Bare Act Search Results

Bombay Commissioners of Divisions Act, 1957, (Maharashtra) Schedule

Title: Schedule

State: Maharashtra

Year: 1957

.....word "Commissioner" the word "Collector" shall be substituted. 6. In section 203, sub-section (2) shall be deleted. The Hyderabad Land Revenue Act (Hyd. Act VIII of 1317 F.). 1. Throughout the Act, for the words "Divisional Officer" and "Divisional Officers" the words "Commissioner" and "Commissioners" shall, respec­tively, be substituted. 2. For sections 3 and 4, the following shall be substituted, namely :- "3. Chief controlling authority in revenue matters.- The chief controlling authority in all matters connected with the land revenue shall vest in the Commissioner, subject to the State Govern­ment. 4. Formation of divisions.- The State Government may, by notification in the Official Gazette, constitute the whole of the Hyderabad area of the State of Bombay or any part thereof into a division and may by a like notification alter the limits of the division so constituted. 4A. Commissioner for each division.- On the commencement of the Bombay Commissioners of Divisions Act, 1957, there shall be a Commissioner for each division : Provided that nothing in this section shall pre­clude the appointment of the same officer as Com­missioner for.....

Karnataka Sales Tax Act, 1957 Chapter V

Title: Returns, Assessment, Payment, Recovery, Composition and Collection of Tax

State: Karnataka

Year: 1957

.....and recovery, appeal and revision shall mutatis mutandis apply to such deemed assessment.]] ________________________________ 1. Substituted by Act 8 of 1990 w.e.f. 1.4.1990. 2. Inserted by Act 5 of 1972 w.e.f. 14.8.1972. 3. Inserted by Act 8 of 1984 w.e.f. 1.4.1984. 4. Sub-sections (4), (5), (6) and (7) substituted by Act 27 of 1985 w.e.f. 1.8.1985. 5. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 6. Substituted by Act 4 of 1999 w.e.f. 1.4.1997. 7. Provisos inserted by Act 8 of 1989 w.e.f. 1.8.1985. 8. Proviso substituted by Act 7 of 1997 w.e.f. 1.4.1997. 9. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 10. Inserted by Act 5 of 2000 w.e.f. 1.4.1997. 11. Omitted by Act 8 of 1989 w.e.f. 1.8.1985. 12. Substituted by Act 8 of 1989 w.e.f. 1.8.1985. Section 12 - Returns and assessment 1 [(1) Notwithstanding anything contained in section 12-B, every registered dealer and every dealer who is liable to get himself registered under sub-section (1) or (2) of section 10, shall submit such return or returns relating to his turnover, in such manner and within such period as may be prescribed.] 2 [(1A) Before any dealer submits any return under sub-section (1), he.....

Delhi Municipal Corporation Act, 1957 Complete Act

State: Delhi

Year: 1957

.....performance, amusement, game or sport to which persons are ordinarily admitted on payment; (17) "factory" means a factory as defined in the Factories Act, 1948 (63 of 1948); (18) "filth" includes offensive matter and sewage; (19) 99. Omitted and Inserted by Act No.67 of 1993(w.e.f. 1-10-1993). [* * *] (20) 88. Cl (20), Omitted by Act No. 71 of 1971 and Sch. II (w.e.f. 3-11-1971). [* * *] (21) "goods" includes animals; 1010. C1. 21-A, inserted by Act, 67 of 1993. (w.e.f. 1-10-93). (21-A) "Government" means the Government of the National Capital Territory of Delhi;] (22) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilized for the purpose of serving as or carrying a drain or affording access to a latrine, urinal, cesspool or other receptacle for filth or other polluted matter, by municipal employees or other persons employed in the cleansing thereof or in the removal of such matter therefrom; (23) "hut" means any building which is constructed principally of wood, bamboo, mud, leaves, grass, cloth or thatch and includes any structure of whatever material made which the Corporation may declare to be a hut for.....

Wealth-tax Act, 1957 Schedule III

Title: Rules for Determining the Value of Assets

State: Central

Year: 1957

..... PART B: Immovable property 3. Valuation of immovable property. - Subject to the provisions of rules 4, 5, 6, 7 and 8 for the purposes of sub-section (1) of section 7, the value of any immovable property, being a building or land appurtenant thereto, or part thereof, shall be the amount arrived at by multiplying the net maintainable rent by the figure 12.5: Provided that in relation to any such property which is constructed on lease hold land, this rule shall have effect as if for the figure 12.5 (a) where the unexpired period of the lease of such land is fifty years or more, the figure 10.0 had been substituted; and (b) where the unexpired period of the lease of such land is less than fifty years, the figure 8.0 had been substituted: Provided further that where such property is acquired or construction of which is completed after the 31st day of March, 1974, if the value so arrived at is lower than the cost of acquisition or the cost of construction, as increased, in either case, by the cost of any improvement to the property, the cost of acquisition or, as the case may be, the cost of construction, as so increased, shall be taken to be the value of the property.....

Karnataka Motor Vehicles Taxation Act, 1957 Chapter II

Title: Taxation

State: Karnataka

Year: 1957

.....67:33 respectively]], a tax at the rate of five percentum of the tax levied under section 3 on motor vehicles registered, under the Motor Vehicles Act, 1988, (Central Act 59 of 1988), 5 [x x x]. (2) The cess levied under sub-section (1) shall be in addition to any tax levied under section 3. (3) The provisions of the Act and the rules made there under including those relating to refund or exemption from tax shall, so far as may be, apply in relation to the levy, assessment and collection of the cess payable under sub-section (1), as they apply in relation to the levy, assessment and collection of motor vehicles tax under this Act. 5 [Explanation.--x x x]] _______________________________ 1. Inserted by Act 7 of 1995 w.e.f. 1.4.1995. 2. Substituted by Act 4 of 1998 w.e.f. 1.4.1998. 3. Substituted by Act 6 of 2000 w.e.f. 1.4.2000. 4. Substituted by Act 32 of 2000 w.e.f. 1.4.1998. 5. Omitted by Act 4 of 1998 w.e.f. 1.4.1998. Section 3A - Levy of cess 1 [3A. Levy of cess (1) There shall be levied and collected by way of cess 2 [for a period of 3 [four years] with effect from the first day of April, 1998 for the purpose of equity investment in the 4.....

Agricultural Income-tax Act, 1957 Chapter 5

Title: Recovery of Tax and Penalties

State: Karnataka

Year: 1957

.....For the purpose of this section the amount due to an assessee or money held for or on account of an assessee by any person shall be computed after taking into account such claims, if any, as may have fallen due for payment by such assessee to such person and as may be lawfully subsisting.] ________________________ 1. Inserted by Act 29 of 1976 w.e.f. 1.4.1975. 2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. Section 44 - Recovery of penalties Any sum imposed by way of penalty under the provisions of 1[clause (b) of sub-section 2A of section 18] section 22, section 26 or section 42 shall be recoverable in the manner provided in this Chapter for the recovery of arrear of tax. ________________________ 1. Inserted by Act 14 of 1983 w.e.f. 1.12.1982.

Karnataka Motor Vehicles Taxation Act, 1957 Section 10

Title: Levy of Tax, Etc., in the Case of Fleet Owner

State: Karnataka

Year: 1957

.....the Commissioner of Transport as not used for a period of one calender month or more subject to the condition that the fleet owner has intimated the fact of non-user of the motor vehicle to the Commissioner for Transport within seven days of the date of commencement of the period of non-user.] (g) Within thirty days of the transfer of ownership of any of histransport vehicles, the fleet owner shall report the transfer to the 4 [taxation authority]. (h) The 4 [taxation authority] may, for the purposes of this section, require the fleet owner to produce before him any transport vehicle or any accounts, registers, records, or other documents or to furnish any information or may examine the vehicles or the accounts, registers, records or other documents and the fleet owner shall comply with any such requirement made of him. _______________________________ 1. Substituted by Act 8 of 1986 w.e.f. 1.4.1986. 2. Substituted by Act 8 of 1997 w.e.f. 1.4.1997. 3. Substituted by Act 5 of 1999 w.e.f. 1.4.1999. 4. Substituted by Act 38 of 1976 w.e.f. 1.1.1977. 5. Substituted by Act 7 of 1995 w.e.f. 1.4.1995. 6. Omitted by Act 38 of 1976 w.e.f. 1.1.1977. 7. Inserted by Act 39.....

Karnataka Stamp Act, 1957 Schedule 1

Title: First Schedule (Part Ii)

State: Karnataka

Year: 1957

.....house of a stock exchange, not recognised calculated at the making up price or the contract price under the Securities Contract (Regulation) Act, 1956 as the case may be 19. Composition deed, that is to say, any instrument executed by a debtor, 16[One hundred rupees] whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors or whereby provision is made for the continuance of the debtors' business, under the supervision of inspectors or under letters of licence, for the benefit of his creditors 10[ 27[20.] (1) For Conveyance, as defined by clause (d)of section 2, not being a transfer Charged or exempted under No. 52, on the market value of the property Seven and half percent of the value] Which is the subject matter of conveyance 11[xxx xxx xxx] 29[Provided that where a conveyance is backed Provided further that in any case where a.....

Agricultural Income-tax Act, 1957 Section 41A

Title: Payment of Interest

State: Karnataka

Year: 1957

.....refundable to any person under an order made under any provisions of this Act is not refunded to him within ninety days,- (a) of the date of such order, if that order is made by the refunding authority; or (b) of the date of receipt of such order by the refunding authority, if that order is made by an authority other than the refunding authority, the refunding authority shall pay such person simple interest at the rate of twelve percent per annum on the said amount from the day immediately following the expiry of the said ninety days to the day of the refund: Provided that the interest calculable shall be on the balance of the amount remaining after adjusting out of the refundable amount any tax, penalty or other amount due under this Act, for any year by the person on the date from which such interest is calculable. Explanation I.- If the delay or any part thereof in granting the refund within the aforesaid period of ninety days is attributable to the person to whom the refund is payable the period of such delay shall be excluded for the purpose of calculation of interest. Explanation II.-The expression "refunding authority" means an2[Agricultural Income Tax.....

Agricultural Income-tax Act, 1957 Section 42

Title: Mode and Time of Recovery

State: Karnataka

Year: 1957

.....percent of the amount of tax remaining unpaid for each month] after the expiry of the time specified under sub-section (1) or allowed under sub-section (2), of section 41; and 4[(b) xxx] Explanation.- For the purposes of clause (ii), the2[interest] payable for a part of a month shall be proportionately determined. (2) Any tax assessed or any amount due under this Act from any assessee or any other person may without prejudice to any other mode of collection, be recovered,- (a) as if it were an arrear of land revenue; or 53 5[(aa) by attachment and sale or by sale without attachment of any property of such assessee or any other person by such authority, in such manner, as may be prescribed;] (b) notwithstanding anything contained in the Code of Criminal Procedure, 1973, (Central Act 2 of 1974), on an application to any Magistrate, by such Magistrate, as if it were a fine imposed by him: Provided that where an assessee or other person who has appealed or applied for revision of any order made under this Act and has complied with an order made by the appellate or the revising authority in regard to the payment of tax or other amount, no proceedings for recovery.....