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Home Bare Acts Phrase: duty Page 1 of about 10,068 results (0.027 seconds)Bombay Entertainments Duty Act, 1923, (Maharashtra) Section 3
Title: Duty on Payments for Admission to Entertainment
State: Maharashtra
Year: 1923
..... 500 1 and 2 above (2) Machine operated by two persons simultaneously 1,000 35[(1AA) In computing the duty and the surcharge under this Act, a fraction of a rupee less than 5 paise, or which is not a multiple of 5 paise, shall be rounded off to 5 paise, or to next higher multiple of 5 paise, as the case may be.] (2) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, 36[the entertainment duty shall be levied and paid on 50 per cent; of such lump sum at the rates specified in clause (b) of sub-section (1).] 37[(3)(a) In lieu of the tax payable under clause (c) of sub-section (1) in the case of 38[***] video exhibition 39[but excluding exhibition by means of any type of antenna or cable television] held in the places of entertainment specified in column (2).....
View Complete Act List Judgments citing this sectionBombay Electricity Duty Act, 1958, (Maharashtra) Preamble
Title: the Bombay Electricity Duty Act, 1958
State: Maharashtra
Year: 1958
.....of the total per unit charges payable by commercial consumers in Greater Bombay with similar consumers in other parts of the State. Hence the Act.-[Mah. Act No. 16 of 1973]. The Amendment Act provides for enhancing the rates of duty on assumption of electricity throughout the State in respect of consumers as Parts A and E of the Schedule to the Bombay Electricity Duty Act, as announced by the Minister for Finance in his Budget Speech of February, 1974. In regard to consumption of electricity beyond 30 and upto 150 units a uniform rate of 8 paise per unit is to be levied and consumption beyond 150 units per month, the uniform rate of 10 per unit is to be levied. Similar revision is made on consumption in respect (i) of a hospital, or nursing home, or dispensary, or premises for educational purpose each of which when maintained for private and (ii) any other premises or for consumption of energy for any purpose not falling under any other part of the Schedule. If electricity is used for purposes of lifting water for domestic use and is separately metered at the rate of 6 paise per unit is to be levied. To curb ostentatious consumers of electricity for functions like.....
View Complete Act List Judgments citing this sectionBombay Electricity Duty Act, 1958, (Maharashtra) Section 3
Title: Duty on Units of Energy Consumed
State: Maharashtra
Year: 1958
.....educational purposes" means only for imparting education is not correct. There is no justification for such a narrow construction of the exemption enacted in section 3(2)(a)(iii). It was held that the premises were exempt from duty under section 3(2)(a)(iii).-Dr. G. Bendale v. State of Maharashtra, 1970 Man. L. J. 313 : 72 Bom. L. R. 47. Whether a cold storage is commercial undertaking.-It is a commercial undertaking and not industrial one. Therefore, electricity duty is to be paid under Part B and not under Part G.-Pashupati Trading Company Put. Ltd. v. Electrical Inspector & Ors.. 1981 Mah. L. J. 747. Section 3.-It amends section 3 of the principal Act so as to lay down that electricity duty shall not be leviable on electrical energy consumed in respect of hospitals, nursing homes, dispensaries or premises used for educational purposes, when they are not maintained for private gain. It also exempts from such duty any industrial purpose or process in respect of any new industrial undertaking in Vidarbha region, Hyderabad area, Kolaba and Ratnagiri Districts and in Thana District (excluding the portion adjoining Greater Bombay encircled by Thana and Bassin Creek) for a.....
View Complete Act List Judgments citing this sectionBombay Electricity Duty Act, 1958, (Maharashtra) Section 4
Title: Payment of Electricity Duty
State: Maharashtra
Year: 1958
.....he has to execute following functions. (1) Administration of various Acts and Rules covering Electricity e.g.. (a) The Indian Electricity Act and Rules, (b) Maharashtra Cinema (Regulation) Rules. 1966, (c) The Bombay Electricity (Special Powers) Act, 1946, (d) Indian Electricity Rules, Rule 45, certificates to be issued under the said rule. (e) The Bombay Lifts Act. 1939 and Rules, (f) The Electricity (Supply) Act, 1948. (g) The Electricity Duty Act, 1958 and Rules, (h) The Maharashtra Tax on Sale of Electricity Act, 1963. (i) The Maharashtra Rope-way Act, 1955 and Rules. (B) In addition to administrative work, he is the authority under the Act to issue certificates and permits for the successful candidates passed in the Electrical Supervisors and Wireman's Examinations and he has to exercise his powers for renewal of licenses applications. Chief Engineer (Electrical) is the Head of the Licensing Board for above examination. Duties of Chief Engineer are as follows :- (1) Inspection of electrial installations at consumer's premises. A fee is charged for such work. In all. there were 9, 14, 229 installations were inspection in 1984-85 period-.....
View Complete Act List Judgments citing this sectionMedicinal and Toilet Preparations Excise Duties Act, 1955 Amending Act I
Title: Medicinal and Toilet Preparation Excise Duties Amendment Act, 1961
State: Central
Year: 1955
.....(b) where such price is not ascertainable, the price at which an article of the like kind and quality is sold or is capable of being sold by the manufacturer or his agent, at the time of the removal of the article chargeable with duty from the place where the duty is leviable thereon in accordance with the provisions of section 3, or if such article is not sold or is not capable of being sold at such place, at any other place nearest thereto: Provided that in determining the price of any article under this Explanation, no abatement or deduction shall be allowed except in respect of trade discount and the amount of duty payable at the time of the removal of such article from the place where the duty is so leviable. Explanation III.--"London proof spirit" means that mixture of ethyl alcohol and distilled water which at the temperature of 51 degrees Fahrenheit weighs exactly 12/13th parts of an equal measure of distilled water at the same temperature. Explanation IV.--Where in respect of any dutiable goods the unit of assessment for the purpose of any duty under this Act is a litre of the strength of London proof spirit, the duty shall be increased or reduced in such.....
View Complete Act List Judgments citing this sectionEstate Duty Act, 1953 [Repealed] Section 19
Title: Collection and Incidence of Duty Under Section 17
State: Central
Year: 1953
.....(a) of that sub-section a reference to any duty payable in respect of assets of the company passing on a death by virtue of section 16 of this Act, and section 129 of the Indian Companies Act, 1913, shall have effect accordingly. (5) The duty payable on the death of the deceased by virtue of section 17 shall be a first charge by way of floating security on the assets which the company had at the death or has at any time thereafter, and any part of the duty for which by virtue of clause (c) of sub-section (1) any person is accountable in respect of any distributed assets shall be a first charge also on those assets: Provided that nothing in this sub-section shall operate to make any property chargeable as against a bona fide purchaser thereof for valuable consideration without notice. (6) Where any duty has been.- (a) paid by a person accountable therefor by virtue only of clause (c) of sub.- section (1) ; or (b) raised by virtue of sub-section, (5) out of any distributed assets charged therewith; that person or, as the case may be, the person who was entitled to those assets subject to the charge, may (without prejudice to any right of contribution or indemnity.....
View Complete Act List Judgments citing this sectionComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Chapter III
Title: Duties and Powers of the Comptroller and Auditor-general
State: Central
Year: 1971
.....subs-ection (1) and sub-sections (2) and (3) inserted by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (2 of 1984), Section 3 (16-3-1984). 2. Substituted for the words "rupees five lakhs" and "this section" respectively, by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (2 of 1984), Section 3 (16-3-1984). Section 15 - Functions of Comptroller and Auditor-General in the case of grants or loans given to other authorities or bodies (1) Where any grant or loan is given for any specific purpose from the Consolidted Fund of India or of any State or of any Union territory having a Legisltive Assembly to any authority or body not being a foreign State or international organisation, the Comptroller and Auditor-General shall scrutinise the procedures by which the sanctioning authority satisfies itself as to the fulfilment of the conditions subject to which such grants or loans were given and shall for this purpose have right of access, after giving reasonable previous notice, to the books and accounts of that authority or body: Provided that the President, the Governor of a State or.....
View Complete Act List Judgments citing this sectionAdditional Duties of Excise (Textiles and Textile Articles) Act,1978 Section 3
Title: Levy and Collection of Additional Duties of Excise on Certain Textile Articles
State: Central
Year: 1978
.....the said Act, or the additional duty under Section 3 of the Customs Tariff Act, 1975, already paid on the raw material used in the production or manufacture of such goods), are assessed to duty, there shall be levied and collected a duty of excise equal to fifteen per cent of the total amount so chargeable on such goods.] (2) The duties of excise referred to in sub-section (1) in respect of the goods specified in the Schedule shall be in addition to the duties of excise chargeable on such goods under the Central Excises and Salt Act, 1944, or any other law for the time being in force and shall be levied for the purposes of the Union and the proceeds thereof shall not be distributed among the States. (3) The provisions of the Central Excises and Salt Act, 1944, and the rules made thereunder, including those relating to refunds and exemptions from duties, shall, so far as may be, apply in relation to the levy and collection of the duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules. _________________________ 1. Sub-section (1) substituted.....
View Complete Act List Judgments citing this sectionBombay Entertainments Duty Act, 1923, (Maharashtra) Section 4E
Title: Collection of Duty on Cable Television Through Public Auction or Agent
State: Maharashtra
Year: 1923
.....by the lessee or the agent shall, subject to the conditions of the lease or, as the case may be, the agreement of agency, exercise the powers and perform the duties conferred on and imposed upon the officers and employees of the State Government authorised to collect the entertainment duty on cable television including entertainment duty leviable on Direct-to-Home (DTH) Broadcasting service under this Act or the rules made thereunder, after they are duly authorised by the prescribed officer, in that behalf. (3) Subject to the directions, if any, issued from time to time, by the State Government, by any general or special order in this behalf, the prescribed officer shall regulate the collection of entertainment duty on cable television including entertainments duty leviable on Direct-to-Home (DTH) Broadcasting service, either through such lessee or agent, in such manner and by such procedure as may be prescribed.]
View Complete Act List Judgments citing this sectionMedicinal and Toilet Preparations Excise Duties Act, 1955 Part II
Title: Levy and Collection of Duties
State: Central
Year: 1955
.....excise, at the rates specified in the Schedule, on all dutiable goods 2[(excluding goods produced or manufactured in a Special Economic Zone)] manufactured in India. (2) The duties aforesaid shall be leviable-- (a) where the dutiable goods are manufactured in bond, in the State in which such goods are released from a bonded warehouse for home consumption, whether such State is the State of manufacture or not; (b) where the dutiable goods are not manufactured in bond, in the State in which such goods are manufactured. (3) Subject to the other provisions contained in this Act, the duties aforesaid shall be collected in such manner as may be prescribed. Explanation.-- Dutiable goods are said to be manufactured in bond within the meaning of this section if they are allowed to be manufactured without payment of any duty of excise leviable under any law for the time being in force in respect of alcohol,1[narcotic drug or narcotic] which is to be used as an ingredient in the manufacture of such goods, ___________________________ 1. Substituted for the words "opium, Indian hemp or other narcotic drug or narcotic" by the Finance Act, 1976 (66 of 1976), Section 39(a).....
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