Bare Act Search Results

Finance Act, 2003 Chapter IV

Title: Indirect Taxes

State: Central

Year: 2003

.....after clause (c), the following clause shall be inserted, namely:-- "(d) applicability of notifications issued in respect of duties under this Act, the Customs Tariff Act, 1975(51 of 1975) and any duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act.". Section 112 - Amendment of section 30 In section 30 of the Customs Act, for sub-section (1), the following sub-section shall be substituted, namely:- "(1) The person-in-charge of-- (i) a vessel; or (ii) an aircraft; or (iii) a vehicle, carrying imported goods or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer an import manifest prior to the arrival of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in the prescribed form and if the import manifest or the import report or any part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the.....

Code of Criminal Procedure, 1898 Complete Act

State: Central

Year: 1898

.....(2) of Section 5, for the words 'but subject to any enactment', substitute the words 'but, save as otherwise provided by this Code, subject to any enactment'. [W.B. Act 8 of 1970, Section 3 and Sch., item 2]. (1) All offences under the Indian Penal Code shall be investigated, inquired into, tried and otherwise dealt with according to the provisions hereinafter contained. Trial of offences against other laws (2) All offences under any other law shall be investigated, inquired into, tried, and otherwise dealt with according to the same provisions, but subject to any enactment for the time being in force regulating the manner or place of investigating, inquiring into, trying or otherwise dealing with such offences. PART 2 CONSTITUTION AND POWERS OF CRIMINAL COURTS AND OFFICES: CHAPTER 2: OF THE CONSTITUTION OF CRIMINAL COURTS AND OFFICES: SECTION 6: Glasses of Criminal Courts: Besides the High Courts and the Courts constituted under any law other than this Code for the time being in force, there shall be five classes of Criminal Courts in [India], namely,- : State Amendments GUJARAT.-In its application to the State of Gujarat the amendment made in Section 6 is the.....

Finance (No. 2) Act, 1998 Complete Act

State: Central

Year: 1998

FINANCE (NO. 2) ACT, 1998 FINANCE (NO. 2) ACT, 1998 21 of 1998 An Act to give effect to the financial proposals of the Central Government for the financial year 1998-99 BE it enacted by Parliament in the Forty-ninth Year of the Republic of India as follows :- SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called the Finance (No. 2) Act, 1998. (2) Save as otherwise provided in this Act, sections 2 to 98 (except section 51) shall be deemed to have come into force on the 1st day of April, 1998. SECTION 02: INCOME -TAX (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1998, income-tax shall be charged at the rates specified in Part I of the First Schedule. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding six hundred rupees, in addition to total income, and the total income exceeds forty thousand rupees, then,- (a) the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, as if the net agricultural income were comprised in.....

Finance Act, 2003 Complete Act

State: Central

Year: 2003

FINANCE ACT, 2003 FINANCE ACT, 2003 May 14, 2003 An Act to give effect to the financial proposals of the Central Government for the financial year 2003-2004 BE it enacted by Parliament in the Fifty-fourth Year of the Republic of India as follows :- SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called the Finance Act, 2003. (2) Save as otherwise provided in this Act, sections 2 to 103 [except clause (b) of section 92] shall be deemed to have come into force on the 1st day of April, 2003. SECTION 02: INCOME TAX (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2003, income tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income tax calculated underChapter VII-Aof theIncome-lax Act, 1961-(43 of 1961) (hereinafter referred to as the Income tax Act) shall be increased by a surcharge for purposes of the Union calculated in each case in the manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income.....

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

.....w.e.f. 1-4-1989. 16. Substituted by Act 21 of 1998 w.e.f. 1-10-1998. 17. Substituted for clauses (c) and (d) by the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989. 18. Substituted by Act, 21 of 1998 w.e.f. 1-10-1998. 19. Inserted by Act 41 of 1975, sec. 94 w.e.f. 1-10-1975. 20. Proviso omitted by Act 4 of 1988, sec. 146(d) w.e.f. 1-4-1988. 21. Inserted by Act 45 of 1972, sec. 11(b) w.e.f. 1-1-1973. 22. Substituted by Act 45 of 1972, section 11(c), for "Wealth-tax-Officer" w.e.f. 10-7-1978. 23. Inserted by Act 46 of 1964, sec. 22(b) w.e.f. 1-4-1965. Section 23A - Appealable orders before Commissioner (Appeals) 1[23A. Appealable orders before Commissioner (Appeals). - (1) Any person - (a) objecting to the amount of net wealth determined under this Act; or (b) objecting to the amount of wealth-lax determined as payable by him under this Act; or (c) denying his liability to be assessed under this Act; or (d) objecting to any penalty imposed by the Assessing Officer under section 18 or section 18A; or (e) objecting to any order of the Assessing Officer under sub-section (2) of section 20; or (f) objecting to any penalty imposed by the.....

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

.....any High Court] ___________________________ 1. Substituted by Act 104 of 1976, section 34, for certain words (w.e.f. 1-2-1977). 2. Inserted by Act 18 of 1928, section 2 and schedule I. Section 99 - No decree to be reversed or modified for error or irregularity not affecting merits or jurisdiction No decree shall be reversed or substantially varied, nor shall any case be remanded, in appeal on account of any misjoinder 1[or non-joinder] of parties or causes of action or any error, defect or irregularity in any proceedings in the suit, not affecting the merits of the case or the jurisdiction of the Court: 2[Provided that nothing in this section shall apply to non-joinder of a necessary party.] _________________ 1. Inserted by Act 104 of 1976, section 35(i) (w.e.f. 1-2-1977). 2. Inserted by the Act 104 of 1976 section 35(ii) (w.e.f. 01.02.1977). Section 99A - No order under section 47 to be reversed or modified unless decision of the case is prejudicially affected 1 [99A. No order under section 47 to be reversed or modified unless decision of the case is prejudicially affected Without prejudice to the generality of the provisions of.....

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).