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Start Free TrialFinance Act, 1997 Complete Act
State: Central
Year: 1997
.....actually paid and the subsequent previous year or years during which the licence, for which the fee is paid, shall be in force; (ii) 'appropriate fraction' means the fraction the numerator of which is one and the denominator of which is the total number of the relevant previous years; (iii) 'payment has actually been made' means the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee. (2) Where the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) are less than the expenditure incurred remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of the transfer, shall be allowed in respect of the previous year in which the licence is transferred. (3) Where the whole or any part of the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) exceed the amount of the expenditure incurred remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred to obtain the.....
List Judgments citing this sectionVidarbha Irrigation Development Corporation Act, 1997 Complete Act
State: Central
Year: 1997
VIDARBHA IRRIGATION DEVELOPMENT CORPORATION ACT, 1997 VIDARBHA IRRIGATION DEVELOPMENT CORPORATION ACT, 1997 MAHARASHTRA ACT NO. XXVI OF 1997 (First published, after having received the assent of the Governor, in the "Maharashtra Government Gazette" on 28th April 1997). Amended by VI of 1999 - (23.12.1998) An Act to make special provisions for mobilisation of resources for completion of some ongoing irrigation protects in time bound manner, for promotion and operation of the said irrigation projects in Vidarbha region and command area development and schemes for generation of hydro-electric energy to harness the water of Godavari and Tapi Rivers allocated to the State of Maharashtra under the Water Disputes Tribunal Award and other allied and incidental activities including flood control by establishing the Vidarbha Irrigation Development Corporation. WHEREAS, it was expedient to make special provisions for promotion and operation of some irrigation projects in Vidarbha region, command area development and schemes for generation of hydro- electric energy to harness the water of Godavari and Tapi Rivers allocated to the State of Maharashtra under the Water Disputes.....
List Judgments citing this sectionThe Assam Nongovernment (Deficit) College Central Pension and Provident Fund Act, 1997 Complete Act
State: Assam
Year: 1997
.....(DEFICIT) COLLEGE CENTRAL PENSION AND PROVIDENT FUND ACT, 1997 THE ASSAM NON-GOVERNMENT (DEFICIT) COLLEGE CENTRAL PENSION AND PROVIDENT FUND ACT, 1997 [Act No. XVII of 1997] Published in the Assam Gazette, Extraordinary No. 132, dated the 16th May, 1997 [08th May, 1997] PREAMBLE An Act to constitute a Central Pension and Provident Fund for the employees of the Non-Government (Deficit) Colleges in Assam. Whereas it is expedient to establish and constitute a Central Pension and Provident Fund for the employees of the Non-Government Deficit Colleges in Assam to make provisions for payment of pension and other retirement benefits to the employees of the said Colleges. It is hereby enacted in the Forty-eighth year of the Republic of India as follows- STATEMENT OF OBJECT AND REASONS The Non-Government (Deficit) Colleges in Assam have been established from time to time due to demand of the situation. These Non-Government (Deficit) Colleges have also been given Government grants-in-aid with facilities for Contributory Provident Fund and Death-cum-Retirement gratuity. As there is a pressing demand from the employees (Both teaching and Non-Teaching) of the.....
List Judgments citing this sectionWest Bengal Premises Tenancy Act, 1997 Complete Act
State: West Bengal
Year: 1997
.....where the lease with due consent of the tenant has been registered under the Registration Act, 1908 (16 of 1908), after the commencement of this Act, and the fact of such consent has been recorded in the instrument so registered;] (d) any premises rented to a foreign mission or international agency; (e) any premises let out for residential purpose, not being a premises within the purview of clause (c) which carries more than (i) 22. Subs. by sec. 3(2)(a) Ibid, w.r.e.f. 10.7.2001, for "two thousand rupees". [six thousand and five hundred rupees] as monthly rent in the areas included within the limits of the Calcutta Municipal Corporation or the Howrah Municipal Corporation, or (ii) 33. Subs. by sec. 3(2)(b), ibid, w.r.e.f. 10.7.2001, for "One thousand rupees". [three thousand rupees] as monthly rent in other areas to which this Act extends; (f) any premises let out for non-residential purpose, which carries more than (i) 44. Subs. by sec. 3(3)(a), ibid, w.r.e.f. 10.7.2001, for "three thousand rupees". [ten thousand rupees] as monthly rent in the areas included within the limits of the Calcutta Municipal Corporation or the Howrah Municipal Corporation, or (ii) 55. Subs. by.....
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