Bare Act Search Results

Cardamom Act, 1965 Chapter I

Title: Preliminary

State: Central

Year: 1965

.....sub-section (1) applies shall be deemed to be goods of which the import or export has been prohibited or restricted under section 11 of the Customs Act, 1962(52 of 1962), and the provisions of that Act shall have effect accordingly. (3) If any person contravenes any order made under sub-section (1), he shall, without prejudice to any confiscation or penalty to which he may be liable under the provisions of the Customs Act, 1962, as applied by sub-section (2), be punishable with imprisonment for a term which may extend to one year, or with fine, or with both. 22. Directions by Government.- The Board shall carry out such directions as may be issued to it from time to time by the Central Government for the efficient administration of this Act. CHAPTER VI : MISCELLANEOUS 23. Penalty for making false returns.- Any person who being required by or under this Act to furnish any return fails to furnish such return or furnishes a return containing any particular which is false and which he knows to be false or does not believe to be true shall be punishable with fine which may extend to five hundred rupees. 24. Penalties for obstructing an officer or member of the Board in the.....

Cardamom Act, 1965 Section 3 to 33

Title: [Repealed]

State: Central

Year: 1965

.....sub-section (1) applies shall be deemed to be goods of which the import or export has been prohibited or restricted under section 11 of the Customs Act, 1962(52 of 1962), and the provisions of that Act shall have effect accordingly. (3) If any person contravenes any order made under sub-section (1), he shall, without prejudice to any confiscation or penalty to which he may be liable under the provisions of the Customs Act, 1962, as applied by sub-section (2), be punishable with imprisonment for a term which may extend to one year, or with fine, or with both. 22. Directions by Government.- The Board shall carry out such directions as may be issued to it from time to time by the Central Government for the efficient administration of this Act. CHAPTER VI : MISCELLANEOUS 23. Penalty for making false returns.- Any person who being required by or under this Act to furnish any return fails to furnish such return or furnishes a return containing any particular which is false and which he knows to be false or does not believe to be true shall be punishable with fine which may extend to five hundred rupees. 24. Penalties for obstructing an officer or member of the Board in the.....

Cardamom Act, 1965 Complete Act

State: Central

Year: 1965

.....TITLE -These rules may be called the Cardamom Rules, 1966. RULE 02: DEFINITIONS -In these rules, unless the context otherwise requires,- (a) "Act" meansthe Cardamom Act, 1965 (42 of 1965)-; (b) "Committee" means any of the Committees appointed by the Board underSec. 8-; (c) "member" means a member of the Board; (d) "Secretary" means the Secretary to the Board; (e) "section" means a section of the Act; (f) "Vice-Chairman" means the Vice-Chairman of the Board; (g) "year" means the year as defined in the Act except for the purpose of preparing a budget out of the Cardamom Fund of the Board in which case year shall mean the financial year. CHAPTER 02: BOARD AND ITS COMMITTEES RULE 03: CONSTITUTION OF THE BOARD - (1) The Board shall consist of a Chairman, the members specified in CIs. (b). (c) and (d) of subsection (3) ofSec. 4-and fifteen other members representing other interests specified in sub-rule (2). (2) Of the aforesaid fifteen members,- (a) three members shall represent the principal cardamom growing Slates, one representing each of the States of Kerala, Madras and Mysore, to be appointed in consultation with the respective State Government; (b) six.....

Finance Act 1965 Section 62

Title: Insertion of New Chapter Xxiib

State: Central

Year: 1965

.....after making allowance for any relief, rebate or deduction in respect of income tax to which the company is entitled under the provisions of this Act or the annual Finance Act and after deducting from such amount of income tax the amount of additional income tax, if any, payable by the company under the provisions of section 104 and also the amount, if any, by which the rebate of income tax admissible to the company under the provisions of the annual Finance Act is, under the provisions of the said Act, reduced with reference to the face value of any bonus shares or the amount of any bonus issued by the company to its shareholders during the previous year or any previous year prior to that year or with reference to any amount of dividends declared or distributed by it during the previous year or any previous year prior to that year. Explanation 3 : The amount of surtax in respect of the chargeable profits attributable to the manufacture or production of the articles referred to in sub section (1) shall be an amount bearing to the total amount of surtax payable under the Companies (Profits) Surtax Act, 1964 (7 of 1964), the same proportion as the amount of such chargeable.....

Finance Act, 1965 Complete Act

State: Central

Year: 1965

.....he has failed to disclose in a return of income for any assessment year filed by him before the 1st day of March, 1965,under the Indian Income-tax Act, 1922,or the Income-tax Act, 1961-, or (b) which has escaped assessment for any assessment year for which an assessment has been made before the 1st day of March, 1965, under either of the said Acts, or (c) for the assessment of which no proceeding under either of the said Acts has been taken before the 1st day of March, 1965, he shall, notwithstanding anything contained in the said Acts, be charged income-tax at the rate specified in sub-section (3) in respect of the amount so declared if he. - (i) pays the amount of income-tax as computed at the said rate, or (ii) furnishes adequate security for the payment thereof in accordance with sub -section (4) and undertakes to pay such income-tax within a period, not exceeding six months, from the date of the declaration as may be specified by him therein, or (iii) on or before the 31st day of May, 1965, pays such amount as is not less than one -half of the amount of income-tax as computed at the said rate or furnishes adequate security for the payment thereof in accordance with.....

Finance Act 1965 Section 2

Title: Income Tax

State: Central

Year: 1965

.....amount of such profits and gains included in the total income; (ii) where an assessee of the type referred to in sub clause (i) engaged in the manufacture of any articles in an industry specified in the First Schedule to the Industries (Development and Regulation) Act, 1951 (65 of 1951), has during the previous year exported such articles out of India, he shall be entitled, in addition to the deduction of income tax referred to in sub clause (i), to a further deduction, from the amount of income tax with which he is chargeable for the assessment year, of an amount equal to the income tax calculated at the average rate of income tax on an amount equal to two per cent. of the sale proceeds receivable by him in respect of such export; (iii) where an assessee of the type referred to in sub clause (i) engaged in the manufacture of any articles in an industry specified in the said First Schedule has, during the previous year, sold such articles to any other person in India who himself has exported them out of India and evidence is produced before the Income tax Officer of such articles having been so exported, the assessee shall be entitled to a deduction, from the amount of income.....

Finance (No. 2) Act 1965 Section 17

Title: Amendment of Section 280zc

State: Central

Year: 1965

In section 280ZC of the Income-tax Act, - (i) in sub-section (1), the following Explanations shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1965, namely :- Explanation 1 : For the removal of doubts it is hereby declared that the expression "sale proceeds" in this sub-section does not include freight or insurance attributable to the transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 (52 of 1962). Explanation 2 : For the purposes of this sub-section, a person who exports any goods or merchandise in respect of which the declaration in pursuance of rule 3 of the Foreign Exchange Regulation Rules, 1952, is required to be in Form E.P., or Form E.P. I in the First Schedule to the said rules, shall not in respect of such goods or merchandise be deemed to have received the sale proceeds in India in accordance with the Foreign Exchange Regulation Act, 1947 (7 of 1947), and the rules made thereunder unless he receives the same in India through an authorised dealer as defined in the said Act.; (ii) for sub-section (4), the following sub-section shall be substituted, namely :- "(4) The.....

Payment of Bonus Act, 1965 Complete Act

State: Central

Year: 1965

.....or class of establishments [including an establishment being a factory within the meaning of sub-clause (ii) of clause (m) of (S.2 of the Factories Act, 1948), employing such number of persons less than twenty as may be specified in the notification ; so, however, that the number of persons so specified shall in no case be less than ten.] (4) Save as otherwise provided in this Act, the provisions of this Act shall, in relation to a factory or other establishment to which this Act applies, have effect in respect of the accounting year commencing on any day in the year 1964 and in respect of every subsequent accounting year : 3 (4) 4. Inserted by the Central Labour Laws (Extension to Jamrnu and Kashmir) Act, 1970. [Provided that in relation to the State of Jammu and Kashmir, the reference to the accounting year commencing on any day in the year 1964 and every subsequent accounting year shall be construed as reference to the accounting year commencing on any day in the year 1968 and every subsequent account- ing year:] [Provided further that when the provisions of this Act have been made applicable to any establishment or class of establishments by the issue of a.....

Payment of Bonus Act, 1965 Section 7

Title: Calculation of Direct Tax Payable by the Employer

State: Central

Year: 1965

.....Act; (iii) any exemption conferred on the employer under section84 of the Income-tax Act or of anydeduction to which he is entitled under subsection (1) of section, 101 of that Act, as in force immediatelybefore the commencement of the Finance Act, 1965 (10 of 1965); (b) where the employer is a religious or a charitable institutionto which the provisions of section 32 do not apply and the whole or any part of its income is exemptfrom tax under the Income-tax Act, then, with respect to the income soexempted, such institution shall be treated as if it were a company in whichthe public are substantially interested within the meaning of that Act; (c) where the employer is individual or a Hindu Undivided Family,the tax payable by such employer under the Income-tax Act shall be calculatedon the basis that the income derived by him from the establishment is his only income; (d) where the income of any employer includes any profits andgains derived from the export of any goods or merchandise out of India and any rebate on such income inallowed under any law for the time being in force relating to direct taxes,then, no account shall be taken of such rebate; (e) no account.....

Cardamom Act, 1965 Section 1

Title: Short Title, Extent and Commencement

State: Central

Year: 1965

(1) This Act may be called the Cardamom Act, 1965. (2) It extends to the whole of India: Provided that it shall not apply to the State of Jammu and Kashmir except to the extent to which the provisions of this Act relate to the control of export of cardamom from India and import thereof into India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act.