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Home Bare Acts Phrase: clearly erroneous Year: 2011 Page 1 of about 11 results (0.009 seconds)

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Finance Act, 2011, (Central) Section 42

Title: Substitution of New Section for Section 28

State: Central

Year: 2011

.....not been paid, part-paid or erroneously refunded, for any reason other than the reasons of collusion or any wilful mis-statement or suppression of facts,-- (a) the proper officer shall, within one year from the relevant date, serve notice on the person chargeable with the duty or interest which has not been so levied or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice; (b) the person chargeable with the duty or interest, may pay before service of notice under clause (a) on the basis of,-- (i) his own ascertainment of such duty; or (ii) the duty ascertained by the proper officer, the amount of duty along with the interest payable thereon under section 28AA or the amount of interest which has not been so paid or part-paid. (2) The person who has paid the duty along with interest or amount of interest under clause (b) of sub-section (1) shall inform the proper officer of such payment in writing, who, on receipt of such information shall not serve any notice under clause (a) of that sub-section in respect of the duty or interest so paid or any.....

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Finance Act, 2011, (Central) Section 63

Title: Substitution of New Section for Section 11a

State: Central

Year: 2011

.....shall not serve any notice under clause (a) of that sub-section in respect of the duty so paid or any penalty leviable under the provisions of this Act or the rules made thereunder. (3) Where the Central Excise Officer is of the opinion that the amount paid under clause (b) of sub-section (1) falls short of the amount actually payable, then, he shall proceed to issue the notice as provided for in clause (a) of that sub-section in respect of such amount which falls short of the amount actually payable in the manner specified under that sub-section and the period of one year shall be computed from the date of receipt of information under sub-section (2). (4) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by the reason of-- (a) fraud; or (b) collusion; or (c) any wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by any person chargeable with the duty, the Central Excise Officer shall, within five years from the relevant date, serve notice on such person requiring him to.....

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Finance Act, 2011, (Central) Section 74

Title: Amendment of Act 32 of 1994

State: Central

Year: 2011

.....by such person and shall proceed to recover such amount in the manner specified in sub-section (1). Explanation.--For the purposes of this sub-section and section 78, specified records means records including computerised data as are required to be maintained by an assessee in accordance with any law for the time being in force or where there is no such requirement, the invoices recorded by the assessee in the books of account shall be considered as the specified records. ; (E) in section 73B, after the first proviso, the following proviso shall be inserted, namely:-- Provided further that in the case of a service provider, whose value of taxable services provided in a financial year does not exceed sixty lakh rupees during any of the financial years covered by the notice issued under sub-section (3) of section 73A or during the last preceding financial year, as the case may be, such rate of interest shall be reduced by three per cent. per annum. ; (F) in section 75, the following proviso shall be inserted, namely:-- Provided that in the case of a service provider, whose value of taxable services provided in a financial year does not exceed sixty lakh rupees during.....

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Finance Act, 2011, (Central) Section 65

Title: Substitution of New Section for Section 11ac

State: Central

Year: 2011

.....levied or paid or short-levied or short-paid or erroneously refunded, by reason of fraud or collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under subsection (10) of section 11A shall also be liable to pay a penalty equal to the duty so determined; (b) where details of any transaction available in the specified records, reveal that any duty of excise has not been levied or paid or short-levied or short-paid or erroneously refunded as referred to in sub-section (5) of section 11A, the person who is liable to pay duty as determined under subsection (10) of section 11A shall also be liable to pay a penalty equal to fifty per cent. of the duty so determined; (c) where any duty as determined under sub-section (10) of section 11A and the interest payable thereon under section 11AA in respect of transactions referred to in clause (b) is paid within thirty days of the date of communication of order of the Central Excise Officer who has determined such duty, the amount of penalty liable to be paid.....

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The Jharkhand Municipal Act, 2011 Complete Act

State: Jharkhand

Year: 2011

.....or the Nagar Panchayat, the Executive Officer of the Municipal Council or the Nagar Panchayat; (47) "Factory" means a factory as defined in the Factories Act, 1948; (48) "Filth" means (a) night soil or other contents of latrines, cesspools and drains; (b) dirt, dung, refuse, useless or offensive materials thrown out in consequence of any process of manufacture, industry or trade; and (c) putrid or putrifying substance, (49) "Finance Commission" means the State Finance Commission constituted under Article 243-I of the Constitution of India and referred to in section 97 of this Act; (50) "Food" includes every article used for food or drink by man, other than drugs or water, and any article which ordinarily enters into, or is used in the composition or preparation of, human food, and also includes confectionery, flavouring and colouring matters, spices and condiments; (51) "Footpath" means a pavement, for use by pedestrians; (52) "Goods" include animals; (53) "Government" means the State Government of Jharkhand; (54) "Holding" means land held under one title or agreement and surrounded by one set of boundaries: Provided that, where two or more adjoining holdings held by the same.....

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Finance Act, 2011, (Central) Section 43

Title: Substitution of New Section for Sections 28aa and 28ab

State: Central

Year: 2011

.....anything contained in any judgment, decree, order or direction of any court, Appellate Tribunal or any authority or in any other provision of this Act or the rules made thereunder, the person, who is liable to pay duty in accordance with the provisions of section 28, shall, in addition to such duty, be liable to pay interest, if any, at the rate fixed under sub-section (2), whether such payment is made voluntarily or after determination of the duty under that section. (2) Interest at such rate not below ten per cent. and not exceeding thirty-six per cent. per annum, as the Central Government may, by notification in the Official Gazette, fix, shall be paid by the person liable to pay duty in terms of section 28 and such interest shall be calculated from the first day of the month succeeding the month in which the duty ought to have been paid or from the date of such erroneous refund, as the case may be, up to the date of payment of such duty. (3) Notwithstanding anything contained in sub-section (1), no interest shall be payable where,-- (a) the duty becomes payable consequent to the issue of an order, instruction or direction by the Board under section 151A; and (b).....

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Finance Act, 2011, (Central) Schedule III

Title: Third Schedule

State: Central

Year: 2011

THIRD SCHEDULE (See section 54) Description of item and its exemption Date of effect (1) (2) Fresh garlic falling under tariff item 0703 20 00 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) imported by the National Consumer Co-operative Federation and the Madhya Pradesh State Co-operative Marketing Federation under an import licence issued by the Central Government and cleared after the 15th day of January, 2003 from so much of the duty of Customs as is in excess of thirty per cent. ad valorem. 15th January, 2003.

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The Chhattisgarh Rent Control Act, 2011 Complete Act

State: Chattisgarh

Year: 2011

THE CHHATTISGARH RENT CONTROL ACT, 2011 THE CHHATTISGARH RENT CONTROL ACT, 2011 [Act No. 19 of 2012] ( Published in C.G. Rajpatra (Asadharan) dated 6-11-2012 Pages 560(14-24).) [23rd May, 2011] PREAMBLE An Act to provide for adjudication of matters relating to rent by a Tribunal and to promote leasing of accommodation by balancing the interests of landlords and tenants. Be it enacted by the Chhattisgarh Legislature in the Sixty-second Year of the Republic of India, as follows:-- Section 1 - Short title, extent and commencement (1) This Act may be called the Chhattisgarh Rent Control Act, 2011. (2) It shall extent in first instance to such of the Municipal areas which are comprising the District Headquarters in the State and later on to such of the other Municipal areas or any areas within the State as the State Government may, by Notification in the Official Gazette, specify from time to time. (3) It shall come into force from the date of its publication in the Official Gazette. Section 2 - Definitions In this Act, unless the context otherwise requires,-- (1) "Accommodation" means any building or part of a building, whether residential or.....

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The Jharkhand Regularization of Unauthorized/deviated Constructions Through Compounding in Urban Areas Act, 2011 Complete Act

State: Jharkhand

Year: 2011

.....COMPOUNDING IN URBAN AREAS ACT, 2011 THE JHARKHAND REGULARIZATION OF UNAUTHORIZED/DEVIATED CONSTRUCTIONS THROUGH COMPOUNDING IN URBAN AREAS ACT, 2011 [Act No. 04 of 2012] PREAMBLE Regional Development Authority and other Local Bodies have been finding it difficult in their task of meeting the increasing demand for residential sites. There is high number of unauthorized constructions on urban land. Such constructions not only increase a tendency to violate rule of law, but also cause extra pressure on civic amenities and disrupt the process of town planning & management. The unauthorized constructions which already have come up over the years cannot possibly be demolished and any complete demolition would not only amount to wastage of national wealth but may, in some cases also create law and order problems. Keeping in view the above points, it is felt necessary to have a comprehensive legislation for regularization of certain types of unauthorized constructions. Section 1 - Short Title and Commencement (1) This Act may be called the Jharkhand Regularization of Unauthorized/Deviated Constructions through compounding in Urban Areas Act, 2011. (2) It shall.....

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The Meghalaya Water Act, 2011 Complete Act

State: Meghalaya

Year: 2011

.....out their functions. (2) Local authorities including town committee shall continue to exercise power and functions as authorized under duly enacted Act of State Government or Central Government as the case may be. (3) Traditional bodies in rural areas may manage water resources, undertake watershed development, supply drinking water and take up minor irrigation. 11. Constitution of State Water Advisory Board " (1) The State Government shall as soon as may be after the commencement of this Act, constitute Meghalaya State Water Advisory Board consisting of the following members, namely (a) Chief Minister who shall be the Chairman of the Board (b) Ministers in charge of Water Resources, Finance, Planning, Forest and Environment, Agriculture, Horticulture, Health, Community and Rural Development, District Council Affairs, Power, Fisheries, Industries, Soil and Water Conservation, Tourism and Urban Affairs Secretaries and Heads of Departments of the Departments mentioned in (b) above. (d) Chief Executive Members of Autonomous District Councils (e) Officers of Central Government relating to water, forest and environment, agriculture not exceeding 5 (five) (f) such.....

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