Bare Act Search Results

Estate Duty Act, 1953 [Repealed] Section 47

Title: Debts to Persons Resident in Foreign Country Not to Be Deducted in First Instance Except from Duty-paid Property in That Country

State: Central

Year: 1953

An allowance shall not be made in the first instance for debts due from the deceased to persons resident out of the territories to which this act extends (unless contracted to be paid in the said territories or charged on properties situate within the said territories) ,except, out of the value of any property of the deceased situate out of the said territories in respect of which estate duty is paid; and there shall be no repayment of estate duty in respect of any such debts, except to the extent to which it is shown to the satisfaction of the Controller that the property of the deceased situate in the foreign country in which the person to whom such debts are due resides is insufficient for their payment.

The Bombay Labour Welfare Fund Act, 1953 Complete Act

State: Delhi

Year: 1953

.....into force vide notification No. F. 9(1) /89-DLC (W)/LC/ (i) /677dt. 14.8.98. (i) in a factory, any person named under section 7(1)(f) of the Factories-Act, 1948 (LXIII of 1948) as the manager; (ii) in any establishment, any person responsible to the owner for the supervision and control of the employees or for the payment of wages; (4) "establishment" means- (i) a factory; (ii) a tramway or motor omni bus service or a motor transport undertaking to which the Motor Transport Workers Act, 1961 applies; and . (iii) any establishment within the meaning of the Delhi Shops and Establishments Act, 1954, which employs, or on any working day during the preceding twelve months, employed five or more persons: Provided that any such establishment shall continue to be an establishment for the purposes of this Act notwithstanding a reduction in the number of persons to less than five at any subsequent time: Provided further that, where for a continuos period of not less than three months the number of parsons employed therein has been less than such establishment shall cease to be an establishment for the purposes of this Act with- effect from the beginning of the month.....

Bombay Labour Welfare Fund Act, 1953 Complete Act

State: Maharashtra

Year: 1953

.....or any other person, one or more employees in an establishment and includes (i) in a factory, any person named under section 7 (I) (f) of the Factories Act, 1948 (LXIII of 1948), as the manager; (ii) in any establishment, any person responsible to the owner for the supervision and control of the employees or for the payment of wages; (4) "Establishment" means (i) a factory; (ii) a tramway or 1[motor omnibus service or a motor transport undertaking to which the Motor Transport Works Act, 1961 applies; and] 2[(iii) any establishment within the meaning of the Bombay Shops and Establishments Act, 1948 (LXXIX of 1948), which employs, or on any working day during the preceding twelve months, employed 3[five] or more persons 4[including the establishments which have been granted exemption partly or wholly under the proviso to section 4 of that Act.] Provided that, any such establishment shall continue to be an establishment for the purposes of this Act, notwithstanding a reduction in the number of persons to less than 5[five] at any subsequent time: Provided further that, where for a continuous period of not less than three months the number of persons employed therein has been.....

Air Corporations Act, 1953 Complete Act

State: Central

Year: 1953

.....with either of the Corporations. SECTION 09: CORPORATIONS TO ACT ON BUSINESS PRINCIPLES - In carrying out any of duties vested in it by this Act, each of the Corporations shall act so far as may be on business principles. CHAPTER 03: FINANCE, ACCOUNTS AND AUDIT SECTION 10: CAPITAL OF THE CORPORATIONS - (1) All non-recurring expenditure incurred by the Central Government for, or in connection with, each of the Corporations up to the date of establishment of that Corporation and declared to be capital expenditure by that Government, shall be treated as capital provided by the Central Government to that Corporation. (2) The Central Government may provide any further capital that may be required by either of the Corporations for the carrying on of the business of the Corporation or for any purpose connected therewith on such terms and conditions as the Central Government may determine. (3) Each of the Corporations may, with the consent of the Central Government, or in accordance with the terms of any general authority given to it by the Central Government- (a) borrow money for all or any of the purposes of the Corporation, and (b) secure the payment of any money.....

The Land Acquisition (Punjab Amendment) Act, 1953 Complete Act

State: Punjab

Year: 1953

.....Government Gazette Extraordinary dated the 21st May 1953). 2. Amendment of section 17 of Act 1 of 1894. " In section 17 of the Land Acquisition Act, 1894 (Act 1 of 1894) (hereinafter referred to as the "said Act"): - (i) To sub-section (1), the following explanation shall be added - Explanation. " This sub-section shall apply to any waste or arable land, notwithstanding the existence therein of scattered trees or temporary structures, such as huts, pandals or sheds ; (ii) For sub-section (2), the following shall be substituted namely:- In the following cases, that is to say, (a) W henever owing to any sudden change in the channel of any navigable river or other unforeseen emergency, it becomes necessary for any Railway Administration to acquire the immediate possession of any land for the maintenance of their traffic or for the purposes of making thereon a riverside or ghat, station or of providing convenient connection with or access to any such station; (b) Whenever in the opinion of the Collector it becomes necessary to acquire the immediate possession of any land for the purposes of any library or educational institution or for the construction, extension.....

West Bengal Estates Acquisition Act, 1953 Complete Act

State: West Bengal

Year: 1953

.....West Bengal except the areas described in Schedule I of the Calcutta Municipal Act. 1951, as deemed to have been amended under section 594 of that Act. Section 2 Definitions In this Act unless there is anything repugnant in the subject or context, (a) "agricultural year" means the Bengali year Commencing on the first day of Baisakh; (b) "agricultural land" means land ordinarily used for purposes of agriculture or horticulture and includes such land, notwithstanding that it may be lying fallow for the time being; (c) "charitable purpose" includes the relief of the poor, medical relief or the advancement of education or of any other object of general public utility; (d) "Collector" means the Collector of a district or any other officer appointed by the State Government to discharge any of the functions of the Collector under this Act; (e) "date of vesting" means the date mentioned in the notification under sub-section (1) of section 4; (f) "estate" or "tenure" includes part of an estate or part of a tenure; 22. Words subs, for the words "an officer not below the rank of by W.B. Act 17 of 1960. * ***** (g) "homestead" means a dwelling house together with any courtyard,.....

Estate Duty Act, 1953 Complete Act

State: Central

Year: 1953

.....in the Wealth-tax Act and the rules made thereunder. 4. Another amendment seeks to make a provision similar to that contained in Income-tax Act, 1961 and Wealth-tax Act, 1957, to secure that where the deceased was a member of a co-operative housing Society the value of one house or part thereof allotted or leased to him under a house-building scheme of the society would be treated as a house owned by the deceased, thus qualifying for the concessional treatment accorded to residential house property. 5. The other amendments proposed in the Bill are of a consequential nature. 6. The amendments are being made with retrospective effect from the 1st day of March, 1981 and accordingly the proposed concessions will also be available in relation to estate duty in the case of persons who have died after the 28th February, 1981. 7. The Bill seeks to achieve the above objects. -Gaz. of Ind., 13-7-82, Pt. II, S. 2,Ext" p. 8 (No. 28) Act 53 of 1984 This Bill seeks to amend the Estate Duty Act, 1953, mainly with a view to excluding agricultural lands from the levy of estate duty. 2. One of the amendments proposed accordingly seeks to provide that the Act shall cease to apply to the.....

Tea Act, 1953 Complete Act

State: Central

Year: 1953

.....25--. (d) "Customs-collector" means a Customs collector as defined in clause (c) of section 3 of the Sea Customs Act, 1878 for the purposes of that Act, or of that Act as applied to the import and export of goods by air or a Collector of Land Customs as defined in clause (c) of section 2 of the Land Customs Act, 1924 as the case may be; (e) "dealer" means a dealer in tea; (f) "export" means to take out of India by land, sea or air to any place outside India other than a country or territory notified in this behalf by the Central Government by notification in the Official Gazette: (g) "export allotment" means the total quantity of tea which may be exported during any one financial year, (h) "Fund" means the Tea Fund referred to in section 27- (i) "manufacturer" means a manufacturer of tea; (j) "member" means a member of the Board, (k) "owner"- (i) with reference to a tea estate or garden or a sub-division thereof the possession of which has been transferred by lease, mortgage or otherwise, means the transferee so long as his right to possession subsists; and (ii) with reference to a tea estate or a garden or a sub-division for which an agent is employed, means the agent if and in.....

Andhra State Act, 1953 Complete Act

State: Central

Year: 1953

.....entitled to practice or an attorney entitled to act in the High Court at Madras shall be recognised as an advocate or an attorney entitled to practise or to act, as the case may be, in the High Court of Andhra. SECTION 32: PRACTICE AND PROCEDURE IN ANDHRA HIGH COURT Subject to the provisions of this Part, the law in force immediately before the prescribed day with respect to practice and procedure in the High Court at Madras shall, with the necessary modifications, apply in relation to the High Court of Andhra and accordingly that High Court shall have all such powers to make rules and orders with respect to practice and procedure as are immediately before the prescribed day exercisable by the High Court at Madras: Provided that any rules or orders which are in force immediately before the prescribed day with respect to practice and procedure in the High Court at Madras shall, until varied or revoked by rules or orders made by the High Court of Andhra apply with the necessary modifications in relation to practice and procedure in the High Court of Andhra as if made by that Court. SECTION 33: CUSTODY OF THE SEAL OF THE ANDHRA HIGH COURT The law in force immediately.....

Estate Duty Act, 1953 [Repealed] Section 11

Title: Limited Interests Disposed of Within a Certain Period Before Death

State: Central

Year: 1953

.....this sub-section shall be construed as affecting any charge of estate duty arising otherwise than by virtue of the provisions of the preceding sub-section. (3) In the application of sub-section (1) to a case in which an income branch on the property in which the interest in question subsisted has been created by associated operations (as hereinafter defined in section, 25 which included a disposition of that interest, reference to that property shall be construed as reference to that property free from the incumbrance, except in a case in which the incumbrance was created for consideration in money or money's worth which was applied for purposes calculated to maintain or increase the value of the property, and, in that case, shall be construed as reference to that property subject to the incumbrance to the extent to which the consideration was so applied (4) Where an interest limited to cease on a death has been disposed of or has determined, bona fide, possession and enjoyment of the property shall not be deemed for the purposes of sub-section (2) to be assumed immediately thereafter and thenceforward Retained to the entire exclusion of a person who had the interest and of.....