Bare Act Search Results

Maharashtra Increase of Land Revenue and Special Assessment Act, 1974 Complete Act

State: Maharashtra

Year: 1974

.....the Maharashtra Education and Employment Guarantee (Cess) Act, 1962,] on all agricultural lands in the State; (g) "prescribed" means prescribed by rules made under this Act. (2) Words or expressions used in this Act, but not defined, shall have the meanings respectively assigned to them in the Code, or as the case may be, the 7[Maharashtra Education and Employment Guarantee] (Cess) Act, 1962. SECTION 03: LEVY AND COLLECTION OF INCREASE IN LAND REVENUE Subject to the provisions of this Act, on and from the 1st day of August 1975, for the purpose of raising additional resources needed for implementing the Employment Guarantee Scheme 9[under the Maharashtra Employment Guarantee Act, 1977,] the amount of land revenue payable by a holder in respect of his holding shall be increased at the following rate, that is to say: " Where an amount of special assessment payable. Rate of increase (a) does not exceed Rs. 200. Nil (b) exceeds Rs. 200 but does not exceed Rs. 500. 25 per centum of such amount as is in excess of Rs. 200 (c) exceeds Rs. 500 but does not exceed Rs. 1,000. Rs. 75 plus 50 per centum of such amount as is in excess of Rs. 500 (d) exceeds Rs. 1,000 but does not exceed Rs......

The Mizoram (Taxes on Land, Buildings and Assessment of Revenue) Act, 2004 Complete Act

State: Mizoram

Year: 2004

.....this Act;. (d) "competent authority", means any officer appointed or designated by the Government for any purposes under the provisions of this Act; (e) "farm" means a tract of land forming a single property and devoted to the cultivation of land and growing of agricultural and horticultural crops including trees & bambooes, raising livestock or beastor aquatic animal and production of dairies and allied activities; (f) "Government" means the Government of Mizoram; (g) "land" means all lands either vacant or occupied. It shall also include benefits to arise out of land and things attached to the earth or permanently fastened to anything attached to the earth or other defined portions thereof, but shall exclude minerals, mineral oil, natural gas and petroleum; (h) "mutation" means the process of change or alteration or substitution of the name of the previous land owner into the name of the new land owner; (i) "non-agricultural land" means land other than the land used exclusively for the purpose of agriculture; (j) "official Gazette" means the Mizoram Government Gazette; (k) "owner" means and includes any person for the time being receiving or entitled to.....

The Maharashtra Increase of Land Revenue & Special Assessment Act, 1974 Complete Act

State: Maharashtra

Year: 1974

.....THE MAHARASHTRA INCREASE OF LAND REVENUE & SPECIAL ASSESSMENT ACT, 1974 THE MAHARASHTRA INCREASE OF LAND REVENUE & SPECIAL ASSESSMENT ACT, 1974 (Bom. Act No. XX of 1974) [ For Statement of Objects and Reasons, See Bombay Government Gazette, 1974 Part V, Page.758.] [29th April 1974] An Act to provide for an increase of land revenue on certain holdings in the State; and also an increase of land revenue to be levied on the amount of special assessment levied on agricultural lands under the Maharashtra Education (Cess) Act, 1962 WHEREAS it is expedient to provide for an increase of land revenue on certain holdings in the State; and also an increase of land revenue to be levied on the amount of special assessment levied on agricultural lands under the Maharashtra Education (Cess) Act, 1962; and for matters connected with the purposes aforesaid; It is hereby enacted in the Twenty-fifth Year of the Republic of India as follows:- 1. Short title and extent :- (1) This Act may be called the Maharashtra Increase of Land Revenue and Special Assessment Act, 1974. (2) It extends to the whole of the State of Maharashtra. 2. Definitions :- (1) In this Act, unless.....

The Madras Landrevenue Assessment Act, 1876 Complete Act

State: Kerala

Year: 1876

.....liable in respect of the portion so assessed. Section 5 - Persons aggrieved by registration may sue in Civil Court Any person aggrieved by the fact of the separate registration of such portion may sue in a Civil Court for a decree declaring that such separate registration ought not to be made. Section 6 - Persons aggrieved by refusal to register may sue in Civil Court Any person aggrieved by the Collector's refusal to register may sue in a Civil Court for a decree declaring that each separate registration ought to be made. Section 7 - Persons aggrieved by the assessment may appeal to Revenue Board Any person aggrieved by the apportionment of the assessment under section 2 of this Act may appeal to the Board of Revenue within ninety days from the date of the declaration of such assessment; and the order of the Board of Revenue shall be final. Section 8 - Power to re-adjust assessment (Substituted by the Madras Revenue (Miscellaneous Amendments) Act. 1936 (Madras Act VIII of 1936).) [If no such appeal has been preferred, the Board of Revenue] may at any time, if it appears that there has been fraud or material error in the apportionment of such separate.....

The Orissa Private Lands of Rulers (Assessment of Rent) Act, 1958 Complete Act

State: Orissa

Year: 1958

.....deemed to be a "Judicial Proceeding" within the meanings of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code and every statement made by any person examined by or before him with reference to such inquiry, whether upon oath or otherwise, shall be taken to be evidence within the meaning of the said Code. Power to make rules. 14 . The State Government may make rules, [For rules, see Notification No. 44576-Ten.-128/68-R., dated the 18th December 1958 published in Orissa Gazette, Extraordinary, dated the 30th December 1958 (No. 618).] not inconsistent with the provisions of this Act, for carrying out the purposes of this Act. Removal of difficulties. 15 . If any difficulty arises in giving effect to any of the provisions of this Act the State Government may, as occasion may require, do anything which appears to them necessary for the purpose of removing the difficulty. Orissa State Acts

Maharashtra Land Revenue (Revival of Certain Rules Relating to Non Agricultural Assessment) Act, 1972 Complete Act

State: Maharashtra

Year: 1972

.....rates survived but assessments according to those standard rates were not fixed before the supersession of all the rules by the New Rules (a)all rules and orders in so far as they relate to the determination and levy of non-agricultural assessment of any land in the State, and all provisions consequential, incidental or supplemental to this purpose; and (b)in particular, the rates of non-agricultural assessment, by whatever name called (whether standard rates of assessment, special rates of assessment, or otherwise) fixed under the said rules and orders; and all assessment made thereunder or in pursuance thereof, shall be deemed never to have been superseded or repealed; and shall be, deemed to have continued, and to continue in force, and to have full effect according to the tenor of the third proviso aforesaid; and accordingly, it shall be and shall be deemed to have been lawful to determine and levy, or continue to determine and levy and collect, non-agricultural assessment on any land in the State, according to the rates so fixed, or fixed in pursuance of the said rules and orders, as if those rules and orders and the rates of non-agricultural assessment had never been.....

Income Tax Act, 1961 Chapter XIV

Title: Procedure for Assessment

State: Central

Year: 1961

.....from 1st April, 2001. Prior to substitution, sub-section (1) as amended by the Finance Act, 1997, with effect from 1st April, 1997 ; Finance (No. 2) Act, 1998, with effect from 1st August, 1998 and Finance Act, 1999, with effect from 1st June, 1999, stood as under : (1) Every person, if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : Provided that a person, not furnishing return under this sub-section and residing in such area as may be specified by the Board in this behalf by a notification in the Official Gazette, and who at any time during the previous year fulfils any one of the following conditions, namely : (i) is in occupation of an immovable property exceeding a specified floor area, whether by way of ownership, tenancy or otherwise, as may be specified by the Board in.....

Karnataka Sales Tax Act, 1957 Chapter V

Title: Returns, Assessment, Payment, Recovery, Composition and Collection of Tax

State: Karnataka

Year: 1957

.....and recovery, appeal and revision shall mutatis mutandis apply to such deemed assessment.]] ________________________________ 1. Substituted by Act 8 of 1990 w.e.f. 1.4.1990. 2. Inserted by Act 5 of 1972 w.e.f. 14.8.1972. 3. Inserted by Act 8 of 1984 w.e.f. 1.4.1984. 4. Sub-sections (4), (5), (6) and (7) substituted by Act 27 of 1985 w.e.f. 1.8.1985. 5. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 6. Substituted by Act 4 of 1999 w.e.f. 1.4.1997. 7. Provisos inserted by Act 8 of 1989 w.e.f. 1.8.1985. 8. Proviso substituted by Act 7 of 1997 w.e.f. 1.4.1997. 9. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 10. Inserted by Act 5 of 2000 w.e.f. 1.4.1997. 11. Omitted by Act 8 of 1989 w.e.f. 1.8.1985. 12. Substituted by Act 8 of 1989 w.e.f. 1.8.1985. Section 12 - Returns and assessment 1 [(1) Notwithstanding anything contained in section 12-B, every registered dealer and every dealer who is liable to get himself registered under sub-section (1) or (2) of section 10, shall submit such return or returns relating to his turnover, in such manner and within such period as may be prescribed.] 2 [(1A) Before any dealer submits any return under sub-section (1), he.....

Wealth-tax Act, 1957 Chapter IV

Title: Assessment

State: Central

Year: 1957

..... 1.Inserted by Act 46 of 1964, Section 15 w.e.f. 1-4-1965. 2.Substituted by Act 4 of 1988, Section 135 (i) w.e.f 1-4-1989. 3.Substituted by Act 41 of 1975, Section 88 w.e.f. 1-4-1976. 4.Inserted by Act 4 of 1988, Section 135(ii) w.e.f. 1-4-1989. Section 15B - Self-assessment 1[15B. Self-assessment (1) Where any tax is payable on the basis of any return furnished under section 14 or section 15 or in response to a notice under clause (i) of sub-section (4) of section 16 or under section 17, after taking into account the amount of tax, if any, already paid under any provision of this Act, the assessee shall be liable to pay such tax, together with interest payable under any provision of this Act for any delay in furnishing the return, before furnishing the return and me return shall be accompanied by proof of payment of such tax and interest. Explanation. -Where the amount paid by the assessee under this sub-section falls short of the aggregate of the tax and interest as aforesaid, the amount so paid shall first be adjusted towards the interest payable as aforesaid and the balance, if any, shall be adjusted towards the tax payable. (2) After the regular.....

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,.....