Bare Act Search Results

Asansol Municipal Corporation Act, 1990 Complete Act

State: West Bengal

Year: 1990

.....performance amusement, game or sport to which persons are ordinarily admitted on payment; (20) "factory" means a factory as defined in the Factories Act, 1948; (21) "filth" includes offensive matter and sewage; (22) "goods" includes animals; (23) "habitable room" means a room constructed or adapted for human habitation; 55. Clause (23A) ins. by W.B. Act 17 of 1995. 5a. Clauses (8A), (13A). (14A), (25A). (56A) and (69A) ins. by W.B. Act 31 of 1997. (23A) "holding" means land held under one title or agreement and surrounded by one set of boundaries: Provided that where two or more adjoining holding form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act. Explanation. Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause; (24) "house drain" means any drain of one or more premises used for the drainage of such premises; (25) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilised for the purpose of serving.....

Chandernagore Municipal Corporation Act, 1990 Complete Act

State: West Bengal

Year: 1990

.....performance amusement, game or sport to which persons are ordinarily admitted on payment; (22) "factory" means a factory as defined in the Factories Act, 1948; (23) "filth" includes offensive matter and sewage; (24) "habitable room" means a room constructed or adapted for human habitation; 66. Clause (25A) ins. by W.B. Act 17 of 1995. (25A) "holding" means land held under one title or agreement and surrounded by one set of boundaries: Provided that where two or more adjoining holdings form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act. Explanation. Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause; (26) "house drain" means any drain of one or more premises used for the drainage of such premises; (27) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilised for the purpose of serving as or carrying a drain or affording access to a latrine, urinal, cesspool or other receptacle of filth or.....

Finance Act,1990 Chapter III

Title: Direct Taxes

State: Central

Year: 1990

.....turnover" shall not include any sum referred to in clauses (iiia), (iiib) and (iiic) of section 28;'; (iii) in clause (d), for the words "manufacturing goods", the words and brackets "manufacturing (including processing) goods" shall be substituted. Section 23 - Amendment Of Section 80HHD In section 80HHD of the Income-tax Act, with effect from the 1st day of April, 1991, - (a) in sub-section (2), for the words "by the assessee in convertible foreign exchange", the words and brackets "in, or brought into, India by the assessee in convertible foreign exchange within a period of six months from the end of the previous year or, where the Chief Commissioner or Commissioner is satisfied (for reasons to be recorded in writing) that the assessee is, for reasons beyond his control, unable to do so within the said period of six months, within such further period as the Chief Commissioner or Commissioner may allow in this behalf" shall be substituted; (b) for sub-section (3), the following sub-section shall be substituted, namely :- '(3) For the purposes of sub-section (1), profits derived from services provided to foreign tourists shall be the amount which bears to the.....

Finance Act,1990 Section 30

Title: Amendment of Chapter Viii

State: Central

Year: 1990

.....and subject to the provisions of sections 88 and 88A, the deductions specified in those sections. (2) The aggregate amount of the deductions under section 88 or section 88A shall not, in any case, exceed the amount of income-tax (as computed before allowing the deductions under this Chapter) on the total income of the assessee with which he is chargeable for any assessment year. 88. Rebate on life insurance premia, contribution to provident fund, etc. - (1) Subject to the provisions of this section, an assessee, being - (a) an individual, or (b) a Hindu undivided family, or (c) an association of persons or a body of individuals consisting, in either case, only of husband and wife governed by the system of community of property in force in the State of Goa and the Union territories of Dadra and Nagar Haveli and Daman and Diu, shall be entitled to a deduction, from the amount of income-tax (as computed before allowing the deductions under this Chapter) on his total income with which he is chargeable for any assessment year, of an amount equal to twenty per cent. of the aggregate of sums referred to in sub-section (2). (2) The sums referred to in sub-section (1).....

Finance Act,1990 Section 10

Title: Substitution of New Section for Section 33ab

State: Central

Year: 1990

.....from the 1st day of April, 1991, namely :- '33AB. Tea Development Account. - (1) Where an assessee carrying on business of growing and manufacturing tea in India has, before the expiry of six months from the end of the previous year or before furnishing the return of his income, whichever is earlier, deposited with the National Bank any amount or amounts in an account (hereafter in this section referred to as the special account) maintained by the assessee with that Bank in accordance with, and for the purposes specified in, a scheme (hereafter in this section referred to as the scheme) approved in this behalf by the Tea Board, the assessee shall, subject to the provisions of this section, be allowed a deduction (such deduction being allowed before the loss, if any, brought forward from earlier years is set off under section 72) of - (a) a sum equal to the amount or the aggregate of the amounts so deposited; or (b) a sum equal to twenty per cent. of the profits of such business (computed under the head "Profits and gains of business or profession" before making any deduction under this section), whichever is less : Provided that where such assessee is a firm, or.....

The Mizoram Exhibition of Films on Television Screen Through Video Cassette Players Act, 1990 Complete Act

State: Mizoram

Year: 1990

.....film other than a film which has been certified as suitable for public exhibition by the authority constituted under Section 3 of the Cinematograph Act, 1952 (Central Act XXXVII of 1952), and which, when exhibited, displays the prescribed mark of that authority, and has not been altered or tampered with in any way since such mark was affixed thereto. (2) No person licensed under this Act for keeping a Video Library shall sell, let to hire, distribute, exchange or put into circulation in any manner whatsoever any film other than a film which has been certified as suitable for public exhibition by the authority constituted under Section 3 of the Cinematograph Act, 1952 (Central Act XXXVII of 1952), and which, when exhibited, displays the prescribed mark of that authority, and has not been altered or tampered with in any way since such mark was affixed thereto. Section 10 - Power of Government of licensing authority to suspend exhibition of film in certain cases (1) The Government in respect of the whole of the State or any part thereof, and the licensing authority within jurisdiction, may, if they or he are or is of opinion that any film which is being or is about to.....

The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 Complete Act

State: Rajasthan

Year: 1990

.....separately by the hotelier; (p) "registered hotelier" means a hotelier registered under this Act; (q) "rules" means the rules made under this Act; (r) "Sales Tax Act" means the Rajasthan Sales Tax Act, [1994]; (s) "State" means the State of Rajasthan; (t) "Tax" means the tax payable under this Act; (u) "turnover" means the aggregate of the amounts of the monetary consideration received or receivable by a hotelier or by his agent in respect of the luxuries provided in a hotel during a given period; (v) "year" means the financial year which shall also be known as the assessment year. (2) All words and expression which are used but are not defined in this Act and are defined in the Sales Tax Act shall have the meanings assigned to them in that Act. 3. Incidence of taxation.- (1) There shall be levied a tax on the turnover of a hotelier and such tax shall be payable by him in accordance with the provisions of this Act. (Substituted by Raj. Act No. 9of 1997, w.e.f. 30.3.1997.) [(2) If a person other than the owner (including part-owner) is for the time being incharge of a hotel, then such person (excluding the manager or incharge of the hotel who is merely.....