Bare Act Search Results

Companies Act, 1956 Section 441A

Title: Levy and Collection of Cess on Turnover or Gross Receipts of Companies

State: Central

Year: 1956

(1) There shall be levied and collected, for the purposes of rehabilitation or revival or protection of assets of the sick industrial company, a levy by way of cess at such rate not less than 0.005 per cent, and not more than 0.1 per cent, on the value of annual turnover of every company or its annual gross receipt, whichever is more as the Central Government may, from time to time, specify by notification in the Official Gazette. (2) Every company shall pay to the Central Government the cess referred to in sub-section (1) within three months from the close of every financial year. (3) Every company shall furnish, in such form as may be prescribed, to the Central Government and the Tribunal the details of its turnover and gross receipts with payment of cess under sub-section (1), (4) The Central Government may, by rules made in this behalf, specify the manner in which the cess shall be paid under sub-section (2).

The Kerala Value Added Tax Act, 2003 Complete Act

State: Kerala

Year: 2003

THE KERALA VALUE ADDED TAX ACT, 2003 1 THE KERALA VALUE ADDED TAX ACT, 2003 {UPDATION UPTO FINANCE ACT 2009} An Act to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of Value Added Tax in the State of Kerala. Preamble. - Whereas it is expedient to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of value added tax in the State of Kerala: Be it enacted in the Fifty-fourth Year of the Republic of India as follows: - CHAPTER - I PRELIMINARY 1 . Short title, extent and commencement . " (1) This Act may be called the Kerala Value Added Tax Act, 2003. (2) It extends to the whole of the State of Kerala. (3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint. 2 . Definitions .- In this Act, unless the context otherwise requires, - (i)"Agriculture" with all its grammatical variations cognate expressions, includes floriculture, horticulture, the raisin of crops, grass or garden produce, and also grazing; but does not include dairy farming, poultry farming, stock.....

Companies Act, 1956 Complete Act

State: Central

Year: 1956

.....as in the (Depositories Act, 1996) (22 of 1996); (12B) "derivative" has the same meaning as in clause (aa) of (S.2 of the Securities Contracts (Regulation) Act, 1956) (42 of 1956);] (13) "director" includes any person occupying the position of director, by whatever name called; (14) "District Court" means the principal Civil Court of original jurisdiction in a district, but does not include a High Court in the exercise of its ordinary original civil jurisdiction ; [(14A) "dividend" includes any interim dividend;] (15) "document" includes summons, notice, requisition, order, other legal process, and registers, whether issued, sent or kept in pursuance of this or any other Act or otherwise ; [(15A) "employees stock option" means the option given to the whole-time directors, officers or employees of a company, which gives such directors, officers or employees the benefit or right to purchase or subscribe at a future date, the securities offered by the company at a pre-determined price;] (16) "existing company" means an existing company as defined in (section 3); (17) "financial year" means, in relation to any body corporate, the period in respect of which.....

The Rajasthan Value Added Tax Act, 2003 Complete Act

State: Rajasthan

Year: 2003

.....or horticultural produce, grown by himself or grown on any land in which he has an interest as owner or tenant as defined in the Rajasthan Tenancy Act, 1955 (Act No. 3 of 1955), shall not be deemed to be a dealer in respect of such sales within the meaning of this clause; (12)"Deputy Commissioner (Administration)", "Assistant Commissioner", "Commercial Taxes Officer", "Assistant Commercial Taxes Officer" or "Junior Commercial Taxes Officer" means the person holding office with that designation under the State Government; (13) "exempted goods" means any goods exempted from tax in accordance with the provisions of this Act; (14)"firm", "partner" and "partnership" shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act No. 9 of 1932); (15) "goods" means all kinds of movable property, whether tangible or intangible, other than newspapers, money, actionable claims, stocks, shares and securities, and includes materials, articles and commodities used in any form in the execution of works contract, livestock and all other things attached to or forming part of the land which is agreed to be severed before sale or under the contract.....

The Rajasthan Value Added Sales Tax Act, 2003 Complete Act

State: Rajasthan

Year: 2003

.....or horticultural produce, grown by himself or grown on any land in which he has an interest as owner or tenant as defined in the Rajasthan Tenancy Act, 1955 (Act No. 3 of 1955), shall not be deemed to be a dealer in respect of such sales within the meaning of this clause ; (12) "Deputy Commissioner (Administration)" "Assistant Commissioner", "Commercial Taxes Officer", "Assistant Commercial Taxes Officer" or "Junior Commercial Taxes Officer" means the person holding office with that designation under the State Government ; (13) "Exempted goods" means any goods exempted from tax in accordance with the provisions of this Act ; (14) "firm", "partner" and "partnership" shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act No. 9 of 1932) ; (15) "goods" means all kinds of movable property, whether tangible or intangible, other than newspapers, money, actionable claims, stocks, shares and securities, and includes materials, articles and commodities used in any form in the execution of works contract, livestock and all other things attached to or forming part of the land which is agreed to be severed before sales or under the.....

Finance Act, 1992 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1992

.....section 3 of the Companies Act, 1956 (1 of 1956); (c) "Government company" shall have the meaning assigned to it in section 617 of the Companies Act, 1956 (1 of 1956).'. Section 15 - Amendment Of Section 37 In section 37 of the Income-tax Act, for sub-sections (2) and (2A), the following sub-section shall be substituted with effect from the 1st day of April, 1993, namely :- '(2) Notwithstanding anything contained in sub-section (1), any expenditure in the nature of entertainment expenditure incurred by any assessee during any previous year commencing on the 1st day of April, 1992 shall be allowed as follows :- (a) where the amount of such expenditure does not exceed ten thousand rupees, the whole of such amount; (b) in any other case, ten thousand rupees as increased by a sum equal to fifty per cent. of such expenditure in excess of ten thousand rupees. Explanation : For the purposes of this sub-section, "entertainment expenditure" includes - (i) the amount of any allowance in the nature of entertainment allowance paid by the assessee to any employee or other person; (ii) the amount of any expenditure in the nature of entertainment expenditure [not being.....

Companies Act, 1956 Part 2

Title: Incorporation of Company and Matters Incidental Thereto

State: Central

Year: 1956

.....and again Substituted by Act 5 of 1997, Section 3 (w.e.f. 1-3-1997). 2. Substituted for "Company Law Board" by Companies (Second Amendment) Act, 2002. 3. Inserted by Act 65 of 1960, Section 7 (w.e.f. 28-12-1960). Section 19 - Effect of failure to register (1) No such alteration as is referred to in section 17 shall have any effect until it has been duly registered in accordance with the provisions of section 18. 1[(2) If the documents, required to be filed with the Registrar under section 18 are not filed within the time allowed under that section, such alteration and the order of the2[Central Government] made under sub-section (5) of section 17 and all proceedings connected therewith shall, at the expiry of such period, become void and inoperative: Provided that the2[Central Government] may, on sufficient cause shown, revive the order on application made within a further period of one month.] _____________________ 1. Substituted by Act 65 of 1960, Section 8, for sub-section (2) (w.e.f. 28-12-1960). 2. Substituted for "Company Law Board" by Companies (Second Amendmet) Act, 2002. Section 20 TO 25 - Provision with respect to names of companies Section.....

Companies Act, 1956 Section 43A

Title: Private Company to Become Public Company in Certain Cases

State: Central

Year: 1956

.....company has so become a public company, its articles of association may include provisions relating to the matters specified in clause (iii) of sub-section (1) of section 3 and the number of its members may be, or may at any time be reduced, below seven: Provided further that in computing the aforesaid percentage, account shall not be taken of any share in the private company held by a banking company, if, but only if, the following conditions are satisfied in respect of such share, namely: - (a) that the share - (i) forms part of the subject-matter of a trust, (ii) has not been set apart for the benefit of any body corporate, and (iii) is held by the banking company either as a trustee of that trust or in its own name on behalf of a trustee of that trust; or (b) that the share - (i) forms part of the estate of a deceased person, (ii) has not been bequeathed by the deceased person by his will to any body corporate, and (iii) is held by the banking company either as an executor or administrator of the deceased person or in its own name on behalf of an executor or administrator of the deceased person; and the registrar may, for the purpose of satisfying himself.....

Multimodal Transportation of Goods Act, 1993 Complete Act

State: Central

Year: 1993

.....contract, from the place of acceptance of the goods in India to a place of delivery of the goods outside India; 3(l) "multimodal transport contract" means a contract under which a multimodal transport operator undertakes to perform or procure the performance of multimodal transportation against payment of freight; 3(l-a) "multimodal transport document" means a negotiable or non- negotiable document evidencing a multimodal transport contract and which can be replaced by electronic data interchange messages permitted by applicable law;" (m) ''multimodal transport operator" means any person who- (i) concludes a multimodal transport contract on his own behalf or through another person acting on his behalf: (ii) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation, and who assumes responsibility for the performance of the said contract: and (iii) is registered under sub-section (3) of section 4: (n) "negotiable multimodal transport document" means a multimodal transport document which is- (i) made out to order or to bearer: or (ii) made out to order and is transferable by endorsement; or.....

Compulsory Deposit Scheme Act, 1963 Complete Act

State: Central

Year: 1963

.....shall come into force on such date1as the Central Government may, by notification in the Official Gazette, appoint. SECTION 02: PERSONS TO WHOM ACT APPLIES This Act shall apply to the following categories of persons, namely; - (a) persons liable to payment of land-revenue (whether known as land-revenue, rent, tax or by any other name) under any law with respect of land-revenue whether or not such persons are liable to pay tax under the Income-tax Act; (b) persons liable to payment of tax under the Income-tax Act; (c) holders of immovable properties situated inurban areas assessed to tax (whether known as property tax, house tax or by any other name) who are not liable to payment of tax under the Income-tax Act; (d) employees of- (i) the Central and State Governments, (ii) local authorities, (iii) companies as defined in section 3 of the Companies Act, 1956-, including foreign companies within the meaning of section 591-and Government companies as defined in section 617-of that Act, (iv) any other corporation (including a co-operative society) established by or under a Central Provincial or State Act, (v) individual or associations of persons or bodies of.....