Case in - State Central - Year 2001 - Bare Acts

Taxation Laws (Amendment) Act, 2001 Section 8

Title: Installment of Advance Tax in Case of Additional Surcharge, Payable on 15th March, 2001

State: Central

Year: 2001

Notwithstanding anything contained in the Income-tax Act, the surcharge payable under section 2 of, and Part III of the First Schedule to, the principal Act, as amended by this Act,-- (i) In the case of an assessee, in respect of the installment of "advance tax" paid or payable on or before the 15thday of June, 2000, the 15th day of September, 2000 and the 15th day of December, 2000, shall be payable on or before the 15th day of March, 2001; (ii) In any case in which income-tax has to be charged under sub-section (4) of section 172 or sub-section (2) Of section 174 or section 175 or sub-section (2) of section 176 of the Income-tax Act, shall be payable, only where such income-tax is so charged after the date on which this Act comes into force.

View Complete Act List Judgments citing this section

Narcotic Drugs and Psychotropic Substances (Amdndment) Act, 2001 Section 41

Title: Application of This Act to Pending Cases

State: Central

Year: 2001

(1) Notwithstanding anything contained in sub-section (2) of section 1, all cases pending before the courts or under investigation at the commencement of this Act shall be disposed of in accordance with the provisions of the principal Act as amended by this Act and accordingly, any person found guilty of any offence punishable under the principal Act, as it stood immediately before such commencement, shall be liable for a punishment which is lesser than the punishment for which he is otherwise liable at the date of the commission of such offence: Provided that nothing in this section shall apply to cases pending in appeal. (2) For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this Act has not come into force.

View Complete Act List Judgments citing this section

Energy Conservation Act 2001 Section 42

Title: Power of Chairperson to Transfer Cases

State: Central

Year: 2001

On the application of any of the parties and after notice to the parties, and after hearing such of them as he may desire to be heard, or on his own motion without such notice, the Chairperson of the Appellate Tribunal may transfer any case pending before one Bench for disposal, to any other Bench.

View Complete Act List Judgments citing this section

Finance Act 2001 Chapter 2

Title: Rates of Income-tax

State: Central

Year: 2001

.....be the income-tax in respect of the total income. (3) In cases to which the provisions of Chapter XII or Chapter XII-A or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, the tax chargeable shall be determined as provided in that Chapter or that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be : Provided that the amount of income-tax computed in accordance with the provisions of sections 112 and 113, shall be increased by a surcharge for purposes of the Union or surcharge as provided in Paragraph A, B, C, D or E, as the case may be, of Part I of the First Schedule : Provided further that in respect of any income chargeable to tax under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E and 115JB of the Income-tax Act, the amount of income-tax computed under this sub-section shall be increased,- (a) by a surcharge for purposes of the Union, Calculated, - (i) in the case of a co-operative society, a firm and a local authority, at the rate of twelve per cent. of such income-tax; (ii) in the case of a.....

View Complete Act List Judgments citing this section

Finance Act 2001 Section 2

Title: Income-tax

State: Central

Year: 2001

.....be the income-tax in respect of the total income. (3) In cases to which the provisions of Chapter XII or Chapter XII-A or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, the tax chargeable shall be determined as provided in that Chapter or that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be : Provided that the amount of income-tax computed in accordance with the provisions of sections 112 and 113, shall be increased by a surcharge for purposes of the Union or surcharge as provided in Paragraph A, B, C, D or E, as the case may be, of Part I of the First Schedule : Provided further that in respect of any income chargeable to tax under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E and 115JB of the Income-tax Act, the amount of income-tax computed under this sub-section shall be increased,- (a) by a surcharge for purposes of the Union, Calculated, - (i) in the case of a co-operative society, a firm and a local authority, at the rate of twelve per cent. of such income-tax; (ii) in the case of a.....

View Complete Act List Judgments citing this section

Finance Act 2001 Schedule III

Title: Third Schedule

State: Central

Year: 2001

.....of opium and their derivatives; salts thereof: 2939.11 -- Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof 35% .. 2939.19 -- Other 35% .."; (b) after sub-heading No. 2939.42 and the entries relating thereto, the following sub-heading and entry shall be inserted, namely:-- "2939.43 -- Cathine (INN) and its salts 35% 25%"; (c) for sub-heading No. 2939.50 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely:-- "-Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof: 2939.51 -- Fenetylline (INN) and its salts 35% 25% 2939.59 -- Other 35% 25%"; (d).....

View Complete Act List Judgments citing this section

Protection of Plant Varieties and Farmers-rights Act, 2001 Section 15

Title: Registrable Varieties

State: Central

Year: 2001

.....that a trial of a new variety which has not been sold or otherwise disposed of shall not affect the right to protection: Provided further that the fact that on the date of filing the application for registration, the propagating or harvested material of such variety has become a matter of common knowledge other than through the aforesaid manner shall not affect the criteria of novelty for such variety; (b) distinct, if it is clearly distinguishable by at least one essential characteristic from any other variety whose existence is a matter of common knowledge in any country at the time of filing of the application. Explanation.-- For the removal of doubts, it is hereby declared that the filing of an application for the granting of a beerder's right to a new variety or for entering such variety in the official register of varieties in any convention country shall be deemed to render that variety a matter of common knowledge from the date of the application in case the application leads to the granting of the breeder's right or to the entry of such variety in such official register, as the case may be; (c) uniform, if subject to the variation that may be expected from the.....

View Complete Act List Judgments citing this section

Finance Act 2001 Section 103

Title: Amendment of Section 28

State: Central

Year: 2001

.....or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, where it is possible to do so, shall determine the amount of such duty or the interest, within a period of one year; and (ii) in any other case, where it is possible to do so, shall determine the amount of duty which has not been levied or has been short-levied or erroneously refunded or the interest payable which has not been paid, part paid or erroneously refunded, within a period of six months, from the date of service of the notice on the person under sub-section (1). (2B) Where any duty has not been levied or has been short-levied or erroneously refunded, or any interest payable has not been paid, part paid or erroneously refunded, the person, chargeable with the duty or the interest, may pay the amount of duty or interest before service of notice on him under sub-section (1) in respect of the duty or the interest, as the case may be, and inform the proper officer of such payment in writing, who, on receipt of such information, shall not serve any notice under sub-section (1) in respect of the duty or the interest so.....

View Complete Act List Judgments citing this section

Finance Act 2001 Schedule VIII

Title: Eighth Schedule

State: Central

Year: 2001

..... "(iii) where the licensing authority grants an extension of the period for fulfilment of export obligation in terms of, and subject to satisfaction of such conditions as may be specified in a Public Notice of the Government of India in the Ministry of Commerce in this regard, the said period of fulfilment of export obligation may be extended, but shall in no case be extended beyond the 31st March, 2002.". 2. G.S.R. 423(E), dated the 20th April, 1992 (160/92-CUSTOMS, dated the 20th April, 1992) (i) In the said notification, after condition (iii), the following condition shall be inserted, namely,-- 20th April, 1992. "(iv) where the licensing authority grants an extension of the period for fulfilment of export obligation or regularisation of shortfall in export obligation not exceeding 5% of such export obligation, in terms of, and subject to satisfaction of such conditions as may be specified in a Public Notice of the Government of India in the Ministry of Commerce in this regard, the said period of fulfilment of export obligation may be extended, but shall in no case be extended beyond the .....

View Complete Act List Judgments citing this section

Code of Criminal Procedure (Amendment) Act, 2001 Section 3

Title: Amendment of Section 127

State: Central

Year: 2001

In section 127 of the principal Act, -- (i) For sub-section (1), the following sub-section shall be substituted, namely: -- "(1) On proof of a change in the circumstances of any person, receiving, under section 125 a monthly allowance for the maintenance or interim maintenance, or ordered under the same section to pay a monthly allowance for the maintenance, or interim maintenance, to his wife, child, father or mother, as the case may be, the Magistrate may make such alteration, as he thinks fit, in the allowance for the maintenance or the interim maintenance, as the case may be." (ii) In sub-section (3), in clause (c), for the word "maintenance", the words "maintenance or interim maintenance, as the case may be," shall be substituted; (iii) In sub-section (4),-- (a) For the words "monthly allowance has been ordered", the words "monthly allowance for the maintenance and interim maintenance or any of them has been ordered" shall be substituted; (b) For the words "as monthly allowance in pursuance of, the words "as monthly allowance for the maintenance and interim maintenance or any of them, as the case may be, in pursuance of" shall be substituted.

View Complete Act List Judgments citing this section

Bare Act Search Results