Bare Act Search Results

Central Excise Act, 1944 Section 5

Title: Remission of Duty on Goods Found Deficient in Quantity

State: Central

Year: 1944

1[5. Remission of duty on goods found deficient in quantity (1) The Central Government may, by rules made under this section, provide for remission of duty of excise leviable on any excisable goods which due to any natural cause, are found to be deficient in quantity. (2) Any rules made under sub-section (1) may, having regard to the nature of the excisable goods or of processing or of curing thereof, the period of their storage or transit and other relevant considerations, fix the limit or limits of percentage beyond which no such remission shall be allowed : Provided that different limit or limits of percentage may be fixed for different varieties of the same excisable goods or for different areas or for different seasons.] _______________________ 1. Section 5 omitted by Act 41 of 1954, section 2 and Schedule and inserted by Act 25 of 1978, section 20 (w.e.f. 1-7-1978).

Karnataka Famine Relief Fund Act, 1963 Section 6

Title: Accounts of the Fund and Making Up of the Deficiency in the Fund

State: Karnataka

Year: 1963

(1) The accounts of the Fund shall be made up at the end of each financial year, the securities belonging to the Fund being valued at the market value on the last day of such year. (2) If the accounts so made up show that the balance of the Fund at the end of such year falls short of sixty lakhs of rupees, the deficiency shall be made up from the Consolidated Fund of the State: Provided that if the deficiency exceeds twenty lakhs of rupees, it may be made up in annual instalments, the amount of such instalments except the last being not less than ten lakhs of rupees. (3) Any expenditure incurred by the State Government under sub-section (2) shall be charged on the Consolidated Fund of the State.

Indian Succession Act, 1925 Section 81

Title: Extrinsic Evidence Inadmissible in Case of Patent Ambiguity or Deficiency

State: Central

Year: 1925

Where there is an ambiguity or deficiency on the face of a Will, no extrinsic evidence as to the intentions of the testator shall be admitted. Illustrations (i) A man has an aunt, Caroline, and a cousin, Mary, and has no aunt of the name of Mary. By his Will he bequeaths 1,000 rupees to "my aunt, Caroline" and 1,000 rupees to "my cousin, Mary" and afterwards bequeaths 2,000 rupees to "my before-mentioned aunt, Mary". There is no person to whom the description given in the Will can apply, and evidence is not admissible to show who was meant by "my before-mentioned aunt, Mary". The bequest is, therefore, void for uncertainty under section 89. (ii) A bequeaths 1,000 rupees to............leaving a blank for the name of the legatee. Evidence is not admissible to show what name the testator intended to insert. (iii) A bequeaths to B .......................rupees, or "my estate of........................" Evidence is not admissible to show what sum or what estate the testator intended to insert.

Indian Succession Act, 1925 Section 149

Title: Where Deficiency of Assets to Pay Legacies, Specific Legacy Not to Abate with General Legacies

State: Central

Year: 1925

If there is a deficiency of assets to pay legacies, a specific legacy is not liable to abate with the general legacies.

Super Profits Tax Act, 1963 Complete Act

State: Central

Year: 1963

.....are no chargeable profits in respect of the previous year relevant to that assessment year, the amount of the standard deduction ; (7) " Income-tax Act" means the Income-tax Act, 1961 (43 of 1961)-; (8) " prescribed" means prescribed by rules made under this Act; (9) " standard deduction " means an amount equal to six percent of the capital of the company as computed in accordance with the provisions of the Second Schedule, or an amount of fifty thousand rupees, whichever is greater: Provided that where the previous year is longer or shorter than a period of twelve months, the aforesaid amount of six per cent. or, as the case may be, of fifty thousand rupees shall be increased or decreased proportionately: Provided further that where a company has different previous years in respect of its income, profits and gains, the aforesaid increase or decrease, as the case may be, shall be calculated with reference to the length of the previous year of the longest duration; and (10) all other words and expressions used herein but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act. SECTION 03: TAX AUTHORITIES (1) Every.....

Business Profits Tax Act, 1947 Complete Act

State: Central

Year: 1947

.....1949, are extended to. and shall be in force in, all the merged States. For the definition of the expression "merged States", see S. 2(1) of that Act. This Act and all rules and orders made there under shall operate as if they had been extended to, and brought into force in, all the merged States on the Ist day of April. 1949 - SetS. 3 of the Taxation Laws (Extension to Merged States and Amendment) Act, 1949 (67 of 1949), For the interpretation of laws as extended to the merged Slates, for the removal of difficulties in giving effect to the provisions of any Act, etc., extended to the merged States and for repeal of corresponding laws in force in any of the merged States and savings in consequence of such repeal, see sections 4, 6 and Section 7, respectively, of Act 67 of 1949. SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called The Business Profits Tax Act, 1947. (2) It extends to the whole of1[India except2[the territories which, immediately before the 1st November, 1956, were comprised in Part B States].] (3) It shall come into force on such date3as the Central Government may, by notification in the official Gazette, appoint. SECTION 02:.....

Registration Act, 1908 Part XIII

Title: Of the Fees for Registration, Searches and Copies

State: Central

Year: 1908

.....Sub-Divisional Magistrate as regards the registration offices within his own jurisdiction may frame and publish lists of persons proved to his satisfaction or to the satisfaction of any Sub-Registrar as provided in section 80C, by evidence of general repute or otherwise, habitually to act as torts, and may from time to time, alter and amend such lists. (2) No person's name shall be included in any such list until he shall have had an opportunity of showing cause against such inclusion. (3) Where the name of any person is included in a list framed and published by a Sub-Divisional Magistrate under this section, such person may, within thirty days of the publication of the list in which his name first appears, apply in writing to the Registrar the district for the removal of his name from such list and the orders of the Registrar, passed after such inquiry (if any) as he considers necessary on such application shall be final. 80C. Inquiry by a Sub-Registrar regarding suspected touts.--Any Registrar of a district or Sub-Divisional Magistrate may send to any Sub-Registrar within the jurisdiction of such authority the name of any person alleged or suspected to be a tout and.....

Registration Act, 1908 Section 80

Title: Fees Payable on Presentation

State: Central

Year: 1908

.....for approval, and, after they have been approved, they shall be published in the Official Gazette and on publication shall have effect as if enacted in this Act." 16West Bengal: In its application to the State of West Bengal, after Part XIIIB, insert the following Part XIIIC, namely,-- PART XIIIC OF ACQUISITION OF IMMOVABLE PROPERTY IN CERTAIN CASES OF TRANSFER 80H. Immovable property in respect of which proceedings for acquisition may be taken.--(1) Where the State Government, on receipt of any report from the registering officer or otherwise, has reason to believe that any immovable property has been transferred by a person to another person for an apparent consideration which is less than the fair market value of the property and that the consideration for such as agreed to between the parties has been truly stated in the instrument of transfer, the State Government may acquire the property after initiating proceedings in accordance with the provisions of the land Acquisition Act, 1894 (1 of 1894). (2) Every registering officer shall report to the State government in the Judicial Department any case of transfer as aforesaid as soon as it comes to his notice. .....

Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

INCOME TAX ACT, 1961 INCOME TAX ACT, 1961 43 of 1961 [AS AMENDED BY FINANCE ACT, 2003] An Act to consolidate and amend the law relating to income-tax and super-tax BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows : CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1) This Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962. Section 2 Definitions 1 Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C;] 2 Renumbered as clause (1A) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1A)] 3 For manner of computation of income which is partially agricultural and partially frombusiness, see rules 7, 7A, 7B and 8. For analysis, see Mashbra's Income-tax Rules."agricultural income" means - 4 Substituted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1962.[(a) any rent or revenue derived from land which is situated in India and is used for.....

Super Profits Tax Rules, 1963 Complete Act

State: Central

Year: 1963

....." sub-sections (1) and (2) " shall be substituted. Modification of section 138.---(vii) In section 138,--- (a) for the words " either under this Act or the Indian Income-tax Act, 1922, on or after the 1st day of April, 1960", the words " under the Act " shall be substituted ; (b) for the word and figures "section 137", the words and figures " the applied section 137 " shall be substituted. Modification of section 140.---(viii) For section 140, the following section shall be substituted, namely:--- "140. Return by whom to be signed.---The return under section 6 of the Act shall be signed and verified by the principal officer of the company, or where in the case of a non-resident company any person has been treated as its agent under section 163 of the Income-tax Act, by such person. " Modification of section 160.---(ix) In section 160, in sub-section (1),--- (a) in clause (i),--- (i) for the words, brackets and figures " in respect of the income of a non-resident specified in clause (i) of sub-section (1) of section 9 ", the words, brackets and figures " in respect of the chargeable profits relating to the income of a non-resident specified in clause (i) of sub-section.....