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Start Free TrialThe Kerala Value Added Tax Act, 2003 Complete Act
State: Kerala
Year: 2003
.....in a floppy, disc, tape or any other forms of electromagnetic data storage device." (ix) "Business" includes " (a) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture adventure or concern; (x) "Capital goods" means plant, machinery, equipments including pollution / quality control, lab and cold storage equipments used in manufacture, processing, excluding for job works or rendering of services, packing or storage of goods in the course of business and delivery vehicles but shall not include such goods and civil structure as may be notified by Government. (xi) "Casual trader" means a person who whether as principal, agent or in any other capacity, has occasional transactions involving buying, selling, supplying or distributing goods in the State, whether for cash or.....
List Judgments citing this sectionThe Kerala General Sales Tax (Amendment ) Act, 20001 Complete Act
State: Kerala
Year: 2000
.....case may be."; (b) in clause (ii) after the words "for the purpose for which the declaration was furnished", the words "or uses the same in the manufacturer of any goods which are not liable to tax under this Act" shall be inserted. 4. Amendment of section 5B.• In section 5B of the principal Act, for the words and figures "serial No.40, 53 and 54 of the First Schedule" the words and figures, "serial No.46 and 60 of the first Schedule" shall be substituted. 5. Amendment of section 23A.• In section 23A of the principal Act,• (1) In sub-section (1) in the first proviso for the words and figures, "31st day of January, 2000", the words and figures, "20th day of March, 2000" shall be substituted; (2) in sub-section (2) for the words and figures, "31st day of December, 1999", the words and figures "29th day of February, 2000" shall be substituted. 6. Amendment of section 29.• In section 29 of the principal Act in sub-section (2), the existing explanation shall be numbered as "Explanation-1", and after Explanation-1 as so numbered, the following Explanation shall be inserted, namely:• "Explanation II.• For the purposes of this Act transport of.....
List Judgments citing this sectionDentists Act, 1948 Complete Act
State: Central
Year: 1948
.....to such person, authority or institution to rectify the defects, if any, specified by the Council; (b) consider the scheme, having regard to the factors referred to in sub-section (7), and submit the scheme together with its recommendations thereon to the Central Government, (4) The Central Government may, after considering the scheme and the recommendations of the Council under sub - section (3) and after obtaining, where necessary, such other particulars as may be considered necessary by it from the person, authority or institution concerned, and having regard to the factors referred to in sub -section (7), either approve (with such conditions, if any, as it may consider necessary) or disapprove the scheme and any such approval shall be permission under sub -section (1) : Provided that no scheme shall be disapproved by the Central Government except after giving the person, authority or institution concerned granting recognised dental qualification a reasonable opportunity of being heard : Provided further that nothing in this sub-section shall prevent any person, authority or institution whose scheme has not been approved to submit a fresh scheme and the provisions of this.....
List Judgments citing this sectionWOMEN'S AND CHILDREN'S INSTITUTIONS (LICENSING) ACT, 1956 Complete Act
State: Central
Year: 1956
.....of this Act, no person shall establish or maintain an institution except under and in accordance with the conditions of a licence granted under this Act. SECTION 04: APPLICATION FOR LICENCE Every person desiring to establish an institution shall make an application to the licensing authority in such form and containing such particulars as may be prescribed: Provided that a person maintaining an institution at the commencement of this Act shall be allowed a period of three months from such commencement to make an application for a licence. SECTION 05: GRANT OF LICENCE (1) On receipt of an application under section 4-, the licensing authority, after making such inquiry as it considers necessary, shall, by order in writing either grant the licence or refuse to grant it. (2) Where a licence is refused, the grounds for such refusal shall be communicated to the applicant in the prescribed manner. (3) A licence, unless sooner revoked, shall remain in force for such period as may be specified in the licence and may, on application made in this behalf sixty days before the date of its expiration, be renewed for such period as the licensing authority may deem proper: Provided that.....
List Judgments citing this sectionThe Kerala (Scheduled Castes and Scheduled Tribes) Regulation of Issue of Community Certificates (Amendment) Act, 2008 Complete Act
State: Kerala
Year: 2008
.....No suit or appeal shall lie against the order passed by the Scrutiny Committee.". 7. Amendment of section 12.- In section 12 of the principal Act, sub-section (3) shall be omitted. 8. Insertion of new section 15A.- After section 15 of the principal Act, the following section shall be inserted, namely:- " 15A. Penalty for obtaining a fraudulent Community Certificate by a Scheduled Caste member as Scheduled Tribe and vice versa.- Whoever belonging to any of the Scheduled Castes obtains falsely a community certificate that he belongs to any of the Scheduled Tribes or whoever belonging to any of the Scheduled Tribes obtains falsely a community certificate that he belongs to any of the Scheduled Castes, shall on conviction, be punishable with rigorous imprisonment for a term which shall not be less than six months but which may extend to two years and with fine which shall not be less than one thousand rupees but which may extend to five thousand rupees.". 9. Insertion of new section 16A.- After section 16 of the principal Act, the following section shall be inserted, namely:- "16A. Deferment of pensionary benefits.- Notwithstanding anything contained in any other.....
List Judgments citing this sectionThe Kerala General Sales Tax (Amendment) Act, 1989 [1] Complete Act
State: Kerala
Year: 1989
.....or denies such purchase, it shall, unless the consignor or the owner of the vehicle or the person in charge of the vehicle proves to the satisfaction of the assessing authority that the particulars furnished in the declaration are true, be presumed that such goods which are liable to tax under this Act have been sold in the State by the consignor or the owner of the goods or the owner or driver or person in charge of the vehicle or the person in charge of the goods or all of them jointly and they shall be jointly or severally liable to pay tax on such sales which shall be assessed and recovered in the manner provided in sub-section (3). (5) For the purpose of this section, the owner or diver or person in charge of the vehicle or vessel shall, unless he is a registered dealer under this Act, be deemed to be a registered dealer for assessment of tax under this Act." 3. Repeal and saving." (1) The Kerala General Sales Tax (Second Amendment) Ordinance, 1988 (22 of 1988), is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal.....
List Judgments citing this sectionThe Meghalaya Foodgrains [Public Distribution System] Control Order, 2004 Complete Act
State: Meghalaya
Year: 2004
.....Compliance with order and direction:- Every Nominee / Agent to whom any order or direction is issued under any Powers conferred by or under this Order shall comply with such Orders or direction. 13. Suspension or cancellation of appointment:- If any Nominee / Agent either by himself or through his Agent or Servant acting on his behalf contravenes any of the Provisions of this Order or any of the terms and conditions of the appointment then, without prejudice to any other action that may be taken against him, the authority issuing the appointment may, after giving him an opportunity of hearing and representing his case, suspend or cancel the appointment. A copy of the Order suspending or cancelling the appointment shall also be furnished to the Nominee / Agent. 14. Disposal of stocks in certain cases:- Where the appointment is suspended or cancelled under Clause " 13, the Appointing Authority may by order direct the Person who appointment is suspended or cancelled to dispose of the stock of Foodgrains with him in such manner and within such time as may be specified in the Order. 15. Returns by Nominees / Agent:- Every Nominee / Agent shall submit to the Appointing.....
List Judgments citing this sectionThe Uttarakhand Tax on Entry of Goods into Local Areas (Amendment) Act, 2010 Complete Act
State: Uttarakhand
Year: 2010
.....under this sub-section shall be deemed to have been deposited for and on behalf of the dealer from whom such tax has been received. The manufacturer shall mention the amount of such tax in the tax invoice or sale invoice, as the case may be, issued to the purchasing dealer. It shall be deemed to be the proof for deposit of tax unless the tax invoice or sale invoice, as the case may be, is found forged to bogus or fake or not validly issued or obtained fraudulently.". Section 6 - Amendment of Section 13 In the principal Act " For the existing Section 13, the following section shall be substituted, namely" "13. Subject to the provisions of this Act and the rules made thereunder, the authorities empowered to assess, re-assess, collect and enforce payment of tax under the Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005) (as amended) shall assess, re-assess, collect and enforce payment of tax including penalty payable under this Act as if it was a tax or penalty payable under the said Act, and for this purpose they may exercise all or any of the powers they have under the said Act and the rules made thereunder and the provisions of the said Act of 2005 (as amended).....
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