.....been given a reasonable opportunity of being heard. (3) No prosecution for an offence against this Act shall be instituted in respect of the same facts on which a penalty has been imposed under this section. SECTION 30: NOTICE OF DEMAND Where any agricultural income-tax Or penalty or other sum is due in consequence of any order passed under or in pursuance of this Act, the Agricultural Income tax Officer shall serve upon the assessee or other person liable to pay such tax or penalty a notice of demand in the prescribed form specifying the sum so payable. SECTION 31: APPEAL AGAINST ASSESSMENT UNDER THIS ACT (1) Any assessee objecting to the amount of agricultural income assessed under section 23 or section 28 or the amount of agricultural income-tax determined under section 23 or section 28 or denying his liability to be assessed under this Act or objecting to a refusal to make a fresh assessment under section 28, or objecting to any order under section 27 or 29 or objecting to any order imposing any penalty under sub-section (1) of section 50 or objecting to a refusal to allow a claim to a refund under section 53 or 56 or the amount of the refund allowed under any of those.....
List Judgments citing this section.....remit or refund such portion of the tax in such manner and subject to such conditions as may be prescribed. (3) The burden of proving the facts entitling any person to claim relief under this section shall lie upon him. SECTION 17: DEFAULT OF MUNICIPALITY IN COLLECTING TAX (1) If any municipality makes default in the collection or payment to the State Government of any sum due in respect of the tax on lands, buildings under this Act, the State Government may, after holding such inquiry as it thinks fit, fix a period for the collection or payment of such sum. *These words substituted for the words "City of Poona or" by Mah* 17 of 1974, S 6. (2) If the collection or payment of the sum is not made within the period so fixed the State Government may, not withstanding anything contained in any law relating to the funds vesting in such municipality or any other law for the time being in force, direct any bank in which any moneys of the municipality are deposited or the person in charge of the Government treasury or of any other place of security in which the moneys of such municipality are deposited, to pay such sum from such moneys as may be standing.....
List Judgments citing this section.....President and obtain his orders in that behalf. (3) If the defect in an appeal or application is remedied or sufficient cause is shown to the satisfaction of the President for not making an appeal or application within the prescribed period, the Registrar shall cause it to be registered in the appropriate register. (4) If the party concerned or his agent fails to remedy the defect or to show cause to the satisfaction of the President, the Registrar shall with the consent of the President, fix a date for the hearing of which due notice shall be given to the party concerned or his agent. (5) On the date so fixed, the Tribunal shall hear the party or his agent and pass suitable orders either rejecting the appeal or application or directing it to be registered. (6) When an appeal or application has been ordered to be registered under this regulation, the Registrar shall see that it is registered as soon as practicable and in any case not later then seven days from the date of the order requiring it to be registered. 08. MAINTENANCE OF REGISTERS. - The Registrar shall maintain separate registers for (i) appeals in Form A; (ii) applications for revision in Form B; (iii) .....
List Judgments citing this section.....cease to have effect. :- (1) When the declared provision comes into operation as an enactment in an amended form before the expiry of the sixtieth day after which such provision has the force of law under sub-section (1) of Section 4 , refunds shall be made of all taxes collected which would have been collected if the provision adopted in the enactment had been declared as a provision: Provided that, the rate at which refunds of any tax may be made under this sub-section shall not exceed the difference between the rate of such tax proposed in the declared provision and the rate in force immediately prior to the day on which the declared provision has the force of law under sub-section (1) of section 4 . (2) Where a declared provision cease, to have the force of law under clause (b) or clause (c) of sub-section (2) of section 4, refunds shall be made of all the taxes collected which would not have been collected if the declaration in respect of it had not been made. 6. Repeal of Bom. IV of 1938. :- The Bombay Provincial Collection of Taxes Act, 1938, is hereby repealed. Maharashtra State Acts
List Judgments citing this section.....enacted--.. Thirteenth Year of the Republic of India as follows SECTION 01: SHORT TITLE: -This Act may be called the Central Provinces and Berar Refugees Rehabilitation (Loans) (Maharashtra Repeal) Act, I SECTION 02: REPEAL OF C.P AND BERAR ACT XIX OF 1949 --The, Provinces and Berar Rehabilitation (Loans) Act, 1949 (hereinafter re as "the said Act"), in its application to the Vidarbha area of the state of Maharashtra, is hereby repealed. SECTION 03: SAVINGS :-(I) Notwithstanding the repeal of the said A, provisions of that Act and the rules and orders made there under s all the loans granted under the said Act (and all interest thereon) are--recovered or written off, continue to have effect for the purposes repayment of such loans (including interest thereon), or recovery there for any other purpose connected with or incidental to any of the p aforesaid. (2) Without prejudice to the provisions contained in sub-see and subject thereto, section 7 of the Bombay General Clauses Act, 19 apply in relation to the repeal of the said Act as if that Act were an enactment repealed by a Maharashtra Act. Maharashtra State Acts
List Judgments citing this sectionTHE MAHARASHTRA POLICE OFFICERS (CHANGE IN DESIGNATION) ACT, 1962 THE MAHARASHTRA POLICE OFFICERS (CHANGE IN DESIGNATION) ACT, 1962 [ACT No. XLVI OF 1962] [18th Dec 1962] An Act to change the designation of the Superintendent of Police in any area under the charge of the Commissioner of Police, and of the District Superintendent of Police elsewhere Whereas, it is expedient to change the designation of the Superintendent of Police in any area under the charge of the Commissioner of Police, and of the District Superintendent of Police elsewhere; It is hereby enacted in the Thirteenth Year of the Republic of India as follows SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called the Maharashtra Police Officers (Change in Designation) Act, 1962. (2) It shall come into force on such date as the State Government may by notification in the Official Gazette, appoint. SECTION 02: DESIGNATIONS OF CERTAIN POLICE OFFICERS CHANGED The present designation of the Superintendent of Police in any area under the charge of the Commissioner of Police, and that of the District Superintendent of Police in any other area, is hereby changed to Assistant Commissioner of Police.....
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