.....date of execution. ________________________ 1. Substituted by Act No. 29 of 1962, w.e.f. 1-10-1962 for the expression "Collector" Section 28 - Facts affecting duty to be set forth in instrument 1 [(1)] The consideration (if any) and all other facts andcircumstances affecting the chargeability of any instrument with duty, or theamount of the duty with which it is chargeable, shall be fully and truly setforth therein. 2 [(2) In the case of instruments relating to immovable propertychargeable with an ad valorem dutyon the value of the property, and not on the value set forth, the instrumentshall fully and truly set forth the annual land revenue in the case of revenuepaying land, the annual rental or gross assets, if any, in the case of otherimmovable property, the local rates, municipal or other taxes, if any, to whichsuch property may be subject, and any other particulars which may be prescribedby rules made under this Act.] 3 [(3) In the areas where Section 45-A is in force, the instrumentsreferred to in the said section shall fully and truly set forth the market valueof the property which is the subject-matter of the instrument and such otherparticulars as the Sate.....
View Complete Act List Judgments citing this section.....have been given for the purpose of this clause.] (b) where such agreement or memorandum of an agreement does not relate to monetary transactions or transactions not susceptible to valuation in terms of money Fifty rupees 18[(f) If relating to giving authority or power to a developer by whatever name called, for construction or, development of, or sale or transfer (in any manner whatsoever) any immoveable property. Where the market value of property (1) Does not exceed Rupees one crore 10,000/- (2) Exceeds one crores and does not exceed two crores 20,000/- (3) Exceeds two crores and does not exceed five crores 50,000/- (4) Exceeds five crores and does not exceed ten crores 1,00,000/- (5) Exceeds Ten crores 1,50,000/-] (g) If relating to sale of movable property Same duty as in sub-clause (e) of this article (h) If relating to the mortgage Same duty as under article No. 34 (a) of (b) as the case may be (I) If not otherwise provided for Fifty rupees Explanation I: Omitted.....
View Complete Act List Judgments citing this section..... (a) if accompanied by Article of association under Section 26 of the 22[One thousand rupees] Companies Act 1956 (Central Act No. 1 of 1956) (b) if not so accompanied The same duty as under Article (No. 10) According to the share capital of the company Exemption. -- Memorandum of any Association not formed for profit and registered under Section 25 of the Companies Act, 1956 (Central Act No. 1 of 1956). 34. Mortgage deed, not being an agreement relating to deposit of title deeds, pawn or pledge (No. 6), Bottomry bond (No. 13), Mortgage of a crop (No. 35), Respondentia bond (No. 46) or Security bond (No. 47), -- (a) when a possession of the property or any part of the property (The same duty as a Conveyance (No. 20) for a market comprised in such deed is given by the mortgagor or agreed to be value equal to.....
View Complete Act List Judgments citing this section.....dealer, at every point of sale at the rate of four percent on the taxable turnover in each year relating to such goods: Provided where the own manufactured silk fabrics are sold to a dealer liable to tax under this Act, the sale of such silk fabrics shall not be deemed to be a sale by a dealer liable to tax under this Act.] Explanation.--For the purpose of this sub-section and sub-section (8) of section 17, "silk fabrics" means 8 [silk fabrics in which the proportion of silk is sixty percent or more by weight of the total fibre content] but excluding any cloth on which a duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), has been levied.] 9 [(1-D x x x ] 10 [(2) Notwithstanding anything contained in sub-section (5), 1 [every dealer,] shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act, 11 [on the sale of any goods which he has purchased in the course of inter-State trade or commerce in respect of which the concessional rate of tax under clause (b) of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been levied.]] (3) Notwithstanding.....
View Complete Act List Judgments citing this section.....-- Two rupees for every rupees one hundred or part thereof (i) Sale of industrial machinery by the manufacturer or his authorised Agent (ii) Industrial machinery not exceeding the value of rupees twenty-five thousand. 23Words thirty Rupees Substituted by Act No. 8 of 2003 w.e.f 1-4-2003. 24Words Eight Rupees Substituted by Act No. 8 of 2003 w.e.f 1-4-2003. 25Words Ten rupees Substituted by Act No. 8 of 2003 w.e.f 1-4-2003. 26Substituted by Act No. 8 of 2003 w.e.f 1-4-2003. Prior to substitution it read as under: The same duty as a Bond (No. 12) for the amount of further charge secured by such instrument, subject to a maximum of Rupees three lakhs 27Substituted by Act No. 7 of 2006 w.e.f 1-4-2006. Prior to substitution it read as under: For Conveyance, as defined by clause (d) of Section 2, not being a transfer charged or exempted under No. 52, on the market value of the property which is the subject-matter of conveyance, if the property is situated within the limits of,-- (I) Bangalore Metropolitan Regional Development Authority 17[8% of the value] (ii) City.....
View Complete Act List Judgments citing this section.....under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958);] 11 [12 [(f-2) 'business' includes,-- (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern;] (f-3) "casual trader" means a person who has, whether as principal, agent or in any other capacity, occasional transactions of a business nature involving the buying, selling, supply or distribution of goods in the State, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration;] (g) "Commissioner" means any person appointed to be a Commissioner of Commercial Taxes under section 3; (h) "6 [Assistant Commissioner of Commercial Taxes]" or "6 [Commercial Tax Officer]" means any person appointed to be a 6 [Assistant Commissioner of Commercial Taxes].....
View Complete Act List Judgments citing this section.....of tax payable by him on the basis of such return as reduced by any tax already paid under section 12B and shall furnish along with the return satisfactory proof of the payment of such tax, 3 [and the tax so payable shall for the purposes of section 13 be deemed to be the tax due under this Act from such dealer]. After the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed.] (2) If the assessing authority is satisfied that any return submittedundersub-section (1) is correct and complete, he shall assess the dealer on the basis thereof. (3) If no return is submitted by the dealer under sub-section (1) beforethe date prescribed or specified in that behalf, or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall assess the dealer to the best of his judgment, recording the reasons for such assessment: Provided that before taking action under this sub-section the dealer shall be given a reasonable opportunity of proving the correctness and completeness of the return submitted by him. 4 [(4) When making an assessment under sub-section.....
View Complete Act List Judgments citing this section.....and collected a tax on the last purchase of sugarcane in the State at the rate of,-- (i) rupees sixty five per tonne, when purchased by a manufacturer of sugar (including khandasari sugar) whose rate of recovery of sugar exceeds 10.5 percent; (ii) rupees fifty per tonne, when purchased by a manufacturer of sugar (including khandasari sugar) whose rate of recovery of sugar does not exceed 10.5 percent. (2) In addition to the tax payable under sub-section (1) there shall belevied and collected each year by way of cess for the purpose of improvement of roads in sugarcane growing areas reserved for any factory, a tax at the rate of rupees ten per tonne on the purchase of sugarcane by manufacturers of sugar (including khandasari sugar). (3) Every person liable to pay tax under sub-section (1) and cess undersub-section (2) shall furnish such return or returns in such manner and within such period as may be prescribed. (4) Every purchaser shall pay in advance every month the tax payableunder sub-section (1) and cess payable under sub-section (2) on the quantity of sugarcane purchased by him during the preceding month. (5) The provisions of this Act relating to.....
View Complete Act List Judgments citing this section.....is at page 623. Section 2 - Definitions (1) In this Act, unless the context otherwise requires,-- 1 [(a) 'Classic car' means a motor car manufactured during the period between the year 1940 and 1949 and registered 2 [x x x] under Section 39 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988);] 3 [(aa)]"fleet owner" means a person who is the registered owner of a fleet of 4 [five hundred or more public service vehicles]; 5 [(b) "taxation authority" means,-- (i) in the case of a fleet owner, the Commissioner for Transport or any other officer appointed by the State Government in this behalf; and (ii) in other cases, such officer as may be appointed by the State Government to exercise the powers and perform the functions of the taxation authority under this Act;] (c) "local authority" includes a cantonment authority within the meaning of the Cantonments Act, 1924 (Central Act II of 1924); (d) "notification" means a notification published in the Official Gazette; (e) "prescribed" means prescribed by rules made under this Act; 6 [(ee) "private service vehicle" means an omnibus constructed or adapted to carry more than nine persons (excluding the driver).....
View Complete Act List Judgments citing this section.....1976 w.e.f. 1.1.1977. Section 7 - Refund of tax (1) Where a tax on any motor vehicle has been paid for any period and it is proved to the satisfaction of the prescribed authority that the vehicle has not been used during the whole of that period, or a continuous part thereof, not being less than one calendar month, a refund shall be made of such portion of the tax and subject to such conditions as may be prescribed. (2) When a motor vehicle in respect of which the tax has been paid isaltered in such manner as to cause it to become a vehicle in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled on the production of a certificate signed by a registering authority stating that the vehicle had been so altered to a refund of a sum equal to the difference between the amount which would be refundable to him in accordance with the provisions of sub-section (1), on the surrender of the 1 [taxation card] and the amount of the tax leviable on such vehicle at the lower rate. 2 [(3) Notwithstanding anything contained in sub-sections (1) and (2), where tax has been paid under sub-section (3) of section 4, the registered owner who.....
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