Bare Act Search Results

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Preamble 1

Title: Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

State: Karnataka

Year: 1976

THE KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976 [Act, No. 35 Of 1976] [28th April 1976] PREAMBLE An Act to provide for the levy and collection of tax on professions, trades, callings and employments in the State. WHEREAS it is expedient to provide for the levy and collection of a tax on professions, trades, callings and employments; BE it enacted by the Karnataka State Legislature in the Twenty-seventh Year of the Republic of India as follows :-

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Complete Act

Title: Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

State: Karnataka

Year: 1976

.....or to pay tax Section 12 - Penalty for non-payment of tax Section 13 - Recovery of tax, etc Section 14 - Authorities for implementation of the Act Section 14A - Instruction to subordinate authorities Section 15 - Appointment of collecting agents Section 16 - Appeals Section 17 - Appeal to the Appellate Tribunal Section 18 - Revision by Commissioner Additional Commissioner, Joint Commissioner and Deputy Commissioner Section 18A - Revision by High Court in certain cases Section 19 - Accounts Section 20 - Special mode of recovery Section 21 - Production and inspection of accounts and documents and search of premises Section 22 - Refunds Section 23 - Offences and penalties Section 24 - Offences by companies Section 25 - Power to transfer proceedings Section 26 - Compounding of offences Section 27 - Powers to enforce attendance, etc Section 28 - Bar of suits etc Section 28A - Appearance before any authority in proceedings Section 29 - Power to exempt Section 30 - Local authorities not to levy profession tax. Section 31 - Cesses not to be levied in certain cases Section 32 - Grants to local authorities for loss of revenue Section 33 - Power to make rules .....

The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992 Complete Act

State: Tamil Nadu

Year: 1992

.....for the amount due under this Act, whichever is less. (5) Where any person to whom a notice under sub-section (1) is sent proves to the satisfaction of the executive authority that the sum demanded or any part thereof is not due to the assessee or that he does not hold any. money for or on account of the assessee, then nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the executive authority. (6) Any amount of money which a person is required to pay to the executive authority or for which he is personally liable to the executive authority under this section shall, if it remains unpaid, be recoverable as an arrear of land revenue. Notes Section-20 deals with special mode, of recovery after issuing notice to the assessee. 21. (Substituted by Tamil Nadu Act 9 of 1994) [ Production and inspection of accounts and documents and search of premises ] (a) The Commissioner of a Municipal Corporation ; or (b) any executive authority other than a Commissioner of a Municipal Corporation, with the prior approval of, - (i) in the case of Municipalities and townships, constituted under.....

Cantonments (House-accommodation) Act, 1923 Section 13

Title: Option in Certain Cases for Owner on Whom Notice is Issued Under Section 7 to Call Upon the Government to Purchase

State: Central

Year: 1923

(1) If a house, in respect of which a notice is issued under section 7, is shown to the satisfaction of the 1 [Central Government], or is proved by a decree or order of a Court of competent jurisdiction, to have been erected- (a) under any conditions, rules, regulations or orders which were in force in Bengal prior to the eighth day of December, 1864, and conferred on the owner the option of offering the house for sale to the military officer applying for its appropriation for his occupation or to the East India Company or the Government, or (b) under any conditions, rules regulations or orders which were in force in Bombay prior to the first day of June, 1875, and conferred such an option as is described in clause (a), then the owner shall have the option of either complying with the notice of offering the house 2 [for sale to the Central Government]. (2) If the owner elects to sell the house, and 1 [Central Government] is willing to purchase it, the question of the amount of the purchase-money to be paid shall, in the event of disagreement, be referred to 3 [a Civil Court, in accordance with the provisions of Chapter IV]. __________________________ 1. Substituted for.....

The Maharashtra State Tax on Professions, Traders Callings and Employments Act 1975 Complete Act

State: Maharashtra

Year: 1975

.....of the assessee for tax, penalty and interest, whichever is less. (5) Where a person to whom a notice under this section is seat proves to the satisfaction of the Commissioner that the man demanded or any part thereof is not due to the assessee or that he does not hold any money for or on account of the assessee then nothing contained in this section shall be deemed to require such person to pay ally Such SLIM or part thereof, as the case may be, to the Commissioner. (6) Any amount of money which a person is required to pay to the Commissioner or for which he is personally liable to the Commissioner under this section, shall if it remains unpaid be recoverable as an arrear of land revenue. SECTION 18: PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES Any authority under this Act may inspect and search any premises where any profession, trade, calling or employment liable to taxation under this Act is carried on or is suspected to be carried on and may cause production and examination of books, registers, accounts or documents relating thereto and may seize such books, registers, accounts or documents as may be necessary: Provided that, if the said.....

The Sikkim Tax on Professions, Trades, Callings & Employments Act, 2006 Complete Act

State: Sikkim

Year: 2006

.....of the assessee for tax, penalty and interest, whichever is less. (5) Where a person to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the assessee or that he does not hold any money for or on account of the assessee, then, nothing contained in this section shall be deemed to require such person to pay any sum or part thereof, as the case may be, to the Commissioner. (6) The provisions of section 16 shall apply for recovery of any amount of money, if remains unpaid, which a person is required to pay to the Commissioner or for which he is personally liable to the Commissioner under this section. Explanation- For the purpose of this section, "assessee" means any person by whom tax or any other sum of money is payable under this Act. Production and inspection of accounts and documents and search of premises 22. Any authority under this Act may, at all reasonable time, inspect and search any premises, where any profession, trade, calling or employment liable to tax under this Act is carried on and may seize or cause production of books, registers, accounts or documents as may be.....

The Tripura Professions, Trades, Callings & Employments Taxation Act, 1997 Complete Act

State: Tripura

Year: 1997

.....of the assessee for tax, penalty and interest, whichever is less. (5)Where a person to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the assessee, or that he does not hold any money for or an account of the assessee, then nothing contained in this section shall be deemed to require such person to pay any sum or part thereof, as the case may be, to the Commissioner. (6)Any amount of money which a person required to pay the Commissioner or for which he is personally liable to the Commissioner under this section, shall, if it remains unpaid, be recoverable as an arrear of land revenue as the case may be . 17. Production and inspection of accounts and document and search of place of work, etc.- (1) Any authority under this act may, for the purpose of this Act, require any person or any employer to produce before him any accounts or documents relating to his professions, trades, callings or employments, or disbursement of salaries and wages to his employees, as the case may be . (2) All accounts, registers and other documents, either relating to professions, trades, callings or.....

The Jharkhand Tax on Professions, Trades, Callings & Employments Act, 2011 Complete Act

State: Jharkhand

Year: 2011

.....assessee for the amount due under this Act, whichever is less. (5) Where any person to whom a notice under this section is sent proves to the satisfaction of the prescribed authority that the sum demanded or any part thereof is not due by him to the assessee or that he does not hold any money for or on account of the assessee then nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the prescribed authority. (6) Any amount of money which a person is required to pay to the prescribed authority or for which he is personally liable to the prescribed authority under this section, shall if it remains unpaid be recoverable as an arrear of land revenue. Section 18 - Recovery of tax where trade, calling etc. of employer is transferred Where the ownership of the profession, trade, calling or employment of an assessee liable to pay tax is transferred, any tax, penalty or interest or other amount payable under this Act, in respect of such business and remaining unpaid at the time of the transfer, may without prejudice to any action that may be taken for its recovery from the transferor, be recoverable.....

Indian Maritime University Act 2008 Section 49

Title: Transfer of Assets and Options of the Employees

State: Central

Year: 2008

Notwithstanding anything contained in this Act, or in the Statutes or the Ordinances, consequent upon merger of the Training Ship Chanakay, Mumbai, the Marine Engineering and Research Institute, Mumbai, the Marine Engineering and Research Institute, Kolkata, Lal Bahadur Shastri College of Advance Maritime Studies, Mumbai, the National Maritime Academy, Chennai, Indian Institute of Port Management, Kolkata and the National Ship Design and Research Centre, Visakhapatnam into the Indian Maritime University, all the assets and employees shall stand transferred to the University and such employees shall have the following options: (i) the employees of the four training institutes under Indian Institute of Maritime Studies who shall stand transferred to Indian Maritime University shall have the option to continue on deemed deputation in Indian Maritime University on the terms and conditions in force of the Central Government and also continue to retain or to be allotted government residential accommodation on turn and avail of the Central Government Health Scheme facilities till their retirement; (ii) the employees of the National Maritime Academy, Chennai, Indian Institute of.....

Income Tax Act, 1961 Section 115VQ

Title: Period for Which Tonnage Tax Option to Remain in Force

State: Central

Year: 1961

(1) An option for Tonnage Tax Scheme, after it has been approved under subsection (3) of section 115VP, shall remain in force for a period of ten years from the date on which such option has been exercised and shall be taken into account from the assessment year relevant to the previous year in which such option is exercised. (2) An option for Tonnage Tax Scheme shall cease to have effect from the assessment year relevant to the previous year in which (a) the qualifying company ceases to be a qualifying company ; (b) a default is made in complying with the provisions contained in section 115VT or section 115VU or section 115VV ; (c) the tonnage tax company is excluded from the Tonnage Tax Scheme under section 115VZC ; (d) the qualifying company furnishes to the Assessing Officer, a declaration in writing to the effect that the provisions of this Chapter may not be made applicable to it, and the profits and gains of the company from the business of operating qualifying ships shall be computed in accordance with the other provisions of this Act.