Bare Act Search Results
Home Bare Acts Phrase: colludeKarnataka Sales Tax Act, 1957 Chapter VII
Title: Miscellaneous
State: Karnataka
Year: 1957
.....and collected a tax on the last purchase of sugarcane in the State at the rate of,-- (i) rupees sixty five per tonne, when purchased by a manufacturer of sugar (including khandasari sugar) whose rate of recovery of sugar exceeds 10.5 percent; (ii) rupees fifty per tonne, when purchased by a manufacturer of sugar (including khandasari sugar) whose rate of recovery of sugar does not exceed 10.5 percent. (2) In addition to the tax payable under sub-section (1) there shall belevied and collected each year by way of cess for the purpose of improvement of roads in sugarcane growing areas reserved for any factory, a tax at the rate of rupees ten per tonne on the purchase of sugarcane by manufacturers of sugar (including khandasari sugar). (3) Every person liable to pay tax under sub-section (1) and cess undersub-section (2) shall furnish such return or returns in such manner and within such period as may be prescribed. (4) Every purchaser shall pay in advance every month the tax payableunder sub-section (1) and cess payable under sub-section (2) on the quantity of sugarcane purchased by him during the preceding month. (5) The provisions of this Act relating to.....
View Complete Act List Judgments citing this sectionCompanies Act, 2013, Section 140
Title: Removal, Resignation of Auditor and Giving of Special Notice
State: Central
Year: 2013
.....(5) of section 139, the auditor shall also file such statement with the Comptroller and Auditor-General of India, indicating the reasons and other facts as may be relevant with regard to his resignation. (3) If the auditor does not comply with sub-section (2), he or it shall be punishable with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees. (4) (i) Special notice shall be required for a resolution at an annual general meeting appointing as auditor a person other than a retiring auditor, or providing expressly that a retiring auditor shall not be re-appointed, except where the retiring auditor has completed a consecutive tenure of five years or, as the case may be, ten years, as provided under sub-section (2) of section 139. (ii) On receipt of notice of such a resolution, the company shall forthwith send a copy thereof to the retiring auditor. (iii) Where notice is given of such a resolution and the retiring auditor makes with respect thereto representation in writing to the company (not exceeding a reasonable length) and requests its notification to members of the company, the company shall, unless the representation is.....
View Complete Act List Judgments citing this sectionParsi Marriage and Divorce Act, 1936 Part IV
Title: Matrimonial Suits
State: Central
Year: 1936
.....habitually so up to the date of the suit: Provided that divorce shall not be granted on this ground, unless the plaintiff (1) was ignorant of the fact at the time of the marriage, and (2) has filed the suit within three years from the date of the marriage; 1[(bb) that the defendant has been incurably of unsound mind for a period of two years or upwards immediately preceding the filling of the suit or has been suffering continuously or intermittently from mental disorder of such kind and to such an extent that the plaintiff cannot reasonably be expected to live with the different. Explanation.-- In this clause, -- (a) the expression "mental disorder" means mental illness, arrested or incomplete development of mind, psychopathic disorder or any other disorder or disability of mind and includes schizophrenia; (b) the expression "psychopathic disorder' means a persistent disorder or disability of mind (whether or not including subnormality of intelligence) which results in abnormally aggressive or seriously irresponsible conduct on the part of the defendant, and whether or not it requires or is susceptible to medical treatment;] (c) that the defendant was at the time of.....
View Complete Act List Judgments citing this sectionParsi Marriage and Divorce Act, 1936 Section 35
Title: Decrees in Certain Suits
State: Central
Year: 1936
In any suit under section 30, 31, 32,1[32A] or 34, whether defended or not, if the Court be satisfied that any of the grounds set forth in those sections for granting relief exist, that none of the grounds therein set forth for withholding relief exist and that- (a) the act or omission set forth in the plaint has not been condoned; (b) the husband and wife are not colluding together; (c) the plaintiff has not connived at or been accessory to the said act or omission; (d) (save where a definite period of limitation is provided by this Act) there has been no unnecessary or improper delay in instituting the suit; and (e) there is no other legal ground why relief should not be granted; then and in, such case, but not otherwise, the Court shall decree such relief accordingly. ________________________ 1. Inserted by the Marriage and Divorce (Amendment) Act, 1988, w.e.f. 15-04-1988.
View Complete Act List Judgments citing this sectionKarnataka Tax on Entry of Goods Act, 1979 Chapter VI
Title: Miscellaneous
State: Karnataka
Year: 1979
.....section 7; or (e) fails to pay within the time allowed any tax assessed on him or any penalty levied on him under this Act; or (f) being a sugar factory including a khandasari sugar factory fails to collect tax as required by sub-section (1) or having collected the tax fails to pay the tax so collected as required by sub-section (2) of section 9-A. (g) fails to issue a sale bill or cash memorandum in accordance with the provisions of sub-sections (2) and (3) of section 17-A; or (h) fails to keep true and complete accounts.] shall , on conviction by a Magistrate, 2 [be liable to a fine which shall not be less than 3 [five hundred rupees] but which may extend to two thousand rupees.] (2) Any person who,- (a) wilfully submits an untrue return, or not being already an assesse under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder, or ; (b) wilfully submits an untrue statement under section 7 ; (c) fraudulently evades the payments of any tax assessed on him, or other amount due from him under this Act, or (d) wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder,.....
View Complete Act List Judgments citing this sectionKarnataka Tax on Entry of Goods Act, 1979 Section 18A
Title: Recognition of Sales Tax Check Posts or Barriers for the Purposes of the Act
State: Karnataka
Year: 1979
.....The owner or person in charge of a goods vehicle carrying any of the 2 [goods] shall carry with him the documents prescribed for the purpose of sub-section (2) of section 28A of the Sales Tax Act and produce and give a copy of the same in the manner and to the officer prescribed in the said section. 3 [(2A) Where the owner or persons incharge of the goods vehicle carrying any goods is not required to carry the documents prescribed for the purpose of sub-section (2) of section 28A of the Karnataka Sales Tax Act, 1957, he shall give a declaration in the prescribed form to the officer prescribed in the said section.] (3) The officer referred to in sub-section (4) of section 28A of the Sales Tax Act may, in cases of the type and in the circumstances mentioned in the said sub-section levy penalty not exceeding double the amount of tax leviable under this Act in respect of the 4 [goods] under transport. 5 [(3A) Where goods are delivered to a carrier or other bailee for transmission, the movement of the goods shall be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Where before delivery is taken from.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Chapter 5
Title: Administration and Collection of Tax
State: Karnataka
Year: 2003
.....not be made after the following time limits.- (a) five years after the end of the prescribed tax period; or (b) three years after evidence of facts, sufficient in the opinion of the prescribed authority to justify making of the re-assessment, comes to its knowledge, whichever is later. (2) If any tax is fraudulently evaded attracting punishment under Section 79, an assessment may be made as if in sub-section (1), reference to five years was a reference to ten years. (3) In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority, a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment as the case may be. Section 41 - Power of rectification of assessment or re-assessment in certain cases (1) Where any assessment or re-assessment or an order of an appellate authority or a revisional authority other than a court or tribunal, is found to be erroneous in so far as it is prejudicial to the interest of the public revenue by a judgement or an.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Section 53
Title: Establishment of Check Posts and Inspection of Goods in Movement
State: Karnataka
Year: 2003
.....to believe that any dealer has attempted to evade payment of any tax, he may issue a protective assessment on such dealer in accordance with sub-section (5) of Section 38. (6) All searches and seizures under sub-section (4) or (5) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974). (7) No person shall tamper with any seal put under sub-clause (i) of clause (c) of sub-section (4). (8) Where the officer-in-charge of the check post or barrier, or the officer empowered as aforesaid, on interception of the goods vehicle or on inspection of any godown, is of the opinion that further verification is necessary with respect to either the accuracy of the particulars furnished in the documents accompanying the goods under transport or in transit, or as to the sufficiency and the cause adduced in respect of any contravention of sub-section (2), he may verify the particulars himself or, if it is necessary to cause it to be verified by referring the matter to any other officer and if such verification is not likely to be completed within a reasonable time, he may direct, in writing, the carrier or the person in charge of.....
View Complete Act List Judgments citing this sectionKarnataka Sales Tax Act, 1957 Section 28A
Title: Establishment of Checkpost or Barrier and Inspection of Goods While in Transit
State: Karnataka
Year: 1957
.....of the said section shall mutatis mutandis apply to such appeal.]] _______________________________ 1. Inserted by Act 28 of 1961 w.e.f. 7.12.1961. 2. Inserted by Act 14 of 1987 w.e.f. 1.4.1987. 3. Substituted by Act 15 of 1996 w.e.f. 5.9.1996. 4. Inserted by Act 18 of 1997 w.e.f. 20.9.1997. 5. Inserted by Act 15 of 1996 w.e.f. 5.9.1996. 6. Explanation and Sub-sections (4) to (7) Inserted by Act 27 of 1969 w.e.f. 2.10.1969. 7. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 8. Substituted by Act 7 of 1997 w.e.f. 1.4.1997. 9. Inserted by Act 23 of 1983 w.e.f. 18.11.1983. 10. Inserted by Act 18 of 1978 w.e.f. 1.9.1978. 11. Substituted by Act 9 of 1986 w.e.f. 1.9.1978. 12. Inserted by Act 4 of 1992 w.e.f. 1.4.1992. 13. Inserted by Act 15 of 1991 w.e.f. 1.4.1991. 14. Omitted by Act 15 of 1996 w.e.f. 5.9.1996. 15. Inserted by Act 11 of 1993 w.e.f. 1.4.1993. 16. Substituted by Act 5 of 2000 w.e.f. 1.4.2000
View Complete Act List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Chapter V
Title: Administration and Collection of Tax
State: Karnataka
Year: 2003
.....not be made after the following time limits. (a) five years after the end of the prescribed tax period; or (b) three years after evidence of facts, sufficient in the opinion of the prescribed authority to justify making of the re-assessment, comes to its knowledge, whichever is later. 1[(2)If any tax is, not paid by a dealer who has failed to get registered though liable to do so or fraudulently evaded attracting punishment under-Section 79, an assessment or re-assessment may be made as if in sub-section (1) reference to five years was a reference to ten years.] (3) In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority, a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment as the case may be. __________________________ 1. Substituted by Act 6 of 2007 w.e.f. 1.4.2007. "(2) If any tax is fraudulently evaded attracting punishment under Section 79, an assessment may be made as if in sub-section (1), reference to five years was a.....
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