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Home Bare Acts Phrase: discontinueAgricultural Income-tax Act, 1957 Section 26
Title: Assessment in Case of Discontinued Company, Firm or Association or Dissolved Firm
State: Karnataka
Year: 1957
.....thereof, or on the recipient, as the case may be, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 18 and the provisions of the Act shall, so far as may be, apply accordingly, as if the notice were a notice issued under that sub-section.] (6) Where such an order has not been passed in respect of a company, firm or association hitherto assessed as the business not discontinued or in respect of a firm or 42 association hitherto assessed as not dissolved, such firm or association shall not be deemed to have been dissolved or the business of such company, firm or association shall not be deemed to have been discontinued, for the purpose of this Act. (7) Notwithstanding anything contained in sections 32A, 34, 35, 36, 37 or 55, in cases where before the discontinuance of business or dissolution of the firm or association, hitherto assessed as firm or association or on such company the crop is harvested and disposed of but full payment has not been received for such crop, or the crop is harvested and not disposed of proceedings to assess or reassess the income from such crop or to revise any assessment, or.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 176
Title: Discontinued Business
State: Central
Year: 1961
.....partner of such firm at the time of its discontinuance or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under clause (i) of sub-section (1) of section 142 and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under clause (i) of sub-section (1) of section 142. (6) The tax chargeable under this section shall be in addition to the tax, if any, chargeable under any other provision of this Act. (7) Where the provisions of sub-section (1) are applicable, any notice issued by the Assessing Officer under clause (i) of sub-section (1) of section 142 or section 148 in respect of any tax chargeable under any other provisions of this Act may, notwithstanding anything contained in clause (i) of sub-section (1) of section 142 or section 148, as the case may be, require the furnishing of the return by the person to whom the aforesaid notices are issued within such period, not being less than seven days, as the Assessing Officer may think proper.
View Complete Act List Judgments citing this sectionBombay Electricity (Special Powers) Act, 1946, (Maharashtra) Section 6B
Title: Revocation of Licence or Discontinuance of Supply for Breach of Order Under Section 6a
State: Maharashtra
Year: 1946
.....undertaking or consumer; or (ii) where the State Government, in order to meet an emergency or such other circumstances, authorises (and the State Government is hereby empowered so to authorise), subject to such conditions as it may specify, a licensee to discontinue the supply of electrical energy made to an undertaking or consumer who contravenes an order under section 6A, the licensee himself may so discontinue the supply; but the licensee shall, on discontinuing the supply as aforesaid, report to the State Government within 24 hours from the time of discontinuance, the circumstances in which he has so done, and on being directed by the State Government to do so, recommence the supply with all possible speed.] __________________________ 1. Section 6B was inserted by Bom. 41 of 1949, Section 7. 2. This word was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950. 3. This sub-clause was substituted for the original by Bom. 2 of 1959, Section 8.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 177
Title: Association Dissolved or Business Discontinued
State: Central
Year: 1961
.....as may be, shall apply to any such assessment or imposition of penalty or other sum. (4) Where such discontinuance or dissolution takes place after any proceedings in respect of an assessment year have commenced, the proceedings may be continued against the persons referred to in sub-section (3) from the stage at which the proceedings stood at the time of such discontinuance or dissolution, and all the provisions of this Act shall, so far as may be, apply accordingly. (5) Nothing in this section shall affect the provisions of sub-section (6) of section 159. _____________________________________ 1. The expression Deputy Commissioner (Appeals) or the omitted by the Finance (No. 2) Act, 1998, with effect from 1st October, 1998.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 189
Title: Firm Dissolved or Business Discontinued
State: Central
Year: 1961
.....other sum. Explanation: [Omitted by the Finance Act, 1992, with effect from 1st April, 1993.] (4) Where such discontinuance or dissolution takes place after any proceedings in respect of an assessment year have commenced, the proceedings may be continued against the person referred to in sub-section (3) from the stage at which the proceedings stood at the time of such discontinuance or dissolution, and all the provisions of this Act shall, so far as may be, apply accordingly. (5) Nothing in this section shall affect the provisions of sub-section (6) of section 159. _____________________________ 1. The expression Deputy Commissioner (Appeals) or the omitted by the Finance (No. 2) Act, 1998, with effect from 1st October, 1998.
View Complete Act List Judgments citing this sectionAgricultural Income-tax Act, 1957 Section 27
Title: Liability in Case of Discontinued Firm or Association
State: Karnataka
Year: 1957
1[27. Liability in case of discontinued firm or association (1) Where the business of a firm or association of persons is discontinued or such firm or association is dissolved, the2[Assistant Commissioner of Agricultural Income-tax] shall make the assessment of the agricultural income of the firm or association of persons as if no such discontinuance or dissolution has taken place and all the provisions relating to the levy of penalty or any other sum chargeable under any provisions of this Act shall apply, so far as may be, to such assessment. (2) Every person who was at the time of such discontinuance or dissolution, a partner of such firm or a member of such association and the legal representative of any such person who is deceased, shall be jointly and severally liable to the assessment on such agricultural income and also to pay the amount of agricultural income-tax, penalty or other sum payable and all the provisions of this Act, so far as may be shall apply to any such assessment or imposition of penalty or other sum.] __________________________ 1. Substituted by Act 14 of 1983 w.e.f. 1.10.1957. 2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
View Complete Act List Judgments citing this sectionBombay Electricity (Special Powers) Act, 1946, (Maharashtra) Section 4
Title: Discontinuance of Supply in Certain Circumstances
State: Maharashtra
Year: 1946
.....the licensee upto such date as may be specified by the State Government; or (iii) exceeds the supply permitted by the State Government under sub-section (3) of section 5 or sanctioned by a licensee in pursuance of a requisition made under clause VI of the Schedule to the Indian Electricity Act, 1910, or,] 3[(c) within three months, after the service on him by the licensee of a notice in writing in this behalf does not utilise any electrical energy.] (2) The licensee shall - (i) before discontinuing or reducing the supply of electrical energy under sub-section (1) give the consumer not less than 48 hours' notice in writing of his intention so to do; (ii) on discontinuing the supply, communicate to the 4[State] Government within twenty-four hours from the date of discontinuance the circumstances in which he has done so; (iii) on being so directed by the 4[State] Government recommence the supply with all possible speed. (3) The licensee shall report to the 4[State] Government within twenty-four hours of its coming to his notice every contravention of any direction given under section 3. or clause (b) of sub-section (1). ______________________________ 1. This word.....
View Complete Act List Judgments citing this sectionIndian Easements Act, 1882 Section 5
Title: Continuous and Discontinuous, Apparent and Non-apparent Easements
State: Central
Year: 1882
Easements are either continuous or discontinuous, apparent or non-apparent. A continuous easement is one whose enjoyment is, or may be, continual without the act of man. A discontinuous easement is one that needs the act of man for its enjoyment. An apparent easement is one the existence of which is shown by some permanent sign which, upon careful inspection by a competent person, would be visible to him. A non-apparent easement is one that has no such sign. Illustrations (a) A right annexed to B 's house to receive light by the windows without obstruction by his neighbour A. This is a continuous casement. (b) A right of way annexed to A's house over B's land. This is a discontinuous easement. (c) Rights annexed to, A's land to lead water thither across B's land by an aqueduct and to draw off water thence by a drain. The drain would be discovered upon careful inspection by a person conversant with such matters. These are apparent easements. (d) A right annexed to A's house to prevent B from building on his own land. This is a non-apparent easement.
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 21
Title: Liability in Case of Discontinued Firm or Association of Persons
State: Central
Year: 1958
.....in the course of any proceedings under this Act in respect of any such firm or other association of persons as is referred to in sub-section (1) is satisfied that the firm or association is guilty of any of the acts specified in clause (a) or clause (b) or clause (c) of sub-section (1) of section 17, he or it may impose or direct the imposition of a penalty in accordance with the provisions of that section. (3) Every person who was at the time of such discontinuance or dissolution a partner of the firm or a member of the association, as the case may be, shall be jointly and severally liable for the amount of tax or penalty payable, and all the provisions of Chapter VII, so far as may be, shall apply to any such assessment or imposition penalty. ___________________________________ 1. Substituted by Act 4 of 1988, sec. 161, for "Gift-tax Officer" w.e.f. 1-4-1988. 2. Substituted by Act 4 of 1988, sec. 161, for "Appellate Assistant Commissioner" w.e.f. 1-4-1988. 3. Inserted by Act 29 of 1977, sec. 39 and Sch V, Pt.III w.e.f. 10-7-1978.
View Complete Act List Judgments citing this sectionNorthern India Ferries Act, 1878 Section 4
Title: Power to Declare Establish Define and Discontinue Public Ferries
State: Central
Year: 1878
..... (f) discontinue any public ferry which it deems unnecessary. Every such declaration establishment definition, change or discontinuance shall be made by notification in the Official Gazette: {Subs.by Act 38 of 1920, Section2 and ScheduleI, Pt.I, for the original proviso.}[Provided that when a river lies between two States' the powers conferred by this Section shall, in respect of such river, be exercised jointly by the State Governments of those States by notifications in their respective Official Gazettes { The words " and in any case where the said Local Governments fail to agree as regards the exercise of any such power they shall exercise such power subject to the control of the G.G.in C." omitted by the A.O.1937}] Provided also that, when any alteration in the course or in the limits of a public ferry is rendered necessary by changes in the river, such alteration may be made, by an order under his hand, by the Commissioner of the Division in which such ferry is situate, or by such other officer as the State Government may, from time to time, appoint by name or in virtue of his office in this behalf.
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