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Finance Act, 1982 Chapter V - Bare Act

StateCentral Government
Year
Section TitleMiscellaneous
Act Info:

In the First Schedule to the Indian Post Office, Act, 1898, -

(a) for the sub-headings "Letters" and "Letter-cards" and the entries under those sub-headings, the following shall be substituted, namely :-

"Letters

For a weight not exceeding ten grams

50 paise.

For every ten grams or fraction

thereof, exceeding ten grams

20 paise,

Letter-cards

For a letter-card

35 paise."

(b) for the sub-headings "Post cards containing printed communication", "Book, Pattern and Sample packets" and "Registered Newspapers" and the entries under those sub-headings, the following shall be substituted, namely :-

"Post cards containing printed communication

For a post card 25 paise.

Explanation : A post card shall be deemed to contain a printed communication, if any matter (except the name and address of, and other particulars relating to, the sender and the place and date of despatch) is recorded by printing or by cyclostyling or by any other mechanical process, not being typewriting, on any part of the post card except the righthand half of the address-side thereof.

Book, Pattern and Sample packets

For the first fifty grams or fraction

Thereof

30 paise.

For every additional twenty-five grams

or fraction thereof, in excess of fifty

grams

15 paise.

Registered Newspapers

For a weight not exceeding fifty grams

5 paise.

For a weight exceeding fifty grams but

not exceeding one hundred grams

15 paise.

For every additional one hundred grams

or fraction thereof, exceeding one

hundred grams

10 paise.

In the case of more than one copy of the

same issue of a registered newspaper

being carried in the same packet -

for a weight not exceeding one hundred

grams

15 paise;

for every additional one hundred grams

or fraction thereof, in excess of one

hundred grams

10 paise :

Provided that such packet shall not be delivered at any addressee's residence but shall be given to a recognised agent at the Post Office.".


Section 55 - Amendment Of Act 47 Of 1961

In section 30 of the Deposit Insurance and Credit Guarantee Corporation Act, 1961, in sub-section (2), for the words "and for four accounting years following that year", the words "for that accounting year and for eight accounting years following that year" shall be substituted.


Section 56 - Amendment Of Act 52 Of 1963

In section 32 of the Unit Trust of India Act, 1963, -

(1) in sub-section (1), with effect from the 1st day of April, 1983, -

(a) in clause (b), for the words "two thousand rupees", the words "three thousand rupees" shall be substituted;

(b) in clause (ba), for the words "twenty-five thousand rupees", the words "thirty-five thousand rupees" shall be substituted;

(2) in sub-section (2), in clause (c), in sub-clauses (i) and (ii) for the words "five thousand rupees", the words seven thousand rupees" shall be substituted with effect from the 1st day of June, 1982.


Section 57 - Bank Of Bhutan To Be Exempt From Liability To Pay Income-Tax On Certain Income

Notwithstanding anything contained in the Income-tax Act, the Bank of Bhutan constituted under the Royal Charter of the Bank of Bhutan, 1968, shall not be liable to pay any income-tax on the interest accruing during the period commencing on the 1st day of January, 1972, and ending with the 31st day of December, 1986, on the deposits made by that bank with the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955).





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