Bare Act Search Results

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

Title: Miscellaneous

State: Central

Year: 1958

.....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. 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.....

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 40

Title: Service of Notice

State: Central

Year: 1958

.....then on all surviving adults who were members of the Hindu family immediately before the partition. (4) Where a firm or other association of persons is dissolved, notices under this Act in respect of the gifts made by the firm or association may be served on any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before its dissolution.] 3[***] __________________________ 1.Inserted by Act 53 of 1962, section 31 w.e.f. 1-4-1963. 2.Substituted by Act 4 of 1988, section 161, for "Gift-tax Officer" w.e.f. 1-4-1988. 3.Section 41 omitted by Acts of 1964, section 52 (e) w.e.f. 1-4-1964. Earlier it was Substituted by Act 53 of 1962, sec. 32 w.e.f. 1-4-1963.

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

..... Section41B - Disclosure of information respecting assessees Section41C - Return of gifts etc., not to be invalid on certain grounds Section42 - Bar of suits in civil court Section43 - Appearance before Gift-tax authorities by authorised representatives Section43A - Appearance by registered valuer in certain matters Section44 - Agreement for avoidance or relief of double taxation with respect to gift-tax Section44A - Rounding off of taxable gifts Section44B - Rounding off of tax, etc Section45 - Act not to apply in certain cases Section46 - Power to make rules Section46A - Power to make exemption, etc., in relation to certain Union territories Section47 - Power to remove difficulties ScheduleI - FIRST SCHEDULE ScheduleII - SECOND SCHEDULE

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.

Air Force Act, 1950 Complete Act

State: Central

Year: 1950

.....he - is ordered by land, sea or air, and that he will obey all commands of any officer set over him, even to the peril of his life. (3) The fact of an enrolled person having taken the oath or affirmation directed by this section to be taken shall be entered on his enrolment paper and authenticated by the signature of the officer administering the oath or affirmation. CHAPTER 04: CONDITIONS OF SERVICE SECTION 18: TENURE OF SERVICE UNDER THE ACT - Every person subject to this Act shall hold office during the pleasure of the President. SECTION 19: TERMINATION OF SERVICE BY CENTRAL GOVERNMENT - Subject to the provisions of this Act and the rules and regulations made thereunder, the Central Government may dismiss, or remove from the service any person subject to this Act. SECTION 20: DISMISSAL, REMOVAL OR REDUCTION BY CHIEF OF THE AIR STAFF AND OTHER OFFICERS - (1)9[The Chief of the Air Staff] may dismiss or remove from the service any person subject to this Act other than an officer. (2)9[The Chief of the Air Staff] may reduce to a lower grade or rank or the ranks, any warrant officer or any non-commissioned officer. (3) An officer having power not less than.....

Code of Criminal Procedure, 1898 Complete Act

State: Central

Year: 1898

.....as such Magistrate, exercised the powers of an Assistant Sessions Judge, he may be invested with the powers under this section notwithstanding the fact that he has not exercised the powers of Magistrate of the first class for not less than ten years." Act 19 of 1969, Section 3 and Schedule, Item 14 (in Delhi on 2-10-1969). WEST BENGAL In its application to the State of West Bengal, for Section 30, substitute the following, namely: "30. Offences punishment with imprisonment not exceeding seven years.-Notwithstanding any thing contained in Section 28 or Section 29, the State Government may, in consultation with the High Court, invest any Judicial Magistrate of the first class with power to try as a Magistrate all offences not punishable with death or with imprisonment for life or with imprisonment for a term exceeding seven years : Provided that no Judicial Magistrate of the first class has, prior to his appointment as such powers unless he has, for not less than ten years, exercised powers not inferior to those of a Judicial Magistrate of the first class : Provided further that if any Judicial Magistrate of the first class has, prior to his appointment as such Magistrate,.....

National Security Guard Act, 1986 Complete Act

State: Central

Year: 1986

.....the character of such person, knowing or having reason to believe such statement to be false, or knowingly and wilfully suppresses any material fact, shall, on conviction by a Security Guard Court, be liable to suffer imprisonment for a term which may extend to three years or such less punishment as is in this Act mentioned. SECTION 34: FALSIFYING OFFICIAL DOCUMENTS AND FALSE DECLARATIONS - Any person subject to this Act who commits any of the following offences, that is to say,- (a) in any report, return, list, certificate, book or other document made or signed by him, or of the contents of which it is his duty to ascertain the accuracy knowingly makes, or is privy to the making of, any false or fraudulent statement; or (b) in any document of the description mentioned in clause (a) knowingly makes, or is privy to the making of, any omission, with intent to defraud, or (c) knowingly and with intent to injure any person, or knowingly and with intent to defraud, suppresses, defaces, alters or makes away with any document which it is his duty to preserve or produce; or (d) where it is his official duty to make a declaration respecting any matter, knowingly makes a false.....

Code of Criminal Procedure, 1973 Complete Act

State: Central

Year: 1973

.....officer shall inform the arrested person of his rights under sub-section (1) as soon as he is brought to the police station. (3) An entry of the fact as to who has been informed of the arrest of such person shall be made in a book to be kept in the police station in such form as may be prescribed in this behalf by the State Government. (4) It shall be the duty of the Magistrate before whom such arrested person is produced, to satisfy himself that the requirements of sub-section (2) and sub-section (3) have been complied with in respect of such arrested person.] * Inserted by the Code of Criminal Procedure (Amendment) Act, 2005, S. 7. SECTION 51: SEARCH OF ARRESTED PERSON .- (1) Whenever a person is arrested by a police officer under a warrant which does not provide for the taking of bail, or under a warrant which provides for the taking of bail but the person arrested cannot furnish bail, and whenever a person is arrested without warrant, or by a private person under a warrant, and cannot legally be admitted to bail, or is unable to furnish bail, the officer making the arrest or, when the arrest is made by a private person, the police officer to whom he makes over the.....