TaxTMI 
TaxTMI 
TaxTMI 
Definitions
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.... another thing, and the resemblance is such that a person might be deceived thereby, it shall be presumed, until the contrary is proved, that the person so causing the one thing to resemble the other thing intended by means of that resemblance to practise deception or knew it to be likely that deception would thereby be practised; (5) "Court" means a Judge who is empowered by law to act judicially alone, or a body of Judges which is empowered by law to act judicially as a body, when such Judge or body of Judges is acting judicially; (6) "death" means the death of a human being unless the contrary appears from the context; (7) "dishonestly" means doing anything with the intention of causing wrongful gain to one person or wrongful loss ....
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....; (9) "fraudulently" means doing anything with the intention to defraud but not otherwise; (10) "gender".--The pronoun "he" and its derivatives are used of any person, whether male, female or transgender. Explanation.-- "transgender" shall have the meaning assigned to it in clause (k) of section 2 of the Transgender Persons (Protection of Rights) Act, 2019 (40 of 2019); (11) "good faith".--Nothing is said to be done or believed in "good faith" which is done or believed without due care and attention; (12) "Government" means the Central Government or a State Government; (13) "harbour" includes supplying a person with shelter, food, drink, money, clothes, arms, ammunition or means of conveyance, or the assisting a person by any me....
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....Gregorian calendar; (21) "movable property" includes property of every description, except land and things attached to the earth or permanently fastened to anything which is attached to the earth; (22) "number".--Unless the contrary appears from the context, words importing the singular number include the plural number, and words importing the plural number include the singular number; (23) "oath" includes a solemn affirmation substituted by law for an oath, and any declaration required or authorised by law to be made before a public servant or to be used for the purpose of proof, whether in a Court or not; (24) "offence".--Except in the Chapters and sections mentioned in sub-clauses (a) and (b), the word "offence" means a thing mad....
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....cer, to investigate or report on any matter of law or fact, or to make, authenticate, or keep any document, or to take charge or dispose of any property, or to execute any judicial process, or to administer any oath, or to interpret, or to preserve order in the Court, and every person specially authorised by a Court to perform any of such duties; (d) every assessor or member of a panchayat assisting a Court or public servant; (e) every arbitrator or other person to whom any cause or matter has been referred for decision or report by any Court, or by any other competent public authority; (f) every person who holds any office by virtue of which he is empowered to place or keep any person in confinement; (g) every officer of the Govern....
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....31) of section 3 of the General Clauses Act, 1897 (10 of 1897), a corporation established by or under a Central or State Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013) Explanation.-- (a) persons falling under any of the descriptions made in this clause are public servants, whether appointed by the Government or not; (b) every person who is in actual possession of the situation of a public servant, whatever legal defect there may be in his right to hold that situation is a public servant; (c) "election" means an election for the purpose of selecting members of any legislative, municipal or other public authority, of whatever character, the method of selection to which is by,....