Bare Act Search Results

The Meghalaya Cotton Cloth & Yarn Dealers Licensing Order, 1973 Complete Act

State: Meghalaya

Year: 1973

.....Cloth inferior or imitation leather Cloth ordinarily used in book " binding, and book " binding Cloth; (iv) tracing Paper; (v) fabric manufactured partly from Cotton and partly from Wool and containing 40 Percent or more of Wool by weight; (vi) rubberized or synthetic water " proof fabric whether Single textured or Double texture; (vii) plush Cloth in the manufacture of which Cotton Yarn is used; (viii) Fabric manufactured partly from Cotton and partly from Jute and containing not exceeding 10 Percent of Cotton by weight. (b) " yarn " means any type of Yarn manufactured either wholly from Cotton or partly from any other material. (c) " Dealer " means a Person including any ?Company, or other body corporate, Co-Operative, or Association or body of individuals, whether incorporated or not, manufacturing or carrying on the business of selling or storing for sale Cloth or Yarn or both whether Wholesale or Retail, and whether or not in conjunction with any other business and shall include any Person employed by a Dealer or acting on his behalf for manufacturing or carrying on such business of selling or storing for sale, Cloth or Yarn of both. (d) " Petty Dealer.....

Karnataka Sales Tax Act, 1957 Section 27

Title: Certain Dealers to Issue 1[and Obtain] Bill or Cash Memorandum

State: Karnataka

Year: 1957

.....day, a consolidated bill or cash memorandum and include them in his books of accounts and statements or returns in accordance with the provisions of this Act.] 1[(1A) Every dealer who purchases goods from another dealer shall obtain a bill or cash memorandum in respect of a transaction whose total value exceeds4[one hundred rupees] in each case.] (2) Any person who contravenes the provisions of sub-section (1)1[or sub-section (1A)] shall, on conviction, be punishable with a fine equal to double the amount of the bill or the cash memorandum in respect of which such contravention has occurred5[or4[one thousand rupees] whichever is more.] _______________________________ 1. Inserted by Act 23 of 1983 w.e.f. 18.11.1983. 2. Substituted by Act 8 of 1984 w.e.f. 1.4.1984. 3. Inserted by Act 13 of 1982 w.e.f. 1.4.1982. 4. Substituted by Act 6 of 1995 w.e.f. 1.4.1995. 5. Substituted by Act 7 of 1981 w.e.f. 4.4.1981.

Income Tax Act, 1961 Chapter IX

Title: Double Taxation Relief

State: Central

Year: 1961

.....Government.] __________________ 1. Substituted by the Finance (No. 2) Act, 2009 with effect from 1st October, 2009. Prior to subsitution, section 90 as amended by the Finance Act, 2001, with retrospective effect from 1st April, 1962; Finance Act, 2003, with effect from 1st April, 2004; Finance (No. 2) Act, 2004, with retrospective effect from 1st April, 1962, stood as under: 90. Agreement with foreign countries. (1) The Central Government may enter into an agreement with the Government of any country outside India - (a) for the granting of relief in respect of- (i) income on which have been paid both income-tax under this Act and income-tax in that country; or (ii) income-tax chargeable under this Act and under the corresponding law in force in that country to promote mutual economic relations, trade and investment, or (b) for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country, or (c) for exchange of information for the prevention of evasion or avoidance of income-tax chargeable under this Act or under the corresponding law in force in that country, or investigation of cases of such evasion.....

Central Sales Tax Act, 1956 Section 7

Title: Registration of Dealers

State: Central

Year: 1956

.....an application under sub- section (1) or sub- section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made there under3[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed from which shall specify the class or classes of goods for the purposes of sub- section (1) of section 8. 4[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order,.....

The Kerala Ration Dealers Welfare Fund Act, 1998 1 Complete Act

State: Kerala

Year: 1998

THE KERALA RATION DEALERS' WELFARE FUND ACT, 1998 1 THE KERALA RATION DEALERS' WELFARE FUND ACT, 1998 1 ( Act 16 of 1998) An Act to provide for the constitution of a Fund to grant relief to, and to promote the Welfare of, the ration dealers in the State of Kerala Preamble.- WHEREAS, it is considered expedient to provide for the constitution of a Fund to grant relief to, and to promote the welfare of, the ration dealers in the State of Kerala and for matters incidental or ancillary thereto; BE it enacted in the Forty-ninth year of the Republic of India as follows:- 1. Short title, extent and commencement.- (1) This act may be called the Kerala Ration Dealers' Welfare Fund Act, 1998. (2) It extends to the whole of the State of Kerala. (3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint. 2. Definitions.- In this Act unless the context otherwise requires,- (a) ˜contribution' means the sum of money payable to the fund under section 6; (b) ˜family' means wife or husband, as the case may be, minor sons and unmarried daughters, dependent parents and mentally retarded.....

Karnataka Sales Tax Act, 1957 Section 12C

Title: Summary Assessment of Certain Dealers

State: Karnataka

Year: 1957

.....the tax assessed for the proceeding year; (ii) such dealer has not utilised any of the statutory forms prescribed under the provisions of this Act and rules made thereunder or Central Sales Tax Act, 1956 (Central Act 74 of 1956) during the year; (iii) the goods held in stock on the first day of the year do not relate to the purchases made against declaration under the provisions of this Act or the Central Sales tax Act, 1956] (2) Where before completion of the summary assessment, returnsubmitted or any compliance furnished under sub-section (1) 1 [or subsection 1-A] is found to involve mistake apparent on record, the assessing authority shall afford opportunity to the dealer to submit revised return or to rectify such mistake. (3) Summary assessment under sub-section (1) 1 [or sub-section (1A)] shall not be made in respect of a dealer for any year if,- (i) the return filed or any compliances furnished as required by sub-section (1) for any year is incomplete or incorrect or defective, save for mistakes apparent on record, (ii) it is found that the dealer attempted to conceal any turnover to evade tax, for that year and for subsequent two years, (iii) the dealer.....

The Meghalaya Sugar Dealer Licensing Order, 1973 Complete Act

State: Meghalaya

Year: 1973

.....sale, of Sugar in quantities exceeding 2 Quintals or more at any one time but does not include an Industrial undertaking which is engaged in the Manufacture of Production of Sugar and which is Registered or Licensed under the Industries [Development and Regulation] Act, 1951. (b) "form" means a Form set forth in the Schedule to this Order. (c) "licensing authority" means the Director of Supply, the Deputy Commissioner /the Sub " Divisional officer in their respective jurisdiction or an Officer appointed by the State govt. to exercise the powers and perform the duties of the Licensing Authority under this Order. (d) "retailer" means a Dealer who is not a Wholesaler. (e) "State Government" means the Govt. of the State of Meghalaya. (f) "Sugar deals" any form of Sugar, including Khansari Sugar containing more than 90 % of sucrose. (g) "wholesaler" means a Dealer who sell Sugar to other Dealer or to bulk Consumers. 03. Licensing of Dealers:- (1) No Person shall carry on business as a Dealer except under and in accordance with the terms and conditions of a Licence issued in this behalf by the Licensing Authority. (2) A separate License shall be necessary for each.....

The Meghalaya Wheat & Wheat Products [Wholesale Dealers Licensing] Order, 1975 Complete Act

State: Meghalaya

Year: 1975

..... 11. Total of stocks held in quintal :: 12. Quantity purchased during the Month and source of supply. Source of supply Quantity purchased earlier but received now Quantity purchased and received (12.1) (12.2) (12. 3) 13. Quantity sold during the Month. :: 14. Stock at the end of the Month. :: Particulars of the Godown where held Code Actually with the Stockists (14.1) (14.2) (14. 3) TOTAL :: Place ______________ , Dated, Shillong, the __________ 20 . Signature. Dealers' Stamp and Licence No. To, 1. The Licensing Authority, 2. _________________ . NOTE "" Quantity sold earlier and but delivered during the Month will also be included in. Meghalaya State Acts

Punjab General Sales Tax Act, 1948 [Repealed] Section 9

Title: Security from Certain Class of Dealers

State: Central

Year: 1948

.....days of such occurrence furnish a fresh surety bond. (4) The authority granting the certificate of registration may, by an order in writing, for good and sufficient cause, forfeit the whole or any part of the security furnished by a dealer for realising any amount of tax or penalty payable by a dealer Provided that no order shall be passed under this sub-section without giving the dealer a reasonable opportunity of being heard. (5) Where by reason of an order under sub-section (4) the security furnished by any dealer is rendered insufficient, he shall make up the deficiency in such manner and within such time as may be prescribed. (6) The authority granting a certificate of registration may, on application by the dealer, order the refund of security furnished by him or any part thereof, if the same is not required for the purposes of this Act.

Value Added Tax Act, 2003 Section 28

Title: Obligation of Registered Dealer to Inform Changes After Registration

State: Karnataka

Year: 2003

.....registration or upon his own motion, the prescribed authority may amend the registration certificate of a dealer or reject the application within thirty days of the date of receipt of such application, after making such enquiry as it deems fit and after giving the dealer the opportunity of showing cause in writing against such amendment or rejection. (4) Any amendment of a certificate shall take effect from the date of the event referred to in sub-section (1) where applicable and in all other cases the amendment shall take effect from the date of application. (5) Where any change in registration other than of death of the registered dealer is not reported to the prescribed authority within the prescribed time, it shall be deemed that no such change has occurred and the dealer as registered shall be liable to tax that is payable in respect of any business carried on.