Bare Act Search Results

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 44

Title: Agreement for Avoidance or Relief of Double Taxation with Respect to Gift-tax

State: Central

Year: 1958

1[The Central Government may enter into an agreement with the Government of any reciprocating country- (a) for the avoidance or relief of double taxation with respect to gift-tax payable under this Act and under the corresponding law in force in the reciprocating country, or (b) for exchange of information for the prevention of evasion or avoidance of gift-tax chargeable under this Act or under the corresponding law in force in that country or investigation of cases of such evasion or avoidance, or (c) for recovery of tax under this Act and under the corresponding law in force in that country, and may, by notification in the Official Gazette, make such provision as may be necessary for implementing the agreement.] Explanation.- The expression "reciprocating country" for the purposes of this Act means any country which the Central Government may, by notification in the Official Gazette, declare to be a reciprocating country. _____________________________ 1. Substituted by Act 16 of 1972, section 54 w.e.f. 1-4-1972.

Bombay Stamp Act, 1958 Complete Act

State: Maharashtra

Year: 1958

.....issued under clause (f) and on which any or all of the powers of the collector under this Act are conferrend" by the Bombay Stamp (Amendment) Act, 2006 (Act No. 12 of 2006) (w.e.f 01-05-2006) [so designated by the State Government and includes any other officer whom the State Government may, by notification in the Official Gazette, appoint in this behalf]] (h) "duly stamped" as applied to an instrument means that the instrument bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been affixed or used in accordance with the law for the time being in force in the State;" (i) "executed" and "execution" used with reference to instruments, mean "signed" and "signature"; 14 Added by Mah.32 of 2005 (w.e.f 7-05-2005)Explanation.-The terms "signed" and "signature" also include attribution of electronic record as per section 11 of the Information Technology Act, 2000. (j) "Government securities" means a Government security as defined in the Public Debt Act, 1944; 15 Cl.(ja) was inserted by Mah.27 of 1985, S.2(d) (w.e.f. 1-12-1985)(ja) "immovable property" includes land, benefits to arise out of land, and things attached to the earth,.....

Merchant Shipping Act, 1958 Complete Act

State: Central

Year: 1958

.....To meet the immediate requirements of the country soon after independence the Merchant Shipping Laws. (Extension to Acceding States and Amendment) Act, 1949 was enacted, by which the British Merchant Shipping Acts 1894 to 1938 were extended to the Acceding States (later known as Part B States) and Indian Consular Officers were empowered to perform functions in relation to Indian ships outside India and provision was made to enable Government to prescribe the proper national colours for ships registered in India, The Control of Shipping Act, 1947, was another short-term measure which continued the war-time control over Indian shipping and controlled the coastal trade by a system of licensing. This Act, which has been renewed from time to time, is due to expire on the 31st March, 1958. 3. The present Bill revises and consolidates all laws in force in India relating to merchant shipping, whether passed by the British Parliament or the Indian Legislature, and makes provision for the matters discussed in the succeedihg paragraphs, which also indicate the principal changes made in the law ........... -Gaz. of Ind., 1958, Extra., Pt. II, S. 2, p. 203.Act 21 of 1966.- The minimum.....

Supreme Court Judges (Salaries and Conditions of Service) Act, 1958 Complete Act

State: Central

Year: 1958

..... (e) "Judge" means a Judge of the Supreme Court and includes the Chief Justice and an acting Chief Justice; (f) "prescribed" means prescribed by rules made under this Act; (g) "service as a Judge in India" means service rendered either in the Federal Court or in the Supreme Court or in any such Court and in one or more of the High Courts, and "Judge in India" and "service for pension as a Judge in India" shall be construed accordingly; (h) "service for pension" includes- (i) actual service; (ii) time spent by a Judge of a High Court in attending the sittings of the Supreme Court as an ad hoc Judge under Art. 127 of the Constitution if he is subsequently appointed as a Judge- (iii) forty-five days or the amount actually taken, whichever is less, of each period of leave on full allowances; (i) "vacation" means such period or periods during a year as may be fixed as vacation by or under the rules of the Supreme Court made with the prior approval of the President. CHAPTER 02: LEAVE SECTION 03: KINDS OF LEAVE ADMISSIBLE TO A JUDGE (1) Subject to the provisions of this Act, leave granted to a Judge may be at his option either- 3[(a) leave on full allowances (including.....

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Chapter VIII

Title: Miscellaneous

State: Central

Year: 1958

.....charged as an offence in that prosecution. Explanation.-In this sub-section, "culpable mental state" includes intention, motive or knowledge of a fact, or belief in, or reason to believe, a fact. (2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.] _________________________ 1. Inserted by Act 46 of 1986, section 41 w.e.f. 10-9-1986. Section 35E - Proof of entries in records or documents 1[35E. Proof of entries in records or documents Entries in the records or other documents in the custody of a gift-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Act, and all such entries may be proved either by the production of the records or other documents in the custody of the gift-tax authority containing such entries, or by the production of a copy of the entries certified by the gift-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such.....

Supreme Court Judges (Salaries and Conditions of Service) Act, 1958 Chapter II

Title: Leave

State: Central

Year: 1958

.....of Service) Amendment Act, 1971 (77 of 1971), S. 5 (15-1-1972). Section 6 - Grant of leave not due Subject to the maximum limit specified in sub-section (1)of section 5, leave on half allowances may be granted to a Judge in excess of the amount at his credit-- (i) on medical certificate; or (ii) otherwise than on medical certificate, for a period not exceeding six months, or for two or more periods not exceeding in the aggregate six months, during the whole period of his service as a Judge : Provided that no such leave shall be granted if the Judge is not expected to return to duty at the end of such leave and earn the leave granted. Note : Leave under this section is granted only when the Judge is expected to return to duty at the end of such leave and earn the leave granted. Leave granted under this section will be adjusted with the leave earned in future. Section 7 - Special disability leave Special disability leave may be granted to a Judge under such circumstances, on such allowances and for such periods as may be prescribed. Section 8 - Extraordinarily leave Extraordinary leave may be granted to a Judge for a period not exceeding six months, or for two.....

Karnataka Entertainments Tax Act, 1958 Section 13

Title: Composition of Offences

State: Karnataka

Year: 1958

Section 13 - Composition of offences The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence against this Act, by way of composition of such offence,- (a) where the offence consists of the failure to pay, or the evasion of, any tax payable under this Act, in addition to the tax so payable, a sum of money1[not less than ten thousand rupees for the first offence and not less than fifteen thousand rupees for any second or subsequent offence during the financial year but not exceeding the double the amount of tax whichever is greater and (b) in other cases, a sum of money1[not less than ten thousand rupees for the first offence and not less than fifteen thousand rupees for any second or subsequent offence during the financial year but not exceeding the double the amount of tax whichever is greater]. ______________________ 1. Substituted by Act 5 of 2001 and again substituted by Act 5 of 2002 w.e.f. 1.4.2002.

Gift Tax Act, 1958 Complete Act

State: Central

Year: 1958

.....shall be deemed to be a gift made by the transferor; (c) where there is a release, discharge, surrender, forfeiture, abandonment of any debt, contract or other actionable claim or of any interest in property by any person, the value of the release, discharge, surrender, forfeiture or abandonment, to the extent to which it has not been found to the satisfaction of the [Assessing officer] to have been bona fide, shall be deemed to be a gift made by the person responsible for the release, discharge, surrender, forfeiture or abandonment; (d) where a person absolutely entitled to property causes or has caused the same to be vested in whatever manner in himself and any other person jointly without adequate consideration and such other person makes an appropriation from or out of the said property, the amount of the appropriation used for the benefit of the person making the appropriation or for the benefit of any other person shall be deemed to be a gift made in his favour by the person who causes or has caused the property to be so vested. 29[(e) where a person who has an interest in property as a tenant for a term or for life or a remainder man surrenders or relinquishes his.....

Trade and Merchandise Marks Act, 1958 Complete Act

State: Central

Year: 1958

TRADE AND MERCHANDISE MARKS ACT, 1958 TRADE AND MERCHANDISE MARKS ACT, 1958 43 of 1958 An Act to provide for the registration and better protection of trade marks and for the prevention of the use of fraudulent marks on merchandise. Be it enacted by parliament in the ninth year of the republic of India as follows - SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) The Act may be called the Trade and Merchandise Marks Act, 1958. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. SECTION 02: DEFINITIONS AND INTERPRETATION (1) In this Act, unless the context otherwise requires,- (a) "assignment" means an assignment in writing by act of the parties concerned; (b) "associated trade marks" means trade marks deemed to be, or required to be, registered as associated trade marks under this Act; (c) "certification trade mark" means a mark adapted in relation to any goods to distinguish, in the course of trade, goods certified by any person in respect of origin, material, mode of manufacture, quality, accuracy or other characteristic, from goods not so certified.....

Bombay 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.....