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Wealth-tax Act, 1957 Chapter V

Title: Liability to Assessment in Special Cases

State: Central

Year: 1957

.....assessment year.] ________________________ 1. Substituted by Act 44 of 1980, sec. 40(a), for "In the case of assetschargeable to tax under this Act" w.e.f. 1-4-1980. 2. Substituted by Act 46 of 1964, sec. 20(a), for "on whose behalf" w.e.f. 1-4-1965. 3.Inserted by Act 16 of 1981, sec. 26(a) w.e.f. 1-4-1981. 4. Substituted by Act 4 of 1988, sec. 127, for "Wealth-tax Officer" w.e.f. 1-4-1988. 5. Inserted by Act 44 of1980, sec. 40(b) w.e.f. 1-4-1980. 6. The words '(all of which persons are hereinafter in this sub-section included in the term "beneficiary")' omitted by Act 46 of 1964, sec. 20(b)(i) w.e.f. 1-4-1965. 7. Substituted by Act 46 of 1964, sec. 20(b)(ii), for "on behalf of such beneficiary" w.e.f. 1-4-1965. 8.Substituted by Act 19 of 1970, sec. 26(e) w.e.f. 1-4-1971. 9. Substituted by Act 16 of 1981, sec. 26(b)(i), for "Notwithstanding anything contained in this section" w.e.f. 1-4-1981. 10. Substituted by Act 44of 1980, sec. 40(c)(i) w.e.f. 1-4-1980. 11. Substituted by Act 66 of 1976, sec. 27(4), for "the Schedule" w.e.f. 1-4-1977. 12. The words "in the case of an individual" omitted by Act 32 of 1971, sec. 34(a) w.e.f. 1-4-1972. 13. Substituted.....

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Karnataka Sales Tax Act, 1957 Section 43

Title: Assessments to Tax or Taxes in Certain Cases

State: Karnataka

Year: 1957

.....is not less than the turnover specified under sub-section (5) of section 5 or section 6B, as amended by the Karnataka Sales Tax (Amendment) 14 [Act, 1987 (Karnataka Act 14 of 1987)], it shall be assessed to tax in accordance with the provisions of this Act. Where the returned turnover is less than the turnover specified under the said sections, then, notwithstanding anything contained in this Act, such returned turnover shall be assessed to tax under this Act, if the turnover of the dealer for the year immediately preceding the assessment year referred to in clause (i) was not less than the turnovers specified under the said sections. (iii) (a) Notwithstanding anything contained in this Act, in the case of a dealer permitted to pay any amount by way of composition under section 17, such dealer shall pay the amount due for the period ending 31st day of March, 14 [1989] at the rates permitted in form 8-A and his assessment shall be completed as specified in clause (b). (b) Where the assessing authority is satisfied that the returnedturnover is correct and complete or where the returned turnover appears to the assessing authority to be incorrect and incomplete, after.....

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Karnataka Stamp Act, 1957 Chapter V

Title: Allowances for Stamps in Certain Cases

State: Karnataka

Year: 1957

.....the enquiry to be made, the1[Deputy Commissioner] may, on application made within the period prescribed in Section 48, and if he is satisfied as to facts, make allowance for impressed stamps spoiled in the cases hereinafter mentioned namely:- (a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by any error in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person; (b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto; (c) the stamp used for an instrument executed by any party thereto which, - (1) has been afterwards found to be absolutely void in law from the beginning; (2) has been afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended; (3) by reason of the death of any person by whom it is necessary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, cannot be completed so as to effect the intended transaction in the form proposed; (4) for want of the execution thereof by.....

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Agricultural Income-tax Act, 1957 Section 26

Title: Assessment in Case of Discontinued Company, Firm or Association or Dissolved Firm

State: Karnataka

Year: 1957

.....thereof, or on the recipient, as the case may be, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 18 and the provisions of the Act shall, so far as may be, apply accordingly, as if the notice were a notice issued under that sub-section.] (6) Where such an order has not been passed in respect of a company, firm or association hitherto assessed as the business not discontinued or in respect of a firm or 42 association hitherto assessed as not dissolved, such firm or association shall not be deemed to have been dissolved or the business of such company, firm or association shall not be deemed to have been discontinued, for the purpose of this Act. (7) Notwithstanding anything contained in sections 32A, 34, 35, 36, 37 or 55, in cases where before the discontinuance of business or dissolution of the firm or association, hitherto assessed as firm or association or on such company the crop is harvested and disposed of but full payment has not been received for such crop, or the crop is harvested and not disposed of proceedings to assess or reassess the income from such crop or to revise any assessment, or.....

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Karnataka Sales Tax Act, 1957 Section 19A

Title: Deduction of Tax at Source in Case of Works Contract

State: Karnataka

Year: 1957

.....for them, in the State, an amount calculated,-- (a) in the case of a dealer who is permitted to pay amount by way of composition under sub-section (6) of section 17, at the rate of four percent of the total amount payable to such dealer, (b) in the case of a dealer other than the dealer referred to in clause (a), at the rates specified in the Sixth Schedule: Provided that,-- (i) no such deduction shall be made if the amount payable to a dealer by the authorities mentioned in sub-section (1), is less than one lakh rupees in a year; or 4 [(ii) subject to such conditions and in such circumstances as may be prescribed, the Commissioner may notify on application made by any dealer that no deduction shall be made in respect of such dealer;] 5 [(iii)] if any works contract for execution for the authorities mentioned in sub-section (1), involves only labour or service but does not involve transfer of property in goods and it is certified to be so by the assessing authority or by the assessing authority of the area on an application made by any dealer, the provisions of sub-section (1) shall not apply and every such application shall be disposed of by the assessing.....

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Navy Act, 1957 Section 111

Title: Plea of No Case and Defence of Accused

State: Central

Year: 1957

.....give evidence as a witness on his own behalf should he desire to do so and should he make a request in writing to do so, but that he will thereby render himself liable to cross-examination. (7) If the accused does not apply to give evidence, he may make a statement as to the facts of the case, and if he has no defence witnesses to examine as to facts, the prosecutor may sum up his case and the accused shall be entitled to reply. (8) If the, accused or any one of the several accused applies to give evidence and there are no other witnesses in the case for the defence, other than witnesses as to character, then the evidence of such accused shall be recorded and if the accused so desires the witnesses as to character shall be examined and the prosecutor shall then sum up his case and the accused may reply. (9) If the accused or any one of the accused adduces any oral evidence as to facts other than his own evidence, if any, the accused may then sum up his case on the conclusion of that evidence and the prosecutor shall be entitled to reply.

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Karnataka Sales Tax Act, 1957 Section 28AAA

Title: Power to Purchase in Case of Under Valuation of Goods to Evade Tax

State: Karnataka

Year: 1957

.....Commissioner of Commercial Taxes, may appeal to the Appellate Tribunal. (6) Such appeal shall be dealt with as if it were an appeal filed under section 20 or section 22, as the case may be, and all the provisions of that section shall mutatis mutandis apply to such appeal. (7) The authority or officer purchasing goods in exercise of the powers of sub-section (1) subject to provisions of sub-section (6), shall dispose of the goods in public auction within thirty days from the date of such purchase and for value not less than the price paid to the owner of the goods. The sale proceeds so realised should forthwith be paid into the Government Treasury. Explanation.--For the purpose of this section,-- (i) 'Prevailing market price' shall mean the published wholesale price in force in the market at about the time proceedings are taken to purchase such goods. (ii) 'Fair market value' shall mean the price at which the goods are generally bought or sold in the market by dealers in such goods at about the time proceedings are taken to purchase such goods. (iii) 'MRP' or 'Maximum Retail Price' shall mean the price marked on the package in which the goods are contained. (iv).....

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Agricultural Income-tax Act, 1957 Section 17A

Title: Powers of Comissioner to Transfer Cases

State: Karnataka

Year: 1957

1[17A. Powers of Comissioner to transfer cases The Commissioner may, by an order in writing, transfer any case or classes of cases, or cases or classes of cases relating to any area or any specified persons or classes of persons, from,-- (a) an2[Assistant Commissioner of Agricultural Income-tax] to any other2[Assistant Commissioner of Agricultural Income-tax], or (b) a2[Joint Commissioner] to any other2[Joint Commissioner.]] ________________________ 1. Inserted by Act 38 of 1986 w.e.f. 17.10.1986 2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992

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Wealth-tax Act, 1957 Section 22C

Title: Application for Settlement of Cases

State: Central

Year: 1957

.....for reassessment, wealth-tax shall be calculated on the aggregate of the net wealth as assessed in the earlier proceeding for assessment under section 16 or section 17 and the wealth disclosed in the application as if such aggregate were the net wealth.] (1C) The additional amount of wealth-tax payable in respect of the wealth disclosed in the application relating to the previous year referred to in sub-section (1B) shall be; (a) in a case referred to in clause (i) of that sub-section, the amount of wealth-tax calculated under that clause; (b) in a case referred to in clause (ii) of that sub-section, the amount of wealth-tax calculated under that clause as reduced by the amount of wealth-tax calculated on the net wealth returned for that year; 8[(c) in a case referred to in clause (iii) of that sub-section, the amount of wealth-tax calculated under that clause as reduced by the amount of wealth-tax calculated on the net wealth assessed in the earlier proceeding for assessment under section/ 16 or section 17.]] (1D) Where the wealth disclosed in the application relates to more than one assessment year, the additional amount of wealth-tax payable in respect of the.....

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Wealth-tax Act, 1957 Section 21A

Title: Assessment in Cases of Diversion of Property, or of Income from Property, Held Under Trust for Public Charitable or Religious Purposes

State: Central

Year: 1957

.....- (a)any part of the property or income of a trust shall be deemed to have been usedor applied for the benefit of any person referred to in subsection (3) ofsection 13 of the Income-tax Act in every case in which it can be so deemed tohave been used or applied within the meaning of clause (c) of sub-section (1) ofthat section at any time during the period of twelve months ending with therelevant valuation date; 10 [*****] (b)"trust" includes any other legal obligation. _______________________ 1.Insertedby Act 16 of 1972, sec. 46 w.e.f. 1-4-1973. 2.Substitutedby Act 18 of 1992, sec. 95, for "Notwithstanding anything contained in clause(i) of sub-section (1) of section 5, where any property is held" w.e.f.1-4-1993. 3.Substitutedby Act 33 of 1996, sec. 58, for "Where any property is held" w.e.f 1-4-1993. 4.Substitutedby Act 21 of 1984, sec. 39(b)(1) w.e.f. 1-4-1985. 5.Omittedby Act 18 of 1992, sec. 95(b) w.e.f. 1-4-1993. 6.Second Proviso omitted by Act 18 of 1992, sec. 95(c) w.e.f. 1-4-1993. 7.Insertedby Act 21 of 1984, sec. 34(b)(2) w.e.f. 1-4-1985. 8.Substitutedby Act 18 of 1992, sec. 95(d)(i), for "Provided also that". 9.Substitutedby Act 18 of 1992,.....

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