Bare Act Search Results

The Chhattisgarh Value Added Sales Tax Act, 2005 Complete Act

State: Chattisgarh

Year: 2005

THE CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005 THE CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005 [Act No. 2 of 2005] [ Published in C.G. Rajpatra (Asadharan) dated 24-3-2005 Pages 108(89-155).] [24th March, 2005] PREAMBLE An Act to levy tax on sales and purchases of goods in the State of Chhattisgarh. Be it enacted by the Chhattisgarh Legislature in the Fifty-fourth Year of the Republic of India as follows:-- Section 1 - Short title, extent and commencement (1) This Act may be called the Chhattisgarh Value Added Sales Tax Act, 2005. (2) It extends to the whole of Chhattisgarh. (3) It shall come into force on such date as the State Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject of context-- (a) "Appellate Deputy Commissioner" means an Appellate Deputy Commissioner of Sales Tax appointed under Section 3 and includes an Additional Appellate Deputy Commissioner of Sales Tax; (b) "Assistant Commissioner" means an Assistant Commissioner of Sales Tax appointed under Section 3 and includes an Additional Assistant Commissioner of Sales Tax; (c) "Board" means Board of.....

The Mizoram Value Added Tax Act, 2005 Complete Act

State: Mizoram

Year: 2005

.....material or for the execution of works contract; (18) "Joint Commissioner" means any persons appointed to be a Joint Commissioner under this Act; (19) "manufacture" with its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods and includes printing, but does not include any such process or mode of manufacture; (20) "output tax" in relation to any period means the tax payable by a dealer under this Act in respect of any sale or purchase of goods by that dealer during that period in the course of his business; (21) "person" includes - (a) an individual; (b) a joint family; (c) a company; (d) a firm; (e) an association of persons or a body of individual; whether incorporated or not; (f) the Central Government or the Government of Mizoram or the Government of any other State or Union Territory in India; (g) a local authority; (22) "place of business" means any place where a dealer carries on the business and includes- (a) any warehouse, go-down, or other place where a dealer stores or processes his goods; (b) any place.....

The Himachal Pradesh Value Added Tax Act, 2005 Complete Act

State: Himachal

Year: 2005

THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 [Act No. 12 of 2005] PREAMBLE An Act to re-enact the law to provide for the levy of a value added tax on the sales or purchases of goods in the State of Himachal Pradesh and for certain other matters connected therewith. BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-sixth Year of the Republic of India, as follows: - Chapter I - PRELIMINARY Section 1 - Short title and commencement (1) This Act may be called the Himachal Pradesh Value Added Tax Act, 2005. (2) It shall come into force from such date as the Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject or context, -- (a) "Act" means the Himachal Pradesh Value Added Tax Act, 2005. (b) "Assessing Authority" means any person appointed by the State Government under sub-section (2) of section 3 to make any assessment under this Act; (c) "business" includes, - (i) any trade, commerce, manufacture, any adventure or concern, in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture,.....

Insurance Regulatory and Development Authority (Microinsurance) Regulation, 2005 Complete Act

State: Central

Year: 2005

.....Authority Act, 1999 (41 of 1999) or in any Rules or Regulations made there under shall have the meanings respectively assigned to them in those Acts or Rules or Regulations. Regulation 3 Tie-up between life insurer and non-life insurer (1) An insurer carrying on life insurance business may offer life micro-insurance products as also general micro-insurance products, as provided herein. Provided that where an insurer carrying on life insurance business offers any general micro-insurance product, he shall have a tie-up with an insurer carrying on general insurance business for this purpose, and subject to the provisions of Sec. 64-VB of the Act, the premium attributable to the general micro insurance product may be collected from the prospect (proposer) by the insurer carrying on life insurance business, either directly or through any of the distributing entities of micro-insurance products as specified in Regulation 4, and made over to the insurer carrying on life insurance business. Provided further that in the event of any claim in regard to general micro-insurance products, the insurer carrying on life insurance business or the distributing entities of micro-insurance.....

Patents (Amendment) Act, 2005 Section 23

Title: Substitution of New Sections for Sections 25 and 26

State: Central

Year: 2005

.....(ii) shall not be available where such publication does not constitute an anticipation of the invention by virtue of sub-section (2) or sub-section (3) of section 29; (c) that the invention so far as claimed in any claim of the complete specification is claimed in a claim of a complete specification published on or after the priority date of the claim of the patentee and filed in pursuance of an application for a patent in India, being a claim of which the priority date is earlier than that of the claim of the patentee; (d) that the invention so far as claimed in any claim of the complete specification was publicly known or publicly used in India before the priority date of that claim. Explanation.-For the purposes of this clause, an invention relating to a process for which a patent is granted shall be deemed to have been publicly known or publicly used in India before the priority date of the claim if a product made by that process had already been imported into India before that date except where such importation has been for the purpose of reasonable trial or experiment only; (e) that the invention so far as claimed in any claim of the complete specification.....

Maharashtra Value Added Tax ,rules Complete Act

State: Maharashtra

Year: 2005

.....a registered dealer means - the total of all taxes payable by him in respect of all his places of business in the State under the Central Sales Tax Act, 1956 and the Act, or as the case may be, the Bombay Sales Tax Act, 1959, after adjustment of the amount of set-off or refund claimed by him, if any under the respective Act. For the purposes of this rule, the expression "previous year" includes the year ending on the 31 st March 2005. Explanation II." For the purposes of this rule, the first six monthly return shall be for the period starting on the appointed day or, as the case may be, 1 st April and ending on the 30 th September. The second six monthly return shall be for the period starting on the 1 st October and ending on the 31 st March. 18. Special provision for first and last return in certain cases and for dealers under the package scheme of incentives. " (1) Where a dealer has become liable to be registered under this Act, the first return to be furnished by him shall be for the period from the appointed day, 1 st April of the year, or as the case may be, from the date of event which makes him liable to pay tax to the end of the quarter containing the date of.....

Jharkhand Value Added Tax Act, 2005 Complete Act

State: Jharkhand

Year: 2005

..... (vii) "Branded" means any goods sold under a name or Trade Mark registered or pending registration of transfer under the Trade and Merchandise Act 1958 (Central Act 43 of 1958) or the Trade Marks Act 1999 (Central Act 47 of 1999). (viii) "Business" includes - (a) The provisions of any services, but excluding the services provided by an employee; (b) Any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure, concern; and (c) Any transaction in connection with, or incidental or ancillary to such trade or services, commerce, manufacture, adventure or concern; referred to in clause (a) and includes any transactions involving goods whether or not in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, scrap or waste materials goods, which are obtained as waste-product, by-product in the course of manufacture or processing of other goods or mining or generation and.....

The Kerala Tax on Entry of Goods into Local Areas (Amendment) Act 2005[1] Complete Act

State: Kerala

Year: 2005

.....Kerala General Sales Tax Act, 1963 or the Kerala Value Added Tax Act, 2003" shall be substituted. 3.Insertion of new section 10A .-In the principal Act, after section 10, the following section shall be inserted, namely:- "10A Further mode of recovery.- (1) The assessing authority may at any time or from time to time by notice in writing (a copy of which shall be forwarded to the importer at his last address known to the assessing authority) require any court or any officer of the Central Government or of the Government of any State or Union Territory or any other person (other than an individual) from whom money is due or may become due to the importer or any court or any such officer or any other person (other than an individual) who holds or may subsequently hold money for or on account of the importer to pay to the assessing authority, either forthwith if the money has become due or is so held or within the time specified in the notice (not being before the money becomes due or is held), so much of the money as is sufficient to pay the amount due by the importer in respect of arrears of tax fee or penalty or the whole of the money when it is equal to or less than the arrears.....

The Kerala Tax on Paper Lotteries Act 2005[1] Complete Act

State: Kerala

Year: 2005

.....in usual draw of lotteries. (d)"Commissioner" means the Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act 1963 (Act 15 of 1963); (e)"Deputy Commissioner" means the Deputy Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963); (f)"Deputy Commissioner (Appeal)" means the Deputy Commissioner (Appeal) of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963; (g)"Draw" means any method by which the prize winning number of numbers are drawn for each lottery, by operation of the draw machine or any other manual mechanical method which selects numbers on a methodology and where the operation is visibly transparent to the viewers; (h)"Joint Commissioner" means the Joint Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963); (i)"Lottery" means a scheme, in whatever form and by whatever name called for distribution of prizes by lot of chance to those persons participating in the chances of a prize by purchasing tickets organized by the Government of India or the Government of a State.....

The Chhattisgarh Fiscal Responsibility and Budget Management Act, 2005 Complete Act

State: Chattisgarh

Year: 2005

THE CHHATTISGARH FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT ACT, 2005 THE CHHATTISGARH FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT ACT, 2005 [Act No. 16 of 2005] ( Published in Chhattisgarh Rajpatra (Asadharan) dated 2-9-2005 Pages 410(44-48).) [2nd September, 2005] PREAMBLE An Act to provide for the responsibility of the State Government to ensure prudence in fiscal management and fiscal stability by progressive elimination of revenue deficit, reduction in fiscal deficit, prudent debt management consistent with fiscal sustainability, greater transparency in fiscal operations of the Government and conduct of fiscal policy in a medium term framework and for matters connected therewith or incidental thereto. Be it enacted by the Chhattisgarh State Legislature in the Fifty-sixth Year of the Republic of India as follows:- Section 1 - Short title, extent and commencement (1) This Act may be called the Chhattisgarh fiscal Responsibility and Budget Management Act, 2005. (2) It extends to the whole of State of Chhattisgarh. (3) It shall come into force from the date of its publication in the official Gazette. Section 2 - Definitions In this Act, unless.....