Bare Act Search Results

Finance Act 1994 Section 72

Title: Best Judgment Assessment

State: Central

Year: 1994

.....of Central Excise or, as the case may be, the Deputy Com­missioner of Central Excise, who may pass such order of assessment as he thinks fit.]] 72. Best judgment assessment.-- If-- 10 [(a) any person fails to make the return under section 70, or] (b) any person having made a return fails11 [to comply with the provi­sions of section 71,] or (c) the12 [Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise] is not satisfied with the correctness or the completeness of the accounts of the assessee, the12 [Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise], after taking into account all the relevant material which he has gathered, shall, by an order in writing, make the assess­ment of the value of taxable service to the best of his judgment and deter­mine the sum payable by the assessee or refundable to the assessee on the basis of such assessment." 2. Inserted by the Finance Act, 2008 after omission in 2004 "1 [***]".

Income Tax Act, 1961 Section 115WF

Title: Best Judgment Assessment

State: Central

Year: 1961

.....sub-section (3) or a revised return under sub-section (4) of that section, or (b) fails to comply with all the terms of a notice issued under sub-section (2) of section 115WD or fails to comply with a direction issued under sub-section (2A) of section 142, or (c) having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 115WE, the Assessing Officer, after taking into account all relevant material which the Assessing Officer has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the fringe benefits to the best of his judgement and determine the sum payable by the assessee on the basis of such assessment: Provided that such opportunity shall be given by the Assessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice as to why the assessment should not be completed to the best of his judgement: Provided further that it shall not be necessary to give such opportunity in a case where a notice under sub-section (2) of section 115WD has been issued prior to the making of an assessment under this section.

Income Tax Act, 1961 Section 144

Title: Best Judgment Assessment

State: Central

Year: 1961

.....a revised return under sub-section (4) or sub-section (5) of that section, or (b) fails to comply with all the terms of a notice issued under sub-section (1) of section 142 or fails to comply with a direction issued under sub-section (2A) of that section, or (c) having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 143, the Assessing Officer, after taking into account all relevant material which the Assessing Officer has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the total income or loss to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment : Provided that such opportunity shall be given by the Assessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgement : Provided further that it shall not be necessary to give such opportunity in a case where a notice under sub-section (1) of section 142 has been issued prior to the making of an assessment under this section. (2) The.....

Karnataka Agricultural Produce Marketing (Regulation) Act, 1966 Section 83A

Title: Best of Judgement Assessment of Market Fee

State: Karnataka

Year: 1966

1 [83A. Best of judgement assessment of marketfee (1) If a market functionary fails to submit reports and returns under section 81 and fails to comply with any notice by the market committee, the market committee may, without prejudice to any other action against such functionary, after such inquiry as it deems necessary assess the market fee payable by such market functionary during the period in question to the best of its judgement and direct him to pay such fee together with such penalty not exceeding three times the market fee so assessed. (2) Any market functionary aggrieved by an order of the market committee under sub-section (1) may, within thirty days from the date of communication of such order appeal to the Director of Agricultural Marketing or an officer authorised by him in this behalf whose decision is final.] 2 [(3) No appeal under sub-section (2) shall be entertained by the Director of Agricultural Marketing unless it is accompanied by satisfactory proof for having deposited the amount in question with the Market Committee concerned.] _______________ 1. Inserted by Act 35 of 1986 w.e.f.17.6.1986 2. Inserted by Act 16 of 1991 w.e.f.1.8.1991

Hotel-receipts Tax Act, 1980 Section 11

Title: Best Judgment Assessment

State: Central

Year: 1980

If (a) any person fails to make the return required by any notice given under sub-section (2) of section 8 and has not made a return or a return under sub-section (3) of that section, or (b) any person having made a return, fails to comply with all the terms of a notice issued under sub-section (1) of section 10, or (c) the Income-tax Officer is not satisfied about the correctness or the completeness of the accounts of the assessee,. the Income-tax Officer, after taking into account all relevant material which he has gathered, shall make the assessment of the chargeable receipts to the best of his judgment and determine the sum payable by the assessee or refundable to the assessee on the basis of such assessment.

Expenditure-tax Act, 1987 Section 10

Title: Best Judgment Assessment

State: Central

Year: 1987

(a) any person fails to make the return required by any notice given under sub-section (2) of section 8 and has not made a return or a revised return under sub-section (3) of that section, or (b) any person having made a return fails to comply with all the terms of a notice issued under sub-section (1) of section 9, or (c) the1[Assessing Officer] is not satisfied with the correctness or the completeness of the accounts of the assesse,the1[Assessing Officer], after taking into account all the relevant material which he has gathered, shall, by an order in writing, make the assessment of the chargeable expenditure to the best of his judgment and determine the sum payable by the assessee or refundable to the assessee on the basis of such assessment. ___________________________ 1. Substituted for the words "Income-tax Officer" by Finance Act (Act 26 of 1988) w.e.f 01.04.1988.

Juvenile Justice Act, 1986 [Repealed] Chapter VII

Title: Miscellaneous

State: Central

Year: 1986

.....passed. Repealing Act 1 - JUVENILE JUSTICE (CARE AND PROTECTION OF CHILDREN) ACT, 2000 THE JUVENILE JUSTICE (CARE AND PROTECTION OF CHILDREN) ACT, 2000 [Act, No. 56 of 2000] [30th December, 2000] PREAMBLE An Act to consolidate and amend the law relating to juveniles in conflict with law and children in need of care and protection, by providing for proper care, protection and treatment by catering to their development needs, and by adopting a child-friendly approach in the adjudication and disposition of matters in the best interest of children and for their ultimate rehabilitation through various institutions established under this enactment. Whereas the Constitution has, in several provisions, including clause (3) of article 15, clauses (e) and (f) of article 39, articles 45 and 47, impose on the State a primary responsibility of ensuring that all the needs of children are met and that their basic human rights are fully protected; And Whereas, the General Assembly of the United Nations has adopted the Convention on the Rights of the Child on the 20th November, 1989; And Whereas, the Convention on the Rights of the Child has prescribed a set of standards to.....

Delhi Sales Tax Act, 1975 Complete Act

State: Delhi

Year: 1975

.....purchased within a period of twelve months prior to the date of registration of the dealer and subjected to tax under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) as it was then in force, or under this act; (v) sale to a registered dealer (A) of goods of the class or classes specified in the certificate of such dealer, as being intended for use by him as raw materials in the manufacture in Delhi of any goods, other than goods specified in the Third Schedule or newspapers, (1) for sale by him inside Delhi; or (2) for sale by him in the course of inter-State trade or commerce, being a sale occasioning or effected by transfer of documents of title to such goods during the movement of such goods from Delhi; or (3) for sale by him in the course of export outside India being a sale occasioning the movements of such goods from Delhi, or a sale effected by transfer of documents of title to such goods effected during the movement of such goods from Delhi, to a place outside India and after the goods have crossed the customs frontiers of India; or (B) of goods of the class or classes specified in the certificate of registration of such dealer as being.....

Central Sales Tax Act, 1956 Complete Act

State: Central

Year: 1956

CENTRAL SALES TAX ACT, 1956 CENTRAL SALES TAX ACT, 1956 74 of 1956 An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance of inter -State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. Be it enacted by Parliament in the Seventh Year of the Republic of India as follows :" CHAPTER 01: PRELIMINARY SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Central Sales Tax Act, 1956. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act. SECTION 02: DEFINITIONS In this Act, unless the context otherwise.....

Delhi Cooperative Societies Act, 1972 Complete Act

State: Delhi

Year: 1972

.....as member of a co-operative society except the following, namely : (a) an individual competent to contract under Section 11 of the Indian Contract Act, 1972 (b) any other co-operative society (c) the Central Government; and (d) such class or classes of persons or association of persons as may be notified by the Lieutenant-Governor in his behalf : Provided that the provisions of clause (a) shall not apply to an individual seeking admission to a society exclusively formed for the benefit of students of a school or college (2) Notwithstanding anything contained in sub-section (1), the Lieutenant- Governor may, having regard to the fact that the interest of any person or class of persons conflicts or is likely to conflict with the objects of any society or class of societies, by general or special order, published in the Delhi Gazette, declare that any person or class of persons engaged in or carrying on any profession, business or employment shall be disqualified from being admitted, or for continuing as members or shall be eligible for membership only to a limited extent of any specified society or class of societies, so long as such person is or such persons are.....