Bare Act Search Results

Finance Act, 2003 Chapter IV

Title: Indirect Taxes

State: Central

Year: 2003

.....a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory,"; (ii) after clause (c), the following clause shall be inserted, namely:- '(cc) "time of removal", in respect of the excisable goods removed from the place of removal referred to in sub-clause (iii) of clause (c), shall be deemed to be the time at which such goods are cleared from the factory;'. Section 137 - Amendment of section 4A In section 4A of the Central Excise Act, for sub-section (4), the following shall be substituted, namely:- '(4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer-- (a) removes such goods from the place of manufacture, without declaring the retail sale price of such goods on the packages or declares a retail sale price which is not the retail sale price as required to be declared under the provisions of the Act, rules or other law as referred to in sub-section (1); or (b) tampers with, obliterates or alters the retail sale price declared on the package of such goods after their removal from the place of manufacture, then, such goods shall be.....

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,.....

Finance (No. 2) Act, 1998 Complete Act

State: Central

Year: 1998

.....(c) in clause (15), in sub-clause (iv), in the Explanation, after clause (a), the following clause shall be inserted, namely :- "(aa) the manufacture of computer software or recording of programme on any disc, tape, perforated media or other infor- mation device; or" (d) clause (18A) shall be omitted; (e) clauses (22) and (22.4) shall be omitted; (f) in clause (23C)- (A) after sub clause (iiia), the following sub-clauses shall be inserted, namely - "(iiiab) any university or other educational institution existing solely for educational purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiiac) any hospital or other institution for the reception and treat- ment of persons suffering from illness or mental defective - ness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiad) any university or other educational institution existing solely for educational purposes and not for purposes of profit if.....

Finance Act, 2003 Complete Act

State: Central

Year: 2003

....."(1A) Notwithstanding anything contained in sub-section (1), the deduction, in computing the total income of an undertaking, which begins to manufacture or produce articles or things or computer software during the previous year relevant to any assessment year commencing on or after the 1st day of April, 2003, in any special economic zone, shall be,- (i) hundred per cent of profits and gains derived from the export of such articles or things or computer software for a period of five consecutive assessment years beginning with the assessment year relevant to the previous year in which the under- taking begins to manufacture or produce such articles or things or computer software, as the case may be, and thereafter, fifty per cent of such profits and gains for further two consecutive assessment years, and thereafter; (ii) for the next three consecutive assessment years, so much of the amount not exceeding fifty per cent of the profit as is debited to the profit and loss account of the previous year in respect of which the deduction is to be allowed and credited to a reserve account (to be called the "Special Economic Zone Re-investment Allowance Reserve Account") to be created.....

Finance Act, 2003 Section 120

Title: Substitution of New Section for Section 130

State: Central

Year: 2003

For section 130 of the Customs Act, the following section shall be substituted, namely:-- "130. Appeal to High Court.-- (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) The Commissioner of Customs or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be-- (a) filed within one hundred and eighty days from the date on which the order appealed against is received by the Commissioner of Customs or the other party; (b) accompanied by a fee of two hundred rupees where such appeal is filed by the other party; (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. (3) Where the High Court is satisfied that a substantial question of law is involved in.....

Finance Act, 2003 Section 144

Title: Substitution of New Section for Section 35g

State: Central

Year: 2003

For section 35G of the Central Excise Act, the following section shall be substituted, narnely:- "35G. Appeal to High Court.-- (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) The Commissioner of Central Excise or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be-- (a) filed within one hundred and eighty days from the date on which the order appealed against is received by the Commissioner of Central Excise or the other party; (b) accompanied by a fee of two hundred rupees where such appeal is filed by the other party; (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. (3) Where the High Court is satisfied that a substantial question of.....

Wealth-tax Act, 1957 Chapter VI

Title: Appeals, Revisions and References

State: Central

Year: 1957

.....was sufficient cause for not filing the same within that period.] (4) The statement to the High Court 9[orthe Supreme Court] shall set forth the facts, the determination of the Appellate Tribunal and the question of law which arises out of the case. (5) If the High Court 9 [or the Supreme Court] is not satisfied that the case as stated is sufficient to enable it to determine the question of law raised thereby, it may require the Appellate Tribunal to make much modifications therein as it may direct. (6) The High Court 9 [or the Supreme Court], upon hearing any such case, shall decide the question of law raised therein, and in doing so, may, if it thinks fit, alter the form of the question of law and shall deliver judgment thereon containing the ground on which such decision is founded and shall send a copy of the judgment under the seal of the court and the signature of the Registrar to the Appellate Tribunal and the Appellate Tribunal shall pass such orders as are necessary to dispose of the case conformably to such judgment. 10 [(7) The cost of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference, shall be in.....

Wealth-tax Act, 1957 Section 27A

Title: Appeal to High Court

State: Central

Year: 1957

.....or the Chief Commissioner or Commissioner may within one hundred twenty days of the day upon which he is served with notice of an order under section 24 or section 26 or clause (e) of sub-section (1) of section 35, file on or after the 1st day of October, 19982[but before the date of establishment of the National Tax Tribunal] an appeal before the High Court. 5[(1A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in sub-section (1), if it is satisfied that there was sufficient cause for not filing the same within that period.] (2) An appeal shall lie to the High Court2[before the date of establishment of the National Tax Tribunal] from every order passed in appeal by the Appellate Tribunal, under sub-section (1) of section 2/1 only if the High Court is satisfied that the case involves a substantial question of law. (3) In an appeal under this section, the Memorandum of Appeal shall precisely state the substantial question of law involved in the appeal. 3[***] (4) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (5) The.....

Code of Civil Procedure, 1908 Part VII

Title: Appeals

State: Central

Year: 1908

.....and was substituted by Act 46 of 1999 section 11 (w.e.f. 01-07-2002). Section 103 - Power of High Court to determine issues of fact 1 [103. Power of High Court to determine issues of fact In any second appeal, the High Court may, if the evidence on the record is sufficient, determine any issue necessary for the disposal of the appeal,-- (a) which has not been determined by the lower Appellate Court or both by the Court of first instance and the lower Appellate Court, or (b) which has been wrongly determined by such Court or Courts by reason of a decision on such question of law as is referred to in section 100.] _________________ 1. Substituted by Act 104 of 1976, section 40, for section 103 (w.e.f. 1-2-1977). Section 104 to 106 - Appeals from orders Section 104 - Orders from which appeal lies (1) An appeal shall lie from the following orders, and save as otherwise expressly provided in the body of this Code or by any law for the time being in force, from no other orders:-- 1 [***] 2 [(ff) an order under section 35A;] 3 [(ffa) and order under section 91 or section 92 refusing leave to institute a suit of the nature referred to in.....

Code of Civil Procedure, 1908 Section 100

Title: Secondappeal

State: Central

Year: 1908

.....Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (5) The appeal shall be heard on the question so formulated and the respondent shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question: Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law, not formulated by it, if it is satisfied that the case involves such question.] _________________ 1. Substitude by Act 104 of 1976, section 37, for section 100 (w.e.f. 1-2-1977).