Bare Act Search Results

The Punjab Wheeled Vehicles (Lights) Act, 1976 Complete Act

State: Punjab

Year: 1976

.....in its popular sense or as a word of art it is for those who assert that it is used in a technical and not in a popular sense to establish the fact.2 Section 3 - Wheeled vehicles to carry lights Every wheeled vehicle while on road during the prescribed hours shall carry lights or reflectors, or such lights and reflectors, of such size and description, fitted in such manner and visible from such distance, as may be prescribed. Section 4 - Offence Whoever contravenes the provisions of this Act or any rule made there under shall be punishable with the fine which may extend to two hundred and fifty rupees. Section 5 - Jurisdiction of Court and procedure (1) No Court other than the Court of an Executive Magistrate specially empowered by the State Government in this behalf, shall try an offence punishable under this Act. (2) All offences under this Act shall be investigated, enquired into, tried and otherwise dealt with in accordance with the provisions of the Code of Criminal Procedure, 1973, and all references to a Magistrate therein shall be construed as references to an Executive Magistrate referred to in sub-section (1). (3) Notwithstanding anything contained.....

Promissory Notes (Stamp) Act, 1926 [Repealed] Repealing Act 1

Title: Finance Act, 2006

State: Central

Year: 1926

.....byParliament in the Fifty-seventh Year of the Republic of India as follows:- CHAPTER I. PRELIMINARY 1. Short title and commencement (1) This Act may becalled the Finance Act, 2006. (2) Save as otherwiseprovided in this Act, sections 2 to 57 shall be deemed to have come into forceon the 1st day of April, 2006. CHAPTER II. RATES OF INCOME-TAX 2. Income-tax (1) Subject to theprovisions of sub-sections (2) and (3), for the assessment year commencing onthe 1st day of April, 2006, income-tax shall be charged at the rates specifiedin Part I of the First Schedule and such tax as reduced by the rebate ofincome-tax calculated under Chapter VIII-A of the Income-tax Act, 1961(43 of1961) (hereinafter referred to as the Income-tax Act) shall be increased by asurcharge for purposes of the Union calculated in each case in the mannerprovided therein. (2) In the cases towhich Paragraph A of Part I of the First Schedule applies, where the assesseehas, in the previous year, any net agricultural income exceeding five thousandrupees, in addition to total income, and the total income exceeds one lakhrupees, then,-- (a) the netagricultural income shall be taken into account, in the.....

Punjab Vat Act, 2005 Complete Act

State: Punjab

Year: 2005

PUNJAB VAT ACT, 2005 PUNJAB VAT ACT, 2005 ACT NO. 8 OF 2005 AN ACT to provide for the levy and collection of value added tax and turnover tax on the sales or purchases of goods and for the matters connected therewith and incidental thereto, and for the repeal of the Punjab General Sales Tax Act, 1948. BE it enacted by the Legislature of the State of Punjab in the Fifty-sixth Year of the Republic of India as follows:-- CHAPTER - I PRELIMINARY Short title and commencement. 1. (1) This Act may be called the Punjab Value Added Tax Act, 2005. (2) It shall come into force from the 1st day of April, 2005. Definitions. 2. In this Act, unless the context otherwise requires, " (a) "account books" means record of business transactions and includes accounts, registers and documents maintained in any manner including electronic medium; (b) "appointed day" means the date on which this Act comes into force; (c) "business" includes - (i) any trade, commerce, manufacture, adventure or concern whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues there from; and (ii) any.....

Delhi Municipal Corporation Act, 1957 Complete Act

State: Delhi

Year: 1957

.....performance, amusement, game or sport to which persons are ordinarily admitted on payment; (17) "factory" means a factory as defined in the Factories Act, 1948 (63 of 1948); (18) "filth" includes offensive matter and sewage; (19) 99. Omitted and Inserted by Act No.67 of 1993(w.e.f. 1-10-1993). [* * *] (20) 88. Cl (20), Omitted by Act No. 71 of 1971 and Sch. II (w.e.f. 3-11-1971). [* * *] (21) "goods" includes animals; 1010. C1. 21-A, inserted by Act, 67 of 1993. (w.e.f. 1-10-93). (21-A) "Government" means the Government of the National Capital Territory of Delhi;] (22) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilized for the purpose of serving as or carrying a drain or affording access to a latrine, urinal, cesspool or other receptacle for filth or other polluted matter, by municipal employees or other persons employed in the cleansing thereof or in the removal of such matter therefrom; (23) "hut" means any building which is constructed principally of wood, bamboo, mud, leaves, grass, cloth or thatch and includes any structure of whatever material made which the Corporation may declare to be a hut for.....

The Rajasthan Value Added Tax Act, 2003 Complete Act

State: Rajasthan

Year: 2003

.....or horticultural produce, grown by himself or grown on any land in which he has an interest as owner or tenant as defined in the Rajasthan Tenancy Act, 1955 (Act No. 3 of 1955), shall not be deemed to be a dealer in respect of such sales within the meaning of this clause; (12)"Deputy Commissioner (Administration)", "Assistant Commissioner", "Commercial Taxes Officer", "Assistant Commercial Taxes Officer" or "Junior Commercial Taxes Officer" means the person holding office with that designation under the State Government; (13) "exempted goods" means any goods exempted from tax in accordance with the provisions of this Act; (14)"firm", "partner" and "partnership" shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act No. 9 of 1932); (15) "goods" means all kinds of movable property, whether tangible or intangible, other than newspapers, money, actionable claims, stocks, shares and securities, and includes materials, articles and commodities used in any form in the execution of works contract, livestock and all other things attached to or forming part of the land which is agreed to be severed before sale or under the contract.....

Finance Act, 2006 Schedule IV

Title: Fourth Schedule

State: Central

Year: 2006

..... Other m2 12.5% -"; (52) in Chapter 59, in the Note 5, in clause (h), for the brackets, word and figures "(Section XV)" the brackets, words and figures "(generally Section XIV or XV)" shall be substituted; (53) in Chapter 60, in heading 6005, tariff item 6005 10 00 and the entries relating thereto shall be omitted; (54) in Chapter 61 ,-- (i) in heading 6101, sub--heading 6101 10, tariff items 6101 10 10 to 6101 10 90 and the entries relating thereto shall be omitted; (ii) for heading 6103, tariff items 6103 11 00, 6103 12 00, sub--heading 6103 19, tariff items 6103 19 10 to 6103 21 00 and the entries relating thereto, the following heading, sub--heading, tariff items and entries shall be substituted, namely:-- "6103 MEN'S OR BOYS SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIM WEAR), KNITTED OR CROCHETED 6103 10 -- Suits: 6103 10 10 -- Of silk u 12.5% -- 6103 10 20 -- Of cotton .....

Finance Act, 2006 Schedule VII

Title: Seventh Schedule

State: Central

Year: 2006

.....90 and the entries relating thereto shall be omitted; (49) in Chapter 56,-- (i) in Note 1, in clause (e), for the brackets, word and figures "(Section XV)", the brackets, word and figures "(generally Section XIV or XV)" shall be substituted; (ii) in heading 5604, sub-heading 5604 20, tariff items 5604 20 10 and 5604 20 90 and the entries relating thereto shall be omitted; (iii) in heading 5607, sub-heading 5607 10, tariff items 5607 10 10 and 5607 10 90 and the entries relating thereto shall be omitted; (50) in Chapter 57, in heading 5702, for tariff item 5702 49 90, sub-heading 5702 51, tariff items 5702 51 10 to 5702 51 40, sub-heading 5702 52, tariff items 5702 52 10 to 5702 52 90, sub-heading 5702 59, tariff items 5702 59 10 to 5702 59 90 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:-- "5702 49 90 --- Other m2 8% 5702 50 - Other, not of pile construction, not made up: --- Of man-made textile materials: 5702 50 21 ---- Carpets, Carpeting and rugs .....

The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1988 Complete Act

State: Chattisgarh

Year: 1988

.....[Definition of works contract deleted by Entry Tax (Amendment) Act, 1997. w.e.f. 1.5.97. Prior to deletion clause (m) read as under: "A Works contract means contracts relating to construction of works like buildings, dams and bridges and other immovable property, erection of factories. Installation of machinery and fittings and installations to movable or immovable property in the execution whereof goods are consumed or used but not sold:] (m) works contracts [omitted w.e.f. 1.5.97] (2) All those expressions, other than expression "goods" and "sale" which are used but are not defined in this Act and are defined in the [Substituted for Sales Tax Act' by Entry Tax (Amendment) Act. 1995. w.e.f. 1.4.95.] [Vanijyik Kar Adhiniyam] shall have the meanings assigned to them in that Act. (3) Any reference in this Act to the expression "has effected entry of goods" with its grammatical variations and cognate expressions, whether used in isolation or in conjunction with any other words shall, wherever necessary, be construed as including a reference to "has caused to be effected entry of goods". Section 3 - Incidence of taxation 1 (1) There shall be levied an entry tax,- (a) On.....

The Pondicherry General Sales Tax Act, 1967 Complete Act

State: Pondicherry

Year: 1967

.....in respect of declared goods. 5. Refund of tax paid in certain cases. 6. Tax on goods purchased by dealers registered under Central Sales Tax Act (Act 74 of 1965). 7. Tax under this Act to be in addition to tax under Central Act 74 of 1956 or any other law. 8. Payment of tax at compounded rates. 9. Exemption from tax. 10. Stage of levy of taxes in respect of imported and exported goods. 11. Burden of proof. 12. Assessment of tax. 13. Procedure to be followed by the assessing authority. 14. Provisional assessment. 15. Dealer to continue payment for the year of tax as assessed in the preceding year under section 14. 16. Fresh assessment in certain cases. 17. Assessment of legal representative. 18. Assessment of escaped turnover. 19. Power of Government to notify exemptions and reductions of tax. 20. Liability to tax of persons not observing restrictions and conditions notified under section 19. 21. Liability of firms. 22. Registration of dealers. 23. Procedure for registration. 24. Issue of permit. 25. Collection of tax by dealer. 26. Levy of penalty in certain cases. 27. Payment and recovery of tax. 28. Recovery of penalty. 29......

The Tripura Sales Tax, 1976 Complete Act

State: Tripura

Year: 1976

.....specified in column 3 of the Schedule : Provided that in respect of any such transfer only so much value of the goods involved in the works-contract which has actually been paid to the dealer during the period, shall be taken into account for determining the turnover for that period. Explanation: -For the purpose of this section "property in goods" shall mean the aggregate of the goods for which amounts have been received or receivable by a dealer during such period as valuable consideration, whether or not such amount has been separately shown in the works contract. The amount is received or receivable shall include the value of such goods purchased, manufactured, processed, or procured otherwise by the dealer, and the cost of freight or delivery as may be incurred by such dealer for carrying such goods to the place where these are used in execution of such works contract, but shall not include such portion of the aforesaid amounts as may be prescribed." 3B-- Collection of excess tax and forfeiture of such excess tax---- (1) No person shall collect any sum by way of tax in respect of sale of any goods on which no tax is payable under the Act. (2) No dealer shall.....