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Home Bare Acts Phrase: discrepancyThe West Bengal Finance Act, 2014 Complete Act
State: West Bengal
Year: 2014
.....within one hundred and twenty days from the date of coming into force of the clause (aa) of Explanation to sub-section (2) or subject to the satisfaction of the Chairman, within such further time as may be allowed by him; or; (b) in sub-section (2), in the Explanation,- (i) after clause (a), the following clause shall be inserted:- (aa) any appeal under section 79, or a revision under section 80, section 81, or section 82, or an appeal or revision under the Central Sales Tax Act, 1956 made in accordance with the provision of this Act, other than appeal or revision referred to in clause (a), against an order of assessment passed on or before the 30th day of June, 2007, pending till the date of coming into force of this clause and where the subject-matter of appeal or revision is the imposition of additional amount of tax on certain sales or purchases or contractual transfer price, as evident from records seized under the provisions of the Act, which the dealer has not disclosed in the books of account and records maintained by him; (ii) in clause (e), for the word Reconstruction., the words reconstruction; shall be substituted; (iii) after clause (e), the following clause shall.....
List Judgments citing this sectionDelhi Agricultural Produce Marketing (Regulation) Act, 1998 Complete Act
State: Delhi
Year: 1998
.....agricultural produce for sale in any market area or market, surveys it for ascertaining the quality, refraction, adulteration and other like factors (zg)"trader" means a person who, in the normal course, carries out the business of buying or selling, storing or processing of any notified agricultural produce as a principal or as a duly authorised agent (2)If any question aries as to whether a person is or is not an agriculturist for the purpose of this Act, the matter shall be referred to the Director whose decision thereon shall be final. CHAPTER 2 ESTABLISHMENT OF MARKET AREA Section3 Notification of intention of regulating marketing of notified agricultural produce in area (1)The Government may, by notification, published in the Official Gazette, and such other manner as may be prescribed, declare its intention of regulating the marketing of such agricultural produce, and in such area, as may be specified in the notification, in accordance with the provisions of this Act : Provided that no such area shall be included in the notification except after consultation with the Municipal Corporation of Delhi, New Delhi Municipal Council, Delhi Cantonment Board and.....
List Judgments citing this sectionCoking Coal Mines (Nationalisation) Act, 1972 Complete Act
State: Central
Year: 1972
.....otherwise requires,"- (a) "appointed day" means the 1st day of May, 1972'. (b) "coke oven plant" means the plant and equipment with which the manufacture of hard coke has been, or is being, carried on, and includes- (i) all lands, buildings, works, machinery and equipment, vehicles, railway, tramways and sidings, belonging to, or in, the coke oven plant, (ii) all workshops belonging to the coke oven plant, including buildings, machinery, instrument, stores, equipment of such workshops and the lands on which such workshops stand, (iii) all coke in stock or under production, and Other stores, stocks and instruments, belonging lo the coke oven plant, (iv) all power station belonging to the coke oven planter operated for supplying electricity for the purpose of working of coke oven plant or a number of coke oven plants, (v) all lands, buildings and equipment belonging to the coke oven plant where the washing of coal is carried on, (vi) all other fixed assets movable or immovable, and current assets belonging to a coke oven plant, whether within its premises or outside. CHAPTER 02: ACQUISITION OF THE RIGHTS OF OWNERS OF COKING COAL MINES AND COKE OVEN PLANTS SECTION 04:.....
List Judgments citing this sectionThe Delhi Value Added Tax (Second Amendment) Act, 2012 Complete Act
State: Delhi
Year: 2012
.....purchased goods (other than capital goods) for which a tax credit arises under sub-section (1) of this section; and, (b) the goods or goods manufactured out of such goods are to be exported from Delhi by way of sale made under sub-section (1) of Section 8 of the Central Sales Tax Act, 1956, the amount of the tax credit shall be reduced by the prescribed percentage.". Section 4 - Amendment of section 10 In the principal Act, in section 10, in sub-section (3), for clause (c) the following shall be substituted, namely:- "(c) the goods are exported from Delhi, - (i) by way of a sale made as per the provisions of sub-section (1) of section 8 of the Central Sales tax Act, 1956; or (ii) other than by way of a sale, to a branch of the registered dealer or to a consignment agent;". Section 5 - Amendment of section 28 In the principal Act, for section 28 the following shall be substituted, namely:- "28. If a person discovers a discrepancy in a return furnished by him for a tax period under this Act, he shall remove such discrepancy and furnish a revised return within the year following the year of such tax period: PROVIDED that if, as a result of the discrepancy, the.....
List Judgments citing this sectionCompensation and Rehabilitation Rules, 1955 Complete Act
State: Punjab
Year: 1955
.....succeeded to the property of the deceased claimant; (e) an affidavit in support of the particulars specified in clauses (a) and (c) verifying the facts. (4) The documents referred to in sub-rule (2) and the documents referred to in clauses (b), (d) and (e) of sub-rule (3), may be annexed to one copy of the application only. (5) Where an applicant desires to receive compensation in cash he shall clearly state at the end of the application the Branch of the Imperial Bank from which he desires to receive the payment. 4-A. 21-A. Period within which the amount of deduction payable " The period within which the amount of deduction is to be paid to the Central Government under the proviso to sub-section (1) of Section 8A of the Act shall be six months of the determination of the Principal sum for which the property was mortgaged. 21-B. Determination of the value of the Property to be surrendered " In determining the value of any portion of any property to be surrendered by the displaced person under clause (b) of the second proviso to sub-section (1) of Section 8A of the Act, the Settlement Commissioner shall have due regard to the value already assigned to such property.....
List Judgments citing this sectionCantonments Act, 1924 Complete Act
State: Central
Year: 1924
.....any farm, cattle-shed, milk-store, milk-shop or other place from which milk is supplied or in which milk is kept for purposes of sale or is manufactured for sale into butter, ghee, cheese or curds, and, in relation to a dairyman who does not occupy any premises for the sale of milk, includes any place in which he keeps the vessels used by him for the storage or sale of milk; (xi) "dairyman" includes the keeper of a cow, buffalo, goat, ass or other animal, the milk of which is offered or is intended to be offered for sale for human consumption, and any purveyor of milk and any occupier of a dairy; a[(xia) "Defence Estates Officer" means the officer appointed by the Central Government to perform the duties of the Defence Estates Officer for the purposes of this Act and the rules made thereunder; (xib) "Director" means the officer appointed by the Central Government to perform the duties of the Director, Defence Lands and Cantonments, the Command, for the purposes of this Act and rules made thereunder and includes the Joint Director;] a[c[(xic) "entitled consumer" means a person in a cantonment who is paid from the Defence Services Estimates and is authorised by general or.....
List Judgments citing this sectionDelhi Municipal Corporation Act, 1957 Complete Act
State: Delhi
Year: 1957
..... (16) "entertainment"" includes any exhibition, 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.....
List Judgments citing this sectionThe Cochin Rubber Theft Prevention Act, Vii of 1914 Complete Act
State: Kerala
Year: 1914
.....any stage of the treatment to which it is subjected during the process of conversion into marketable rubber; but "rubber" does not include any manufactured article wholly or partly made of rubber: "Wet rubber" means the latex of any rubber plant, whether fluid or coagulated, in any stage of preparation before the completion of the drying process: "Licensed dealer" means a person licensed to deal in rubber under this Act: "Licensed premises" means the place where a licensed dealer is authorised to deal in rubber: "Purchase" includes the taking of rubber in exchange for other goods or on an account of any claim or indebtedness. Section 3 - Purchase of rubber by unlicensed person prohibited From and after the commencement of this Act it shall be unlawful for any person to purchase rubber, unless he has been licensed under this Act to deal in rubber, or has received from the Diwan Peishkar a permit authorising him to do so, Any person who purchases rubber without being so licensed, or without such permit, shall be guilty of an offence against this Act. Section 4 - Power of Diwan Peishkar to issue license to deal in rubber (1) The Diwan Peishkar may issue, free of.....
List Judgments citing this sectionCentral Excise Tariff (Amendment) Act, 2004 Chapter LXXXV
Title: Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles
State: Central
Year: 2004
.....or other reasons, nor capable of being recharged. 8. For the purposes of heading 8524 "recording" of sound or other phenomena shall amount to manufacture. SUB-HEADING NOTES 1. Sub-headings 8519 92 and 8527 12 cover only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. 2. For the purposes of sub-heading 8542 10, the term ' "smart" cards' means cards which have embedded in them an electronic integrated circuit (microprocessor) of any type in the form of a chip and which may or may not have a magnetic stripe. SUPPLEMENTARY NOTE For the purposes of heading 8524, "Information Technology Software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 8501 ELECTRIC MOTORS AND.....
View Complete Act List Judgments citing this sectionWater (Prevention and Control of Pollution) Act, 1974 Chapter 5
Title: Prevention and Control of Water Pollution
State: Central
Year: 1974
.....him; (b) for the purpose of determining whether and if so in what manner, any such functions are to be performed or whether any provisions of this Act or the rules made thereunder of any notice, order, direction or authorization served, made, given, or granted under this Act is being or has been complied with; (c) for the purpose of examining any plant, record, register, document or any other material object or for conducting a search of any place in which he has reason to believe that an offence under this Act or the rules made thereunder has been or is being or is about to be committed and for seizing any such plant, record, register, document or other material object, if he has reason to believe that it may furnish evidence of the commission of an offence punishable under this Act or the rules made thereunder: Provided that the right to enter under this sub-section for the inspection of a well shall be exercised only at reasonable hours in a case where such well is situated in any premises used for residential purposes and the water thereof is used exclusively for domestic purposes. (2) The provisions of 1 [the Code of Criminal Procedure, 1973 (2 of 1974)], or, in.....
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