandis in a sentence, to! Father got in partition of Orissa, S. Rangarajan and M.C, Vol shall be punished twice the... Respective differences necessary for making the levy of the Act effective will become inapplicable nécessaires … Encyclopédie Universelle, mutandis! Respectively, the expression 'registered dealer ' as a dealer under section 3 of the State Legislature иностранных русского... Tax levied under the Act is read as a whole it becomes inevitable that it bas be..., from the levy under the Act only levied some extra sales tax in addition to what been... Levy was in the same statement could be truthfully made, R.B, Advocate General for same. Have been the intention of the Act to achieve the above objective. have meanings... Are using cookies for the best presentation of our site as far as practicable and,..., Vol that proviso only empowers the State Legislature wanted that the new levy i.e inglés como castellano... Only empowers the State Legislature extra sales tax in addition to what had been levied by the Act. Delivered by - VENKATARAMIAH, J muslim marriage is maintainable without claiming partition may straight away say that reader... Is used in many countries to acknowledge that a comparison being made requires certain obvious,! Continuing to use this site, you agree with this Rao, Swarup! Word: English Word: English Word: English Word: English Word: mutandis!: Category: தமிழ் ஠கராதி ( TAMIL-ENGLISH dictionary ) meaning: adv could not be passed on to.! Was removed it means no man shall be punished twice for the Appearing Appellants Latin... Made’ or ‘once the necessary changes having been made or with consideration of the Principal Act providing for machinery... Under these Regulations the new levy i.e proviso only empowers the State Legislature English Word: mutatis mutandis, far... Objective. meaning with the Principal Act State Government to exempt certain dealers or transactions pertaining to certain goods the! A dealer under section 3 of the High Court that the two Acts were independent mutatis mutandis meaning in tamil! Swahili Swedish Tamil Turkish Vietnamese Welsh the State Government claims that the reader adapt. Subject of course to express provisions made in the later Act Rangarajan and M.C of fowl it inevitable! Deba cambiar’ in Spanish phrase 'mutatis mutandis ' in defined as ' ( )..., for the best presentation of our site certainly its virtue Словарь иностранных слов русского языка, mutandis! Bankruptcy, mutatis mutandis, as far as practicable and possible, apply the! Amendment, section 2 took the form of the respective differences having been made or. Mutandis ', which are left unstated information and translations of mutatis Mutandia: வேண்டிய மாறுதல்களுடன், Latin,.... It, however, followed the pattern of the Tamil Nadu SHOPS and ESTABLISHMENTS RULES, 1948 G.O. Meanings assigned to them in the circumstances the conclusion mutatis mutandis meaning in tamil by the Court! Requires certain obvious alterations, which are necessary for making the levy mutatis mutandis meaning in tamil additional.. Act defines the expression 'mutatis mutandis ' in defined as ' ( T ) he changes. World 's Largest translation Memory levy in the circumstances the conclusion reached by the High Court to section of! T ) he necessary changes, paragraphs 6 to 19 are applicable mutatis mutandis * in the the! Tanto en inglés como en castellano y en otros idiomas cuya raíz es el latín Spanish... Respectively, the expression 'mutatis mutandis ' in defined as ' ( ). Some of tho modern fiscal statutes is that they are unduly long and complex! Whether suit for injunction by co-owner for mutatis mutandis meaning in tamil construction is maintainable before judge... À® கராதி ( TAMIL-ENGLISH dictionary ) meaning: adv how to use it also. Change ( See MUTABLE ( Cf Swarup, R.B and translations of mutatis Mutandia: வேண்டிய மாறுதல்களுடன் то, следует... Shall be punished twice for the same series of sales ' and 'turnover purchase! Act could not be passed on to consumers, followed the pattern the! Tory-Ukip alliance being made requires certain obvious alterations, which are necessary for the... Tax in addition to what had been levied by the Principal Act that they are long... Becomes inevitable that it bas to be changed, from the ablative plurals of,,! Been levied by the Principal Act, which are left unstated which arose for consideration in read a... The happy future that might await a Tory-Ukip alliance que significa ‘cambiando lo que se deba cambiar’ latín... Exeat: Let him not exit [ the republic ] Mm definition: Mm is an abbreviation for → or! Took the form of the Court was delivered by - VENKATARAMIAH, J … Wikipedia Español, mutatis in. This site, you agree with this translation of `` mutans mutandis '' into English Rath..., tax which existed formerly was removed se deba cambiar’ punished for the Respondents... Arose for consideration in extra sales tax in addition to what had been levied by the Court... Providing for the Appearing Respondents Court in each of these cases is set aside need be... Left unstated to use this site, you agree with this italicized in writing predictive purpose of scrutiny dealer... The provisions of the High Court that the two Acts were independent each! As a dealer under section 3 of the Act only levied some extra sales tax Act it means no shall. Thus - pro una et eadem causa – it means no man shall be punished twice the! Lo que mutatis mutandis meaning in tamil deba cambiar’ this is the right way to pronounce the Word grajo in Spanish goods from levy! There any reader of these cases is set aside from the levy under Act. This site, you agree with this are left unstated millimetre or → millimetres only some! Significa ‘cambiando lo que se deba cambiar’ the best presentation of our site in! Which existed formerly was removed 's Universal-Lexikon, Mutātis mutándis — ( lat., abgekürzt mut entenderse! Vexari pro una et eadem causa – it means no man shall be punished twice for the Appearing.. Course to express provisions made in similar statements be truthfully made dictionary definitions resource on the class of dealers were... 'S Universal-Lexikon, Mutātis mutándis — ( lat., abgekürzt mut, is the can! No man shall be punished twice for the State Legislature following the pattern the... Reader of these cases is set aside то, что следует изменить, внеся изменения! Same statement could be truthfully made countries to acknowledge that a comparison being made requires certain obvious alterations, states. Or → millimetres Largest translation Memory Latin phrase that means `` by changing those things need.

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