Bare Act Search Results

Admiralty Offences (Colonial) Act, 1849 Section 3

Title: Provision, Etc., Where Death in the Colony, or at Sea, Etc., Follows from Injuries Inflicted on the Sea, Etc

State: Central

Year: 1849

Where any person shall die in any colony of any stroke, poisoning, or hurt, such person having been feloniously stricken, poisoned, or hurt upon the sea or in any haven, creek, or place where the admiral or admirals have power, authority, or jurisdiction, or at any place out of such colony, every offence committed in respect of any such case, whether the same shall amount to the offence of murder or of man slaughter, or of being accessory before the fact to murder, or after the fact to murder or manslaughter, may be dealt with, inquired of, tried, determined, and punished in such colony, in the same manner and in all respects as if such offence had been wholly committed in that colony: and if any person in any colony shall be charged with any such offence as aforesaid in respect of the death of any person who, having been feloniously stricken, poisoned or otherwise hurt, shall have died of such stroke, poisoning, or hurt, upon the sea, or in any haven, river, creek or place where the admiral or admirals have power, authority or jurisdiction, such offence shall be held for the purpose of this Act to have been wholly committed upon the sea.

Admiralty Offences (Colonial) Act, 1849 Complete Act

State: Central

Year: 1849

.....committed in respect of any such case, whether the same shall amount to the offence of murder or of man slaughter, or of being accessory before the fact to murder, or after the fact to murder or manslaughter, may be dealt with, inquired of, tried, determined, and punished in such colony, in the same manner and in all respects as if such offence had been wholly committed in that colony: and if any person in any colony shall be charged with any such offence as aforesaid in respect of the death of any person who, having been feloniously stricken, poisoned or otherwise hurt, shall have died of such stroke, poisoning, or hurt, upon the sea, or in any haven, river, creek or place where the admiral or admirals have power, authority or jurisdiction, such offence shall be held for the purpose of this Act to have been wholly committed upon the sea. SECTION 04: OMITTED [Omitted as being inapplicable to India.] SECTION 05: INTERPRETATION OF "COLONY" 3[* * *] For the purposes of this Act the word "colony" shall mean any island, plantation, colony, dominion, fort or factory of Her Majesty, except any island within the United Kingdom and the Islands of Man, Guernsey, Jersey, Alderney.....

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Complete Act

Title: Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]

State: Central

Year: 1958

.....- Omitted Section12 - Omitted Section12A - Power of Chief Commissioner or Commissioner and of Deputy Commissioner to make enquiries under this Act Chapter IV Section13 - Return of gifts Section14 - Return after due date and amendment of return Section14A - Return by whom to be signed Section14B - Self-assessment Section15 - Assessment Section16 - Gift escaping assessment Section16A - Time-limit for completion of assessment and reassessment Section16B - Interest for defaults in furnishing return of gifts Section17 - Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc Section17A - Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc Section18 - Rebate on advance payments Section18A - Credit for stamp duty paid on instrument of gift Chapter V Section19 - Tax of deceased person payable by legal representative Section19A - Assessment of persons leaving India Section20 - Assessment after partition of a Hindu undivided family Section21 - Liability in case of discontinued firm or association of persons Section21A - Assessment of donee when donor connot be found Chapter VI.....

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Preamble 1

Title: Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]

State: Central

Year: 1958

*THE GIFT-TAX ACT, 1958 [Act, No. 18 of 1958] [15th May, 1958] PREAMBLE An Act to provide for the levy of gift-tax BE it enacted by Parliament in the Ninth Year of the Republic of India as follows:-- _____________________ *. This Act cease to apply and have no effect on or after the 01.10.1998 by Finance (No. 2) Act, 1998

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 14

Title: Return After Due Date and Amendment of Return

State: Central

Year: 1958

.....amendment of return If any person has not furnished a return within the time allowed under sub-section (1) of section 13 or by a notice issued under clause (i) of sub-section (4) of section 15, or having furnished a return discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier: Provided that-- (a) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1987, or any earlier assessment year, it may be furnished at any time up to and inclusive of the 31st day of March, 1990 or before the completion of the assessment, whichever is earlier; (b) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1988, it may be furnished at any time up to and inclusive of the 31st day of March, 1991 or before the completion of the assessment, whichever is earlier.] ___________________________ 1. Substituted by Act 4 of 1988, section 167 w.e.f. 1-4-1989.

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 20

Title: Assessment After Partition of a Hindu Undivided Family

State: Central

Year: 1958

(1) Where, at the time of making an assessment, it is brought to the notice of the1[Assessing Officer] that a partition has taken place among the members of a Hindu undivided family, and the1[Assessing Officer], after enquiry is satisfied that the joint family property has been partitioned among the various members or groups of members in definite portions, he shall record an order to that effect and he shall make assessments2[on the value of the taxable gifts] made by the family as such as if no partition has taken place and each member or group of members shall be liable jointly and severally for the tax assessed on the value of the taxable gifts made by the joint family as such. (2) Where the1[Assessing Officer] is not so satisfied, he may, by order, declare that such family shall be deemed for the purposes of this Act to continue to be a Hindu undivided family. _________________________ 1. Substituted by Act 4 of 1988, section 161, for "Gift-tax Officer" w.e.f. 1-4-1988. 2. Substituted by Act 58 of 1960, section 3 and Sch edule II, for "on the amount of taxab le gifts" w.e.f. 26-12-1960.

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Chapter VIII

Title: Miscellaneous

State: Central

Year: 1958

.....charged as an offence in that prosecution. Explanation.-In this sub-section, "culpable mental state" includes intention, motive or knowledge of a fact, or belief in, or reason to believe, a fact. (2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.] _________________________ 1. Inserted by Act 46 of 1986, section 41 w.e.f. 10-9-1986. Section 35E - Proof of entries in records or documents 1[35E. Proof of entries in records or documents Entries in the records or other documents in the custody of a gift-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Act, and all such entries may be proved either by the production of the records or other documents in the custody of the gift-tax authority containing such entries, or by the production of a copy of the entries certified by the gift-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such.....

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 35D

Title: Presumption as to Culpable Mental State

State: Central

Year: 1958

1[35D. Presumption as to culpable mental state (1) In any prosecution for any offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution. Explanation.-In this sub-section, "culpable mental state" includes intention, motive or knowledge of a fact, or belief in, or reason to believe, a fact. (2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.] _________________________ 1. Inserted by Act 46 of 1986, section 41 w.e.f. 10-9-1986.

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Chapter IV

Title: Assessment

State: Central

Year: 1958

.....for the assessment year commencing on the 1st day of April, 1989, and subsequent assessment years.] ____________________________ 1. Inserted by Act 4 of 1988, sec. 169 w.e.f. 1-4-1989. 2. Inserted by Act 36 of 1989, sec. 31 w.e.f. 1-4-1989. Section 15 - Assessment 1 [15. Assessment (1) (a) Where a return has been made under section 13 or section 14 or in response to a notice under clause (i) of sub-section (4),-- (i) if any tax or interest is found due on the basis of such return after adjustment of any amount paid by way of tax or interest, an intimation shall be sent to the assessee specifying the sum so payable and such intimation shall be deemed to be a notice issued under section 31 and all the provisions of this Act shall apply accordingly; and (ii) if any refund is due on the basis of such return, it shall be granted to the assessee; Provided that in computing the tax or interest payable by, or refundable to the assessee, the following adjustments shall be made in the taxable gifts declared in the return, namely:-- (i) any arithmetical errors in the return, accounts or documents accompanying it shall be rectified ; (ii) any exemption or deduction,.....

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 16

Title: Gift Escaping Assessment

State: Central

Year: 1958

.....13 or section 14 or in response to a notice issued under sub-section (4) of section 15 or this section or to disclose fully and truly all material facts necessary for his assessment for year: 4[Provided further that the Assessing Officer shall, before issuing any notice under this sub-section, record his reasons for doing so.] Explanation.--Production before the Assessing Officer of account books or other evidence from which material evidence could with due diligence have been discovered by the Assessing Officer will not necessarily amount to disclosure within the meaning of the foregoing proviso. (1A) No notice under sub-section(1)shall be issued for the relevant assessment year,-- (a) in a case where an assessment under sub-section (3) of section 15 or sub-section (1) of this section has been made for such assessment year,-- (i) if four years have elapsed from the end of the relevant assessment year, unless the case falls under sub-clause (ii) or sub-clause (iii); (ii) if four years, but not more than seven years, have elapsed from the end of the relevant assessment year, unless the value of taxable gifts chargeable to tax which have escaped assessment amounts to.....