Bare Act Search Results

Karnataka Sales Tax Act, 1957 Section 6A

Title: Burden of Proof

State: Karnataka

Year: 1957

Section 6A - Burden of proof 1 [6A. Burden ofproof (1) For purposes of assessment of tax under this Act, the burden of proving that any transaction or any turnover of a dealer is not liable to tax shall lie on such dealer. (2) Notwithstanding anything contained in this Act or in any other law, a dealer in any of the goods liable to tax in respect of the first sale or first purchase in the State shall be deemed to be the first seller or first purchaser, as the case may be, of such goods and shall be liable to pay tax accordingly on his turnover of sales or purchases, relating to such goods, unless he proves that the sale or purchase, as the case may be, of such goods had already been subjected to tax under this Act.] 2 [Provided that where goods liable to tax are iron and steel mentioned in serial number 2 of the Fourth Schedule, oil seeds mentioned in serial number 5 of the Fourth Schedule, bauxite,chromite, iron, manganese and other ores mentioned in serial number 1 of Third Schedule or hydrogenated oils and cooking medium mentioned in serial number 1 of Part 'E' of Second Schedule, 3 [or any other goods liable to tax as may be notified.....

Karnataka Sales Tax Act, 1957 Section 5B

Title: Levy of Tax on Transfer of Property in Goods (Whether as Goods or in Some Other Form) Involved in the Execution of Works Contracts

State: Karnataka

Year: 1957

Section 5B - Levy of tax on transfer of property in goods (whether as goods or in some other form) involved in the execution of works contracts 1 [5-B. Levy of tax on transfer of property in goods (whether as goods or in some other form) involved in the execution of works contracts Notwithstanding anything contained in sub-section (1) or 2 [sub-section (3) or sub-section (3-C) of section 5, but subject to sub-section (4), (5) or (6)] of the said section, every dealer shall pay for each year, a tax under this Act on his taxable turnover of transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract mentioned in column (2) of the Sixth Schedule at the rates specified in the corresponding entries in column (3) of the said Schedule. ________________________________ 1. Sections 5B and 5C inserted by Act 27 of 1985 w.e.f. 1.4.1986 by notification. Text ofthe notification is at page 431. 2. Substituted by Act 4 of 1992 w.e.f. 1.4.1986.

Karnataka Sales Tax Act, 1957 Chapter III

Title: Incidence and Levy of Tax

State: Karnataka

Year: 1957

.....by weight of the total fibre content] but excluding any cloth on which a duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), has been levied.] 9 [(1-D x x x ] 10 [(2) Notwithstanding anything contained in sub-section (5), 1 [every dealer,] shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act, 11 [on the sale of any goods which he has purchased in the course of inter-State trade or commerce in respect of which the concessional rate of tax under clause (b) of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been levied.]] (3) Notwithstanding anything contained in sub-section (1), the tax under this Act shall be levied-- (a) in the case of the sale of any of the goods mentioned in column(2) of the Second Schedule, by the first or the earliest of successive dealersin the State who is liable to tax under this section, a tax at the rate specified in the corresponding entry of column (3) of the said Schedule, on the 12 [taxable turnover] of sales of such dealer in each year relating to such goods: 13 [Provided that in respect of sale by the.....

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 Punjab Cooperative Agricultural Development Banks Act, 1957 Complete Act

State: Haryana

Year: 1957

THE PUNJAB COOPERATIVE AGRICULTURAL DEVELOPMENT BANKS ACT, 1957 THE PUNJAB COOPERATIVE AGRICULTURAL DEVELOPMENT BANKS ACT, 1957 (Punjab Act No. 26 of 1957) Their debts to Carry Agricultural Improvements of acquired Land for Agricultural Development An Act To supplement the provisions of the Punjab Co-operative Societies Act, 1954, in order to facilitate the working of the Co-operative Agricultural Developments Banks in the State of Punjab with a view to providing for the grant of long term loans to owners of land or other immovable property, to enable them to discharge their debts, to carry out Agricultural improvements, to acquire land for the formation of economic holdings and other like purposes and there by to promote thrift and self help among them. Be it enacted by the Legislature of the State of Punjab in the Eighth Year of the Republic of India as follows :- CHAPTER I PRELIMINARY Short title, extent and commencement 1. (1) This Act may be called the Punjab Co-operative Agricultural Development Banks Act, 1957. (2) It extends to the whole of State of the Punjab. (3) It shall come into force on such date as the State Government may by.....

Mines and Minerals (Regulation and Development) Act, 1957 Complete Act

State: Central

Year: 1957

MINES AND MINERALS (REGULATION AND DEVELOPMENT) ACT, 1957 MINES AND MINERALS (REGULATION AND DEVELOPMENT) ACT, 1957 67 of 1957 28th December, 1957 An Act to provide for the 3["development and regulation of mines and minerals"]under the control of the Union. BE it enacted by Parliament in the Eighth Year of the Republic of India as follows :- [a] For Statement of Objects and Reasons, see Gaz. of India, 1957, Extra., Pt. II, section 2, p. 392; and for Report of the Joint Committee, see p. 997.PRELIMINARY SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Mines and Minerals4["(Development and Regulation)"] Act, 1957. (2) It extends1to the whole of India. (3) It shall come into force on such date2as the Central Government may, by notification in the Official Gazette, appoint. SECTION 02: DECLARATION AS TO EXPEDIENCY OF UNION CONTROL It is hereby declared that it is expedient in the public interest that the Union should take under its control the regulation of mines and the development of minerals to the extent hereinafter provided. SECTION 03: DEFINITIONS - In this Act, unless the context otherwise requires,- (a) "minerals" includes all.....

West Bengal Panchayat Act, 1957 Complete Act

State: West Bengal

Year: 1957

.....1 Short title, extent and commencement (1) This Act may be called the 1Words and fingures subs. for the words and fingures "West Bangal Panchayat Act. 1956" by W.B.Act 15 of 1959.[West Bengal Panchayat Act, 1957]. (2) It extends to the whole of West Bengal, except the areas to which the provisions of the Calcutta Municipal Act, 1951, the Bengal Municipal Act, 1932, the Cooch Behar Town Committee Act, 1903, the Cooch Behar Municipal Act, 1944, the Chandernagore Municipal Act, 1955, and the Cantonments Act, 1924, or any parts or modifications thereof apply or may hereafter be applied. (3) This section shall come into force at once; the remaining sections shall come into force on such date or dates and in such area or areas as the State Government may, by notification, appoint and different dates may be appointed for different sections and for different areas. Section 2 Definitions In this Act, unless the context otherwise requires,- (a)"Adhyaksha" and "Upadhyaksha", respectively, mean Adhyaksha and Upadhyaksha of a Gram Panchayat; (b) "Anchal Panchayat" means an Anchal Panchayat constituted under this Act; (c) "building" includes a house, out-house, stable, privy, urinal,.....

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.....

Karnataka Sales Tax Act, 1957 Complete Act

Title: Karnataka Sales Tax Act, 1957

State: Karnataka

Year: 1957

.....Inputs Section 5B - Levy of tax on transfer of property in goods (whether as goods or in some other form) involved in the execution of works contracts Section 5C - Levy of tax on the transfer of the right to use any goods Section 6 - Levy of purchase tax under certain circumstances Section 6A - Burden of proof Section 6B - Levy of turnover tax Section 6BB - Omitted Section 6C - Omitted Section 6D - Levy of cess Section 7 - Liability to taxation under this Act of transactions Section 8 - Exemption of tax Section 8A - Power of State Government to notify exemptions and reductions of tax Section 9 - Act to apply to non--resident dealers with certain modifications and additions Chapter IV Section 10 - Registration of dealers, commission agents, etc Section 10A - Procedure for registration Section 10B - Suo motu registration Section 11 - Agents liable to pay tax Chapter V Section 12 - Returns and assessment Section 12A - Assessment of escaped turnover Section 12AA - Assessment in cases of price variation or price revision Section 12B - Payment of tax in advance Section 12C - Summary assessment of certain dealers Section 12D - Cancellation of assessment in.....

Karnataka Sales Tax Act, 1957 Chapter IV

Title: Registration and Grant of Licenses

State: Karnataka

Year: 1957

.....anything contained in sub-section (1),-- (i) every casual trader 6 [x x x]; (ii) every dealer registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956); (iii) every dealer residing outside the State but carrying on business in the State; 7 [(iii-a) every dealer in liquor and/or beer and every dealer in jewellery;] (iv) every manager or agent of a non-resident dealer; and (v) every commission agent, broker, del credere agent, auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, shall get himself registered under this Act, irrespective of the quantum of his total turnover in such goods. 8 [(3) Every miller whether he is a dealer or not shall get himself registered under this Act.] 9 [(4) Nothing contained in this section shall apply to any State Government or the Central Government] 3 [or a statutory body or a local authority except when they buy, sell, supply or distribute goods directly or otherwise for cash or deferred payment or for commission or remuneration or other valuable consideration in the course of.....