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Home Bare Acts Phrase: connotationGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 21A
Title: Assessment of Donee when Donor Connot Be Found
State: Central
Year: 1958
.....all due and reasonable diligencecannot find the donor who has made any taxable gifts, for the purpose of serviceof notice under sub-section (2) of section 13 or under section 16, the 2 [AssessingOfficer] may make an assessment of the value of all such taxable gifts made byhim and determine the gift-tax payable by him and for this purpose may, by theissue of the appropriate notice which would have had to be served upon thedonor, require from the donee or donees any accounts, documents or otherevidence which might, under the provisions of section 15, have been requiredfrom the donor. (2) Where any assessment in respect of the taxable gifts made by the donorhas been made under sub-section(1), every donee shall be liable for the gift-taxso assessed: Provided that where the donees are more than one, they shall be jointly andseverally liable for the amount of the gift-tax so assessed: Provided further that the amount of the gift-tax which may be recovered fromeach donee shall not exceed the value of the gift made to him as on the date ofthe gift. (3) The provisions of sections 13, 14 and 16 shall apply to a donee as theyapply to any person referred to in those sections.] .....
View Complete Act List Judgments citing this sectionThe Indian Penal Code 1860 Complete Act
State: Central
Year: 1860
.....Court of Justice (including a liquidator, receiver or Commissioner) whose duty is, as such officer, to investigate or report on any matter of law or fact, or to make, authenticate, or keep any document, or to take charge or dispose of any property or to execute any judicial process, or to a administrator any oath, or to interpret, or to preserve order in the Court, and every person specially authorized by a Court of Justice to perform any of such duties; Fifth--Every juryman, assessor, or member of a Panchayat assisting a Court of Justice or public servant; Sixth--Every arbitrator or other person to whom any cause or matter has been referred for decision or report by any Court of Justice, or by any other competent public authority; Seventh--Every person who holds any office by virtue of which he is empowered to place or keep any person in confinement; Eighth--Every officer of the Government, whose duty it is, as such officer, to prevent offences, to give information of offences, to being offenders to justice, or to protect the public health, safety or convenience; Ninth--Every officer whose duty it is, as such officer, to take, receive, keep or expend any property on behalf of.....
List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Chapter V
Title: Liability to Assessment in Special Cases
State: Central
Year: 1958
.....by Act 4 of 1988, sec. 161, for "Gift-tax Officer" w.e.f. 1-4-1988. 5. Substituted by Act 4 of 1988, sec. 186(1)(a)(i), for "a return under sub-section(2) of section 13" w.e.f. 1-4-1989. 6. Substituted by Act 4 of 1988, sec. 186 (1)(a)(ii), for "as if the notice were a notice issued under sub-section (2) of section 13" w.e.f. 1-4-1989. 7. Substituted by Act 4 of 1988, sec. 186 (1)(b), for "sub-section (2) of Section 13" w.e.f. 1-4-1988. Section 20 - Assessment after partition of a Hindu undivided family (1) Where, at the time of making an assessment, it is brought to the notice of the1[Assessing Officer] that a partition has taken place among the members of a Hindu undivided family, and the1[Assessing Officer], after enquiry is satisfied that the joint family property has been partitioned among the various members or groups of members in definite portions, he shall record an order to that effect and he shall make assessments2[on the value of the taxable gifts] made by the family as such as if no partition has taken place and each member or group of members shall be liable jointly and severally for the tax assessed on the value of the taxable gifts made by the joint.....
View Complete Act List Judgments citing this sectionNational Security Guard Act, 1986 Complete Act
State: Central
Year: 1986
.....the character of such person, knowing or having reason to believe such statement to be false, or knowingly and wilfully suppresses any material fact, shall, on conviction by a Security Guard Court, be liable to suffer imprisonment for a term which may extend to three years or such less punishment as is in this Act mentioned. SECTION 34: FALSIFYING OFFICIAL DOCUMENTS AND FALSE DECLARATIONS - Any person subject to this Act who commits any of the following offences, that is to say,- (a) in any report, return, list, certificate, book or other document made or signed by him, or of the contents of which it is his duty to ascertain the accuracy knowingly makes, or is privy to the making of, any false or fraudulent statement; or (b) in any document of the description mentioned in clause (a) knowingly makes, or is privy to the making of, any omission, with intent to defraud, or (c) knowingly and with intent to injure any person, or knowingly and with intent to defraud, suppresses, defaces, alters or makes away with any document which it is his duty to preserve or produce; or (d) where it is his official duty to make a declaration respecting any matter, knowingly makes a false.....
List Judgments citing this sectionPublic Interest Disclosure (Protection of Informers) Act, 2002 Section 2
Title: Definitions
State: Central
Year: 2002
.....which is subject to the control of the Central Government and which is notified by that Government in this behalf in the Official Gazette; (i) "victimisation" with all its grammatical variations, in relation to a public servant other than a Minister, shall include - (A) suspension pending inquiry, transfer, dilution or withdrawal of duties, powers and responsibilities, recording adverse entries in the service records, issue of memos, verbal abuse, all classes of major or minor punishment specified in the disciplinary rules, orders or regulations applicable to such public servant and such other type of harassment; (B) any of the acts referred to in sub clause (A) whether committed by the person against whom a disclosure is made or by any other person or public authority at his instance.
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Complete Act
Title: Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]
State: Central
Year: 1958
..... Section41B - Disclosure of information respecting assessees Section41C - Return of gifts etc., not to be invalid on certain grounds Section42 - Bar of suits in civil court Section43 - Appearance before Gift-tax authorities by authorised representatives Section43A - Appearance by registered valuer in certain matters Section44 - Agreement for avoidance or relief of double taxation with respect to gift-tax Section44A - Rounding off of taxable gifts Section44B - Rounding off of tax, etc Section45 - Act not to apply in certain cases Section46 - Power to make rules Section46A - Power to make exemption, etc., in relation to certain Union territories Section47 - Power to remove difficulties ScheduleI - FIRST SCHEDULE ScheduleII - SECOND SCHEDULE
List Judgments citing this sectionAir Force Act, 1950 Complete Act
State: Central
Year: 1950
.....he - is ordered by land, sea or air, and that he will obey all commands of any officer set over him, even to the peril of his life. (3) The fact of an enrolled person having taken the oath or affirmation directed by this section to be taken shall be entered on his enrolment paper and authenticated by the signature of the officer administering the oath or affirmation. CHAPTER 04: CONDITIONS OF SERVICE SECTION 18: TENURE OF SERVICE UNDER THE ACT - Every person subject to this Act shall hold office during the pleasure of the President. SECTION 19: TERMINATION OF SERVICE BY CENTRAL GOVERNMENT - Subject to the provisions of this Act and the rules and regulations made thereunder, the Central Government may dismiss, or remove from the service any person subject to this Act. SECTION 20: DISMISSAL, REMOVAL OR REDUCTION BY CHIEF OF THE AIR STAFF AND OTHER OFFICERS - (1)9[The Chief of the Air Staff] may dismiss or remove from the service any person subject to this Act other than an officer. (2)9[The Chief of the Air Staff] may reduce to a lower grade or rank or the ranks, any warrant officer or any non-commissioned officer. (3) An officer having power not less than.....
List Judgments citing this sectionCode of Criminal Procedure, 1898 Complete Act
State: Central
Year: 1898
.....as such Magistrate, exercised the powers of an Assistant Sessions Judge, he may be invested with the powers under this section notwithstanding the fact that he has not exercised the powers of Magistrate of the first class for not less than ten years." Act 19 of 1969, Section 3 and Schedule, Item 14 (in Delhi on 2-10-1969). WEST BENGAL In its application to the State of West Bengal, for Section 30, substitute the following, namely: "30. Offences punishment with imprisonment not exceeding seven years.-Notwithstanding any thing contained in Section 28 or Section 29, the State Government may, in consultation with the High Court, invest any Judicial Magistrate of the first class with power to try as a Magistrate all offences not punishable with death or with imprisonment for life or with imprisonment for a term exceeding seven years : Provided that no Judicial Magistrate of the first class has, prior to his appointment as such powers unless he has, for not less than ten years, exercised powers not inferior to those of a Judicial Magistrate of the first class : Provided further that if any Judicial Magistrate of the first class has, prior to his appointment as such Magistrate,.....
List Judgments citing this sectionFinance (No. 2) Act, 1980 Complete Act
State: Central
Year: 1980
.....mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture or processing of goods or in mining. Explanation.-- For the purposes of this clause, a company shall be deemed to be mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture or processing of goods or in mining, if the income attributable to any one or more of the aforesaid activities included in its total income of the previous year (as computed before making any deduction under Chapter VIA of the Income-tax Act) is not less than fifty-one per cent. of such total income, (d) "insurance commission" means any remuneration or reward, whether by way of commission or otherwise, for soliciting or procuring insurance business (including business relating to the continuance, renewal or revival of policies of insurance): (e) "net agricultural income", in relation to a person, means the total amount of agricultural income, from whatever source derived, of that person computed in accordance with the rules contained in pan IV of the First.....
List Judgments citing this sectionOil Industry (Development) Act, 1974 Complete Act
State: Central
Year: 1974
.....facilities for production, handling, storage and transport of crude oil; (c) refining and marketing of petroleum and petroleum products; (d) the manufacture and marketing of petrochemicals and fertilisers; (e) scientific technological and economic research which could be directly or indirectly, useful to oil industry; (f) experimental or pilot studies in any field of oil industry; (g) training of personnel, whether in India or outside, engaged or to be engaged in any field of oil industry and such other measures as may be prescribed. (4) The Board may Board such fees or receive such commission as it may deem appropriate for any services rendered by it in the exercise of its functions. (5) The Board may transfer for consideration any instrument relating to loans or advances granted by it to any oil industrial concern or other person. (6) The Board may do all such things as may be incidental to or consequential upon the discharge of its functions under this Act. SECTION 07: PRINCIPLES AND CONDITIONS OF ASSISTANCE (1) Before rendering any assistance to any oil industrial concern of other person, the Board shall have regard to such directions as the Central Government may issue in.....
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