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Start Free TrialBombay Entertainments Duty Act, 1923, (Maharashtra) Section 3
Title: Duty on Payments for Admission to Entertainment
State: Maharashtra
Year: 1923
..... 500 1 and 2 above (2) Machine operated by two persons simultaneously 1,000 35[(1AA) In computing the duty and the surcharge under this Act, a fraction of a rupee less than 5 paise, or which is not a multiple of 5 paise, shall be rounded off to 5 paise, or to next higher multiple of 5 paise, as the case may be.] (2) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, 36[the entertainment duty shall be levied and paid on 50 per cent; of such lump sum at the rates specified in clause (b) of sub-section (1).] 37[(3)(a) In lieu of the tax payable under clause (c) of sub-section (1) in the case of 38[***] video exhibition 39[but excluding exhibition by means of any type of antenna or cable television] held in the places of entertainment specified in column (2).....
View Complete Act List Judgments citing this sectionBombay Electricity Duty Act, 1958, (Maharashtra) Preamble
Title: the Bombay Electricity Duty Act, 1958
State: Maharashtra
Year: 1958
.....of the total per unit charges payable by commercial consumers in Greater Bombay with similar consumers in other parts of the State. Hence the Act.-[Mah. Act No. 16 of 1973]. The Amendment Act provides for enhancing the rates of duty on assumption of electricity throughout the State in respect of consumers as Parts A and E of the Schedule to the Bombay Electricity Duty Act, as announced by the Minister for Finance in his Budget Speech of February, 1974. In regard to consumption of electricity beyond 30 and upto 150 units a uniform rate of 8 paise per unit is to be levied and consumption beyond 150 units per month, the uniform rate of 10 per unit is to be levied. Similar revision is made on consumption in respect (i) of a hospital, or nursing home, or dispensary, or premises for educational purpose each of which when maintained for private and (ii) any other premises or for consumption of energy for any purpose not falling under any other part of the Schedule. If electricity is used for purposes of lifting water for domestic use and is separately metered at the rate of 6 paise per unit is to be levied. To curb ostentatious consumers of electricity for functions like.....
View Complete Act List Judgments citing this sectionEstate Duty Act, 1953 [Repealed] Complete Act
Title: Estate Duty Act, 1953 [Repealed]
State: Central
Year: 1953
.....Duty of company and officers of company to give information to Controller on death of transferor Section19 - Collection and incidence of duty under section 17 Section20 - Power to make rule respecting controlled companies generally Section21 - Foreign property Section22 - Property held by the deceased as trustee Section23 - Interest failing before becoming an interest in possession Section24 - Property reverting to disponer Section25 - Income of settled property acquired on death of spouse Section26 - Property passing by reason of a bona fide purchase for full or partial consideration in money Section27 - Dispositions in favour of relatives Section28 - Effect of new or increased rates of duty on certain prior sales and mortgages Section29 - Settled property in respect of which since the date of the settlement estate duty has been paid on the death of the deceaseds spouse Section30 - Agreement for avoidance or relief of double taxation with respect to estate duty Section31 - Allowance for quick succession to property Section32 - Exemption of interest of a Hindu widow devolving upon reversioners in certain cases Section33 - Exemptions Section34 - Aggregation .....
List Judgments citing this sectionBombay Electricity Duty Act, 1958, (Maharashtra) Section 3
Title: Duty on Units of Energy Consumed
State: Maharashtra
Year: 1958
.....educational purposes" means only for imparting education is not correct. There is no justification for such a narrow construction of the exemption enacted in section 3(2)(a)(iii). It was held that the premises were exempt from duty under section 3(2)(a)(iii).-Dr. G. Bendale v. State of Maharashtra, 1970 Man. L. J. 313 : 72 Bom. L. R. 47. Whether a cold storage is commercial undertaking.-It is a commercial undertaking and not industrial one. Therefore, electricity duty is to be paid under Part B and not under Part G.-Pashupati Trading Company Put. Ltd. v. Electrical Inspector & Ors.. 1981 Mah. L. J. 747. Section 3.-It amends section 3 of the principal Act so as to lay down that electricity duty shall not be leviable on electrical energy consumed in respect of hospitals, nursing homes, dispensaries or premises used for educational purposes, when they are not maintained for private gain. It also exempts from such duty any industrial purpose or process in respect of any new industrial undertaking in Vidarbha region, Hyderabad area, Kolaba and Ratnagiri Districts and in Thana District (excluding the portion adjoining Greater Bombay encircled by Thana and Bassin Creek) for a.....
View Complete Act List Judgments citing this sectionBombay Electricity Duty Act, 1958, (Maharashtra) Section 4
Title: Payment of Electricity Duty
State: Maharashtra
Year: 1958
.....he has to execute following functions. (1) Administration of various Acts and Rules covering Electricity e.g.. (a) The Indian Electricity Act and Rules, (b) Maharashtra Cinema (Regulation) Rules. 1966, (c) The Bombay Electricity (Special Powers) Act, 1946, (d) Indian Electricity Rules, Rule 45, certificates to be issued under the said rule. (e) The Bombay Lifts Act. 1939 and Rules, (f) The Electricity (Supply) Act, 1948. (g) The Electricity Duty Act, 1958 and Rules, (h) The Maharashtra Tax on Sale of Electricity Act, 1963. (i) The Maharashtra Rope-way Act, 1955 and Rules. (B) In addition to administrative work, he is the authority under the Act to issue certificates and permits for the successful candidates passed in the Electrical Supervisors and Wireman's Examinations and he has to exercise his powers for renewal of licenses applications. Chief Engineer (Electrical) is the Head of the Licensing Board for above examination. Duties of Chief Engineer are as follows :- (1) Inspection of electrial installations at consumer's premises. A fee is charged for such work. In all. there were 9, 14, 229 installations were inspection in 1984-85 period-.....
View Complete Act List Judgments citing this sectionComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Chapter III
Title: Duties and Powers of the Comptroller and Auditor-general
State: Central
Year: 1971
.....subs-ection (1) and sub-sections (2) and (3) inserted by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (2 of 1984), Section 3 (16-3-1984). 2. Substituted for the words "rupees five lakhs" and "this section" respectively, by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (2 of 1984), Section 3 (16-3-1984). Section 15 - Functions of Comptroller and Auditor-General in the case of grants or loans given to other authorities or bodies (1) Where any grant or loan is given for any specific purpose from the Consolidted Fund of India or of any State or of any Union territory having a Legisltive Assembly to any authority or body not being a foreign State or international organisation, the Comptroller and Auditor-General shall scrutinise the procedures by which the sanctioning authority satisfies itself as to the fulfilment of the conditions subject to which such grants or loans were given and shall for this purpose have right of access, after giving reasonable previous notice, to the books and accounts of that authority or body: Provided that the President, the Governor of a State or.....
View Complete Act List Judgments citing this sectionEstate Duty Act, 1953 [Repealed] Section 19
Title: Collection and Incidence of Duty Under Section 17
State: Central
Year: 1953
.....(a) of that sub-section a reference to any duty payable in respect of assets of the company passing on a death by virtue of section 16 of this Act, and section 129 of the Indian Companies Act, 1913, shall have effect accordingly. (5) The duty payable on the death of the deceased by virtue of section 17 shall be a first charge by way of floating security on the assets which the company had at the death or has at any time thereafter, and any part of the duty for which by virtue of clause (c) of sub-section (1) any person is accountable in respect of any distributed assets shall be a first charge also on those assets: Provided that nothing in this sub-section shall operate to make any property chargeable as against a bona fide purchaser thereof for valuable consideration without notice. (6) Where any duty has been.- (a) paid by a person accountable therefor by virtue only of clause (c) of sub.- section (1) ; or (b) raised by virtue of sub-section, (5) out of any distributed assets charged therewith; that person or, as the case may be, the person who was entitled to those assets subject to the charge, may (without prejudice to any right of contribution or indemnity.....
View Complete Act List Judgments citing this sectionMedicinal and Toilet Preparations Excise Duties Act, 1955 Amending Act I
Title: Medicinal and Toilet Preparation Excise Duties Amendment Act, 1961
State: Central
Year: 1955
.....(b) where such price is not ascertainable, the price at which an article of the like kind and quality is sold or is capable of being sold by the manufacturer or his agent, at the time of the removal of the article chargeable with duty from the place where the duty is leviable thereon in accordance with the provisions of section 3, or if such article is not sold or is not capable of being sold at such place, at any other place nearest thereto: Provided that in determining the price of any article under this Explanation, no abatement or deduction shall be allowed except in respect of trade discount and the amount of duty payable at the time of the removal of such article from the place where the duty is so leviable. Explanation III.--"London proof spirit" means that mixture of ethyl alcohol and distilled water which at the temperature of 51 degrees Fahrenheit weighs exactly 12/13th parts of an equal measure of distilled water at the same temperature. Explanation IV.--Where in respect of any dutiable goods the unit of assessment for the purpose of any duty under this Act is a litre of the strength of London proof spirit, the duty shall be increased or reduced in such.....
View Complete Act List Judgments citing this sectionAdditional Duties of Excise (Textiles and Textile Articles) Act,1978 Section 3
Title: Levy and Collection of Additional Duties of Excise on Certain Textile Articles
State: Central
Year: 1978
.....the said Act, or the additional duty under Section 3 of the Customs Tariff Act, 1975, already paid on the raw material used in the production or manufacture of such goods), are assessed to duty, there shall be levied and collected a duty of excise equal to fifteen per cent of the total amount so chargeable on such goods.] (2) The duties of excise referred to in sub-section (1) in respect of the goods specified in the Schedule shall be in addition to the duties of excise chargeable on such goods under the Central Excises and Salt Act, 1944, or any other law for the time being in force and shall be levied for the purposes of the Union and the proceeds thereof shall not be distributed among the States. (3) The provisions of the Central Excises and Salt Act, 1944, and the rules made thereunder, including those relating to refunds and exemptions from duties, shall, so far as may be, apply in relation to the levy and collection of the duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules. _________________________ 1. Sub-section (1) substituted.....
View Complete Act List Judgments citing this sectionEstate Duty Act, 1953 [Repealed] Section 35
Title: Rates of Estate Duty on Property Including Agricultural Land
State: Central
Year: 1953
.....lakh. (2) Where an estate passing on the death of a person consist partly of property of the nature described in clause (a) of the proviso to sub-section (1) and party of the nature described in clause (b) of the said proviso, the estate duty payable thereon shall be.- (i) the amount which bears to the total amount of estate duty which would have been payable on the estate had it wholly consisted of property of the nature described in clause (a) the same proportion as the value of such property bears to the value of the estate, plus (ii) the amount which bears to the total amount of estate duty which would have been payable on the estate had it wholly consisted of property of the nature described in clause (b) the same proportion as the value of such property bears to the value of the estate. (3) Notwithstanding anything contained in sub-section (1) and the Second Schedule, where any property passing on the death of any person consists wholly or in part of agricultural land and the principal value of the estate does not exceed rupees two lakhs, there shall be allowed by way of rebate.- (a) in the case of an estate which consists wholly of agricultural land, a sum.....
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