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Start Free TrialIncome Tax Act, 1961 Section 144A
Title: Power of Joint Commissioner to Issue Directions in Certain Cases
State: Central
Year: 1961
A 1[Joint Commissioner] may, on his own motion or on a reference being made to him by the Assessing Officer or on the application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case or the amount involved or for any other reason, it is necessary or expedient so to do, he may issue such directions as he thinks fit for the guidance of the Assessing Officer to enable him to complete the assessment and such directions shall be binding on the Assessing Officer : Provided that no directions which are prejudicial to the assessee shall be issued before an opportunity is given to the assessee to be heard. Explanation : For the purposes of this section, no direction as to the lines on which an investigation connected with the assessment should be made, shall be deemed to be a direction prejudicial to the assessee. _____________________________ 1. Substituted for Deputy Commissioner by the Finance (No. 2) Act, 1998, with effect from 1st October, 1998.
View Complete Act List Judgments citing this sectionHabitual Offenders Act, 1961 Section 14
Title: Power to Direct Habitual Offender to Receive Corrective Training
State: Karnataka
Year: 1961
.....who is not more than forty years of age,-- (a) is convicted of any offence punishable with imprisonment, or (b) is required in pursuance of section 110 of the Code to execute a bond for his good behaviour, and -the Court or the District Magistrate is satisfied from the evidence in the case and other matters on record that it is expedient for his reformation and prevention of crime that he should receive training of a corrective character for a substantial time, the Court or the District Magistrate may, in lieu of sentencing, him for such offence, or as the case may be, requiring him to execute such bond, direct that he shall receive corrective training for such term of not less than two nor more than five years, as the Court or Magistrate may determine. (3) Before giving any direction under sub-section (1) or sub-section (2), the State Government or the Court or the Magistrate, as the case may be, shall,- (a) take into consideration the physical and mental condition of the offender and his suitability for receiving corrective training in a corrective settlement; and (b) give a reasonable opportunity to the offender to show cause as to why such directions should.....
View Complete Act List Judgments citing this sectionAdvocate Act, 1961 Section 48B
Title: Power to Give Directions
State: Central
Year: 1961
1 [48B.Power to give directions.- (1) For the proper andefficient discharge of the functions of a State Bar Council or anyCommittee thereof, the Bar Council of Indian may, in the exercise ofits powers of general supervision and control, give such directionsto the State Bar Council or any committee thereof as may appear to itto be necessary, and the State Bar Council or the committee shallcomply with such directions. (2) Where a State BarCouncil is unable to perform its functions for any reason whatsoever,the Bar Council of India may, without prejudice to the generality ofthe foregoing power, give such directions to the ex officio memberthereof as may appear to it to be necessary, and such directionsshall have effect notwithstanding anything contained in the rulesmade by the State Bar Council.] __________________________ 1.Inserted by Act 21 of 1968, section 19.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 191
Title: Direct Payment
State: Central
Year: 1961
.....assessee has also failed to pay such tax directly, then, such person shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default within the meaning of sub-section (1) of section 201, in respect of such tax.] ___________________________ 1. Substituted by the Finance Act, 2008, with retrospective effect from 1st June, 2003. Prior to substitution, the Explanation as inserted by the Finance Act, 2003, with effect from 1st June, 2003, stood as under: "Explanation: For the removal of doubts, it is hereby declared that if any person referred to in section 200 and in the cases referred to in section 194, the principal officer and the company of which he is the principal officer does not deduct the whole or any part of the tax and such tax has not been paid by the assessee direct, then, such person, the principal officer and the company shall, without prejudice to any other consequences which he or it may incur, be deemed to be an assessee in default as referred to in sub-section (1) of section 201 in respect of such tax."
View Complete Act List Judgments citing this sectionMaternity Benefit Act, 1961 Section 25
Title: Power of Central Government to Give Directions
State: Central
Year: 1961
The Central Government may give such directions as it may deem necessary to a State Government regarding the carrying into execution of the provisions of this Act and the State Government shall comply with such directions.
View Complete Act List Judgments citing this sectionDeposit Insurance and Credit Guarantee Corporation Act, 1961 Section 45
Title: Power of Central Government to Give Directions
State: Central
Year: 1961
In the discharge of its functions under this Act, the Corporation shall be guided by such directions in matters of policy involving public interest as the Central Government may after consulting the Reserve Bank give to it in writing, and if any question arises whether the directions relate to a matter of policy involving public interest, the decision of the Central Government thereon shall be final.
View Complete Act List Judgments citing this sectionSalar Jung Museum Act, 1961 Section 23
Title: Power of Central Government to Issue Directions to the Board
State: Central
Year: 1961
(1) In the discharge of its functions under this Act, the Board shall be bound by such directions on questions of policy as the Central Government may give to it from time to time: Provided that the Board shall be given an opportunity to express its view before any direction is given under this sub-section. (2) The decision of the Central Government whether a question is one of policy or not shall be final.
View Complete Act List Judgments citing this sectionHabitual Offenders Act, 1961 Section 3
Title: Power of State Government to Direct Registration of Habitual Offenders
State: Karnataka
Year: 1961
The State Government may, by notification, direct the District Magistrate, to make or cause to be made, a Register of habitual offenders within the district, by entering therein, names, previous convictions and other prescribed particulars of such offenders.
View Complete Act List Judgments citing this sectionKarnataka Money-lenders Act, 1961 Section 27
Title: Power of Court to Direct Payment of Decretal Amount by Instalments
State: Karnataka
Year: 1961
The Court may, at any time, on application of a judgment-debtor, after notice to the decree-holder, direct that the amount of any decree passed against him, whether before or after the date on which this Act comes into force, in respect of a loan, shall be paid in such number of instalments and subject to such conditions, and payable on such dates, as, having regard to the circumstances of the judgment-debtor and the amount of the decree, it considers fit.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 166
Title: Direct Assessment or Recovery Not Barred.
State: Central
Year: 1961
Nothing in the foregoing sections in this Chapter shall prevent either the direct assessment of the person on whose behalf or for whose benefit income therein referred to is receivable, or the recovery from such person of the tax payable in respect of such income.
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