Bare Act Search Results

Companies Profits Surtax Act 1964 Section 24A

Title: Agreement with Foreign Countries

State: Central

Year: 1964

1[24A. Agreement with foreign countries.-- The Central Government may enter into an agreement with the Government of any country outside India1-- (a) for the granting of relief in respect of chargeable profits on which have been paid both surtax under this Act and tax of a similar character or income-tax on such profits in that country, or (b) for the avoidance of double taxation of chargeable profits under this Act and under any law relating to the taxation of income or profits in force in that country, or (c) for exchange of information for the prevention of evasion or avoidance of surtax chargeable under this Act or the tax chargeable under the corresponding law in force in that country or investigation of cases of such evasion or avoidance, or (d) for recovery of tax under this Act and under any law relating to the taxation of income or profits in force in that country, and may, by notification in the Official Gaazette, make such provision as may be necessary for implementing the agreement.] ________________________ 1. Substituted by the Finance Act, 1972 (16 of 1972), S. 57 (1-4-1972).

Karnataka Land Revenue Act, 1964 Chapter XIV

Title: Realisation of Land Revenue and Other Public Demands

State: Karnataka

Year: 1964

.....prescribed under sub-section (1) for the payment of land revenue shall be deemed to be a period of grace and shall not affect the provisions of sub-section (1). Section 160 - Arrear of land revenue and defaulter (1) Any instalment of land revenue or part thereof which is not paid on the date prescribed for payment under section 159 shall become an arrear of land revenue and the person responsible for the payment shall become a defaulter. (2) A statement of account, certified by the Deputy Commissioner or bythe Assistant Commissioner shall, for the purpose of this Chapter be conclusive evidence of the existence of the arrear of land revenue, of its amount and of the person who is the defaulter: Provided that nothing in this sub-section shall prejudice the rights of such person to make payment under protest and to question the correctness of the accounts in separate proceedings before the Deputy Commissioner or the Assistant Commissioner, as the case may be. Section 161 - Process for recovery of arrears An arrear of land revenue may after serving a written notice of demand on the defaulter under section 162 be recovered by any one or more of the following processes,.....

Karnataka Land Revenue Act, 1964 Section 188

Title: Precautionary Measures in Certain Cases

State: Karnataka

Year: 1964

.....or removal of the same, and recover the cost incurred thereby as an arrear of land revenue due in respect of the land to which such crop belongs. (3) Any person who disobeys or abets the disobedience of, any orderpassed under sub-section (2), after the same has been duly published or a notice thereof has been served upon him, shall be liable, after a summary enquiry by the1[Tahsildar], to a fine not exceeding double the amount of the land revenue due on such land. (4) The1[Tahsildar] shall not defer the reaping of the crop, nor prolong its deposit unduly, so as to damage the produce. If within two months after the crop has been deposited, the land revenue due has not been paid, the1[Tahsildar] shall either release the crop and proceed to realise the revenue in any other manner authorised by this Chapter or take such portion thereof, as he may deem fit, for sale under the provisions of this Chapter, applicable to sales of movable property in realisation of the revenue due and of all legal costs and release the rest. ____________________ 1. Substituted by Act 5 of 1970 w.e.f. 23.10.1969.

Companies (Profits) Surtax Act, 1964 Complete Act

State: Central

Year: 1964

.....of India, 29-2-1964, Pt. II, S. 2, Ext., p. 178. Act 41 of 1975.- The object of this Bill is to amend the income-tax Act, 1961, the Wealth Tax Act. 1957, the Gift Tax Act, 1958 and the Companies (Profits) Surtax Act, 1964. The proposals relating to the amendments to these enactments have been formulated after a detailed examination of the recommendations of the Direct Taxes Enquiry Committee (Wanchoo Committee) and the Forty-seventh Report of the Law Commission on the Trial and Punishment of Social and Economic Offences, the latter in so far as they relate to direct taxes. Opportunity has been taken to sponsor some amendments on the basis of suggestions received from various other quarters as well. Technical difficulties arising in the operation of some of the provisions of these enactments have also been taken into account in formulating these proposals. 2. The main objective of the amendments proposed to be made are to unearth black-money and prevent its proliferation; to fight and curb tax evasion; to check avoidance of tax 'through various legal devices, including the formation of trusts and diversion of income or wealth to members of family; to reduce tax arrears and.....

Finance Act, 1964 Complete Act

State: Central

Year: 1964

.....cesser; andsection 6 of the General Clauses Act, 1897-, shall apply upon such cesser as if the said sub-section had then been repealed by a Central Act. Note: Tariff Act, 1934 is now repealed and replaced by the Customs Tariff Act, 1975 (51 of 1975). SECTION 58: REGULATORY DUTY OF CUSTOMS (1) There shall be levied and collected with effect from such date as may be specified in this behalf by the Central Government by notification in the Official Gazette, on all goods mentioned in the First Schedule tothe Tariff Actas amended by this Act or any subsequent Act of Parliament a regulatory duty of customs which shall be- (a) 25 per cent of the rate, if any, specified in the said First Schedule read with any notification issued under section 3 Aor sub-section ( 1 ) ofsection 4 of the Tariff Act; or (b) 10 per cent of the value of the goods as determined in accordance with the provisions ofsection 14 of the Customs Act, 1962-, whichever is higher: Provided that different dates may be specified by the Central Government for different kinds of goods. (2) Sub-section (1) shall cease to have effect after the 30th day of April, 1965 except as respects things done or omitted to be done.....

Assam Land (Requisition and Acquisition) Act, 1964 Complete Act

State: Assam

Year: 1964

.....is anything repugnant in the subject or context- (a) "Collector", "land" and "person interested" have the same meaning as in the Land Acquisition Act, 1884 (Act 1 of 1894); Explanation. Land for the purpose of this Act includes trees, buildings and standing crops on it, and easement. (b) "court" means a principal Civil Court of original jurisdiction, and includes the court of any Additional Judge, Subordinate Judge or Munsif whom the State Government may appoint, by name or by virtue of his office, to perform, concurrently with any such principal Civil Court, all or any of the functions of the Court under this Act within any specified local limits and, in the case of Munsif up to the limits of the pecuniary jurisdiction with which he is vested under S.19 of the Bengal, Agra and Assam Civil Courts Act, 1887 (Act XII of 1887); (c) "displaced person" means- (i) any person who, on account of this setting up to the two Dominions of India and Pakistan or on account of civil disturbances or the fear of such disturbances in area now forming part of Pakistan has been compelled to leave his place of residence in such area after the 1st day of March, 1947 and who has subsequently.....

The Orissa Express Highway Act, 1964 Complete Act

State: Orissa

Year: 1964

.....any authority or officer or person duly authorised under this Act in respect of anything in good faith done or intended to be done under this Act or the rules or orders made thereunder. 11. Power to make rules. (1) The State Government may, by notification and subject to the conditions of previous publication, make rules to carry out the purposes of this Act. (2) All rules made under this section shall, as soon as they are made, be laid before the State Legislature for a period of fourteen days which may be comprised in one or more sessions and shall be subject to such modifications as the Legislature may make therein during the said period- 12. Act to override other laws. (1) On and after the declaration of a road as an express highway under clause (a) of sub-section (1) of section 3, the provisions contained in any other law or any practice, custom or usage having the force of law, corresponding to any of the provisions of this Act and applicable to such road, shall cease to have effect for so long as such declaration remains in force. (2) Save as provided in sub-section (1) the provisions of this Act and the rules and orders made thereunder shall have effect.....