Bare Act Search Results

Finance Act, 1997 Complete Act

State: Central

Year: 1997

.....actually paid and the subsequent previous year or years during which the licence, for which the fee is paid, shall be in force; (ii) 'appropriate fraction' means the fraction the numerator of which is one and the denominator of which is the total number of the relevant previous years; (iii) 'payment has actually been made' means the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee. (2) Where the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) are less than the expenditure incurred remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of the transfer, shall be allowed in respect of the previous year in which the licence is transferred. (3) Where the whole or any part of the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) exceed the amount of the expenditure incurred remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred to obtain the.....

Finance Act, 1995 Complete Act

State: Central

Year: 1995

.....by virtue of holding a capital asset, being a share or any other security within the meaning of clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (hereinafter in this clause referred to as the financial asset), the assessee" (A) becomes entitled to subscribe to any additional financial asset; or (B) is allotted any additional financial asset without any payment. then, subject to the provisions of sub-clauses (i) and (ii) of clause (b)"; (ii) after sub-clause (iii), the following sub-clause shall be inserted, namely :" '(iiia) in relation to the financial asset allotted to the assessee without any payment and on the basis of holding of any other financial asset, shall be taken to be nil in the case of such assessee"; SECTION 15: INSERTION OF NEW SECTION 80DDA After section 80DD of the Income-tax Act, the following section shall be inserted, with effect from the 1st day of April, 1996, namely :" '80DDA. Deduction in respect of deposit made for maintenance of handicapped dependant." (1) In computing the total income of an assessee who is resident in India, being an individual or a Hindu undivided family, there shall be deducted, in accordance with and.....

Customs Tariff Act 1975 Chapter 46

Title: Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork

State: Central

Year: 1975

.....and matting of coir, bound in parallel strands kg. 12.5%3 - 4601 20 20 --- Mats and matting not elsewhere included or specified (for example, grass mats) kg. 12.5%3 - 4601 20 90 --- Other kg. 12.5%3 - - Other : 4601 91 00 -- Of vegetable materials kg. 12.5%3 -" 3. Substituted by The Third Schedule of Finance Act, 2006 4. Substituted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to substitution, it read as under:- "4602 10 - Of vegetable materials: --- Of palm leaves: 4602 10 11 ---- Baskets kg. 12.5%3 - 4602 10 19 ---- Other kg. 12.5%3 - 4602 10 90 --- Other kg. 12.5%3 -" 5. Substituted by the Finance Act, 2007.

Central Excise Tariff (Amendment) Act, 2004 Chapter XLVI

Title: Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork

State: Central

Year: 2004

.....in parallel strands kg. Nil 4601 20 20 --- Mats and matting not elsewhere included or specified (for example, grass mats) kg. Nil 4601 20 90 --- Other kg. Nil - Other: 4601 91 00 -- -Of vegetable materials kg. Nil 4601 99 00 -- Other kg. Nil 4602 BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF HEADING 46 01; ARTICLES OF LOOFAH 4602 10 - Of vegetable materials: -- Of palm leaves: 4602 10 11 -- Baskets kg. Nil 4602 10 19 --- Other kg. Nil 4602 10 90 --- Other kg. Nil 4602 90 00 - Other kg. Nil

Customs Tariff (Amendment) Act, 2003 Chapter XLVI

Title: Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork

State: Central

Year: 2003

.....of vegetable materials: 4601 20 10 ---Mats and matting of coir, bound in parallel strands kg. 30% - 4601 20 20 ---Mats and matting not elsewhere included or specified (for example, grass mats) kg. 30% - 4601 20 90 --Other kg. 30% - -Other : 4601 91 00 --Of vegetable materials kg. 30% - 4601 99 00 --Other kg. 30% - 4602 BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF HEADING 46 0 1 ; ARTICLES OF LOOFAH 4602 10 Of vegetable materials; Of palm leaves: 4602 10 11 ---Baskets kg. 30% - 4602 10 19 Other kg. 30% - 4602 10 90 --Other kg. 30% - 4602 90 00 Other kg. 30% -

High Court Judges (Salaries and Conditions of Service) Act, 1954 Chapter II

Title: Leave

State: Central

Year: 1954

.....to his leave account under sub-section (2)(a)(ii) of section 4 as compensation for vacation not enjoyed. (3)1[Subject to the provisions of sub-section (2) of section 5 A, the maximum period of leave which may be granted] at one time shall be, in the case of leave on full allowances, five months and in the case of leave with allowances of any kind, sixteen months. _______________________ 1. Substituted for the words "The maximum period of leave which may be granted" by Act 78 of 1971, Section 4 (15-1-1972). Section 5A - Commutation of leave on half allowances into leave on full allowances 1[5A. Commutation of leave on half allowances into leave on full allowances.-- (1) Notwithstanding anything contained in sub-section (2) of section 5, a Judge may be permitted to commute leave on half allowances into leave on full allowances on medical certificate up to a maximum of three months during the whole period of his service as a Judge. (2) In computing the maximum period of leave on full allowances which may be granted at one time to a Judge under sub-section (3) of section 5, the amount of commuted leave permitted to him under this section shall not be taken into.....

Supreme Court Judges (Salaries and Conditions of Service) Act, 1958 Chapter II

Title: Leave

State: Central

Year: 1958

.....of Service) Amendment Act, 1971 (77 of 1971), S. 5 (15-1-1972). Section 6 - Grant of leave not due Subject to the maximum limit specified in sub-section (1)of section 5, leave on half allowances may be granted to a Judge in excess of the amount at his credit-- (i) on medical certificate; or (ii) otherwise than on medical certificate, for a period not exceeding six months, or for two or more periods not exceeding in the aggregate six months, during the whole period of his service as a Judge : Provided that no such leave shall be granted if the Judge is not expected to return to duty at the end of such leave and earn the leave granted. Note : Leave under this section is granted only when the Judge is expected to return to duty at the end of such leave and earn the leave granted. Leave granted under this section will be adjusted with the leave earned in future. Section 7 - Special disability leave Special disability leave may be granted to a Judge under such circumstances, on such allowances and for such periods as may be prescribed. Section 8 - Extraordinarily leave Extraordinary leave may be granted to a Judge for a period not exceeding six months, or for two.....

The Orissa Rendu Leaves (Control of Trade) Act, 1961 Complete Act

State: Orissa

Year: 1961

.....under section 8; (b) "Government" means the State Govern ment of Orissa; (Substituted by the Orissa Kendu Leaves (Control of Trade) (Amendment) Act, 1969 (Or. Act 6 of 1969 ), S. 2 (a)) [(c) "Grama Panchayat" means a Grama Panchayat constituted under the Orissa Grama Panchayat Act, 1964;] (d) "grower of Kendu leaves" means any person who owns lands on which Kendu plants grow or who is in possession of such lands under a lease or otherwise; (Substituted by ibid, S. 2 (b)) [(e) "Samiti" means a Samiti constituted under the Orissa Panchayat Samiti Act, 1959;] (f) " proscribed" means prescribed by the rules made under this Act; (g) "permit" means a permit issued under section 3; and (Inserted by the Orissa Kcndu Leaves (Control of Trade) (Amendment) Act, 1969 (Or- Act 6 of 1959), S. 2 (c)) [(g-1) "registered grower" means a grower of Kendu leaves who has registered him self under section 9;] (h) "unit" means a unit constituted under section 5. 3. Restriction on purchase. (1) No person other than" (a) the Government; (b) an officer of Government authorised in that behalf; or (c) an agent in respect of the unit in which the leaves have grown; shall.....

Factories Act, 1948 Section 79

Title: Annual Leave with Wages

State: Central

Year: 1948

.....and (c) the leave earned in the year prior to that in which the leave is enjoyed, shall be deemed to be days on which the worker has worked in a factory for the purpose of computation of the period of 240 days or more, but he shall not earn leave for these days. Explanation 2.--The leave admissible under this sub-section shall be exclusive of all holidays whether occurring during or at either end of the period of leave. (2) A worker whose service commences otherwise than on the first day of January shall be entitled to leave with wages at the rate laid down in clause (i) or, as the case may be, clause (ii) of sub-section (1) if he has worked for two-thirds of the total number of days in the remainder of the calendar year. 1 [(3) If a worker is discharged or dismissed from service or quits his employment or is superannuated or dies while in service, during the course of the calendar year, he or his heir or nominee, as the case may be, shall be entitled to wages in lieu of the quantum of leave to which he was entitled immediately before his discharge, dismissal, quitting of employment, superannuating or death calculated at the rates specified in sub­section (1) even.....

Mines Act, 1952 Chapter VII

Title: Leave with Wages

State: Central

Year: 1952

.....inclusive) with respect to matters not provided for in such award,agreement or contract of service]. ________________________ 1. Substituted by Act62 of 1959,section 30, for sections 49to 56 (w.e.f. 16-1-1960). 2. Substituted by Act 42 of 1983,section 28, for the proviso (w.e.f. 31-5-1984). Section 50 - Leave defined For the purposes of this Chapter, leave shall not include weekly days of rest or holidays for festivals or other similar occasions whether occurring during or at either end of the period of leave. Section 51 - Calendar year defined For the purposes of this Chapter, a calendar year shall mean the period of twelve months beginning with the first day of January in any year. Section 52 - Annual leave with wages (1) Every person employed in a mine who has completed a calendar year's service therein shall be allowed, during the subsequent calendar year, leave with wages, calculated,-- (a) in the case of a person employed below ground, at the rate of one day for every 1 [fifteen days] of work performed by him, and (b) in any other case, at the rate of one day for every twenty days of work performed by him. (2) A calendar year's service referred to.....