Bare Act Search Results

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

.....for carrying out the purposes of the Act; (11) "company" and "director" shall have the meanings respectively assigned to them in the Companies Act. 1956; (Central Act 1 of 1958) (12) "contractee" means any person for whom or for whose benefit a works contract is executed; (13) "contractor" means any person who executes a works contract and includes a sub-contractor; (14) "to cultivate personally" with all its grammatical variations and cognate expressions means to carry on any agricultural operation on one's own account,- (i) by one's own labour, or (ii) by the labour of one's family, or (iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family. Explanation I.- A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II.- In the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally, if it is cultivated by.....

The Mizoram Value Added Tax Act, 2005 Complete Act

State: Mizoram

Year: 2005

.....material or for the execution of works contract; (18) "Joint Commissioner" means any persons appointed to be a Joint Commissioner under this Act; (19) "manufacture" with its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods and includes printing, but does not include any such process or mode of manufacture; (20) "output tax" in relation to any period means the tax payable by a dealer under this Act in respect of any sale or purchase of goods by that dealer during that period in the course of his business; (21) "person" includes - (a) an individual; (b) a joint family; (c) a company; (d) a firm; (e) an association of persons or a body of individual; whether incorporated or not; (f) the Central Government or the Government of Mizoram or the Government of any other State or Union Territory in India; (g) a local authority; (22) "place of business" means any place where a dealer carries on the business and includes- (a) any warehouse, go-down, or other place where a dealer stores or processes his goods; (b) any place.....

The Rajasthan Value Added Tax Act, 2003 Complete Act

State: Rajasthan

Year: 2003

.....or horticultural produce, grown by himself or grown on any land in which he has an interest as owner or tenant as defined in the Rajasthan Tenancy Act, 1955 (Act No. 3 of 1955), shall not be deemed to be a dealer in respect of such sales within the meaning of this clause; (12)"Deputy Commissioner (Administration)", "Assistant Commissioner", "Commercial Taxes Officer", "Assistant Commercial Taxes Officer" or "Junior Commercial Taxes Officer" means the person holding office with that designation under the State Government; (13) "exempted goods" means any goods exempted from tax in accordance with the provisions of this Act; (14)"firm", "partner" and "partnership" shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act No. 9 of 1932); (15) "goods" means all kinds of movable property, whether tangible or intangible, other than newspapers, money, actionable claims, stocks, shares and securities, and includes materials, articles and commodities used in any form in the execution of works contract, livestock and all other things attached to or forming part of the land which is agreed to be severed before sale or under the contract.....

West Bengal Value Added Tax Act, 2003 Complete Act

State: West Bengal

Year: 2003

.....in this behalf under this Act or the rules made thereunder; (21) "jute-mill" means a factory as defined in, or declared to be a factory under, the Factories Act, 1948, which is engaged wholly or in part in the manufacture of jute products; (22) "manufacture", with all its grammatical variations and cognate expressions, means producing, making, extracting or processing any goods and includes printing and raising of natural resources like minerals, coal etc.; (23) "net tax", in relation to any period, means (a) in case of a registered dealer, the amount of output tax in excess of the input tax credit claimed by such registered dealer in accordance with the provisions of this Act and the rules made thereunder, (b) in case of any dealer other than a registered dealer, the amount of output tax; (24) "notification" means a notification published in the Official Gazette; (25) "occupier of a jute-mill" means the person who has ultimate control over the affairs of the jute-mill; (26) "output tax", in relation to any period, means the aggregate amount of tax payable by a dealer liable to pay tax under section 10, section 11, section 12, section 13, sub-section (3) of section 14, or.....

The Orissa Value Added Tax (Amendment) Act, 2005 Complete Act

State: Orissa

Year: 2005

.....Governor on the 9th September, 2005 is hereby published for general information. ORISSA ACT 11 OF 2005 THE ORISSA VALUE ADDED TAX (AMENDMENT) ACT, 2005 AN ACT TO AMEND THE ORISSA VALUE ADDED TAX ACT, 2004. Be it enacted by the Legislature of the State of Orissa in the Fifty-sixth Year of the Republic of India as follows: - Short title and commencement. 1. (1) This Act may be called the Orissa Value Added Tax (Amendment) Act, 2005. (2) It shall be deemed to have been come into force on the 1st day of July, 2005. Amendment of section 10 Orissa Act 4 of 2005 2. In the Orissa Value Added Tax Act, 2004 (hereinafter referred to as the principal Act), in section 10, in sub-section(4), in clause(d), for the letters and figure "Rs.2,00,000", the letters and figure "Rs.3,00,000" shall be substituted. Amendment of section 14 3. In the principal Act, in section 14, in sub-section (1), the following provisos shall be added, namely :- "Provided that a registered dealer of any particular class or category, as the Government may, by notification, specify, who may, at his option, pay in lieu of tax payable by him under this sub-section, tax at the rate specified in.....

The Sikkim Electronic Entertainment Games (Control & Tax) Act, 2002 Complete Act

State: Sikkim

Year: 2002

THE SIKKIM ELECTRONIC ENTERTAINMENT GAMES (CONTROL & TAX) ACT, 2002 THE SIKKIM ELECTRONIC ENTERTAINMENT GAMES (CONTROL & TAX) ACT, 2002 ACT NO. 4 OF 2002 AN ACT to provide for the control and regulation of Electronic Entertainment Games, and to impose a tax on Electronic Entertainment Games, in the State of Sikkim. WHEREAS it is expedient to provide for the control and regulation of Electronic Entertainment Games, and to impose a tax on Electronic Entertainment Games, in the State of Sikkim, it is hereby enacted in the Fifty-Third Year of the Republic of India as follows :- Short title, extent and commencement. 1. (1) This Act may be called the Sikkim Electronic Entertainment Games (Control and Tax ) Act, 2002. (2) It extends to the whole of the State of Sikkim. (3) It shall come into force on such date as the State Government may be notification in the Official Gazette appoint. Definitions. 2. In this Act, unless the context otherwise requires,- (a) "Electronic Entertainment Centre" means a public place which provides or is used or is intended to be used for playing, organizing or exhibiting Electronic Entertainment Games; (b) "Electronic Entertainment.....

Information Technology Act, 2000 Chapter III

Title: Electronic Governance

State: Central

Year: 2000

.....appropriate Government may authorise the service providers to collect, retain and appropriate service charges under this section notwithstanding the fact that there is no express provision under the Act, rule, regulation or notification under which the service is provided to collect, retain and appropriate e-service charges by the service providers. (4) The appropriate Government shall, by notification in the Official Gazette, specify the scale of service charges which may be charged and collected by the service providers under this section: Provided that the appropriate Government may specify different scale of service charges for different types of services.'.] _________________ 1. Inserted vide Information Technology (Amendment) Act, 2008. Section 7 - Retention of electronic records (1) Where any law provides that documents, records or information shall be retained for any specific period, then, that requirement shall be deemed to have been satisfied if such documents, records or information are retained in the electronic form, if-- (a) the information contained therein remains accessible so as to be usable for a subsequent reference; (b) the electronic record.....

Information Technology Act, 2000 Chapter II

Title: Digital Signature and Electronic Signature

State: Central

Year: 2000

.....key pair. Section 3A - Electronic signature 1["3A. Electronic signature.-- (1) Notwithstanding anything contained in section 3, but subject to the provisions of sub-section (2), a subscriber may authenticate any electronic record by such electronic signature or electronic authentication technique which-- (a) is considered reliable; and (b) may be specified in the Second Schedule. (2) For the purposes of this section any electronic signature or electronic authentication technique shall be considered reliable if-- (a) the signature creation data or the authentication data are, within the context in which they are used, linked to the signatory' or, as (the case may be, the authenticator and to no other person; (b) the signature creation data or the authentication data were, at the time of signing, under the control of the signatory or, as the case may be, the authenticator and of no other person; (c) any alteration to the electronic signature made after affixing such signature is detectable; (d) any alteration to the information made after its authentication by electronic signature is detectable; and (e) it fulfils such other.....

Information Technology Act, 2000 Chapter IV

Title: Attribution, Acknowledgement and Despatch of Electronic Records

State: Central

Year: 2000

.....and the addressee, an electronic record is deemed to be despatched at the place where the originator has his place of business, and is deemed to be received at the place where the addressee has his place of business. (4) The provisions of sub-section (2) shall apply notwithstanding that the place where the computer resource is located may be different from the place where the electronic record is deemed to have been received under sub-section (3). (5) For the purposes of this section,-- (a) if the originator or the addressee has more than one place of business, the principal place of business, shall be the place of business; (b) if the originator or the addressee does not have a place of business, his usual place of residence shall be deemed to be the place of business; (c) "usual place of residence", in relation to a body corporate, means the place where it is registered.

Control of Organized Crimes Acts, 2000 Section 14

Title: Authorization of Interception of Wire, Electronic or Oral Communication

State: Karnataka

Year: 2000

.....investigating or law enforcement officer making the application and the head of the department authorizing the application; (b) A statement of the facts and circumstances relied upon by the applicant, to justify his belief that an order should be issued including- (i) Details as to the offence of organized crime that has been, is being or is about to be committed; (ii) A particular description of the nature and location of the facilities from which or the place where the communication is to be intercepted; (iii) A particular description of the type of communications sought to be intercepted; and (iv) The identity of the person, if known, committing the offence of organized crime and whose communications is to be intercepted; (c) A statement as to whether or not other modes of enquiry or intelligence gathering have been tried and failed or why they reasonably appear to be unlikely to succeed if tried or to be too dangerous or is likely to expose the identity of those connected with the operation of interception; (d) A statement of the period of time for which the interception is required to be maintained, if the nature of the enquiry is such that the authorization.....