Bare Act Search Results

Finance Act, 1997 Complete Act

State: Central

Year: 1997

.....actually paid and the subsequent previous year or years during which the licence, for which the fee is paid, shall be in force; (ii) 'appropriate fraction' means the fraction the numerator of which is one and the denominator of which is the total number of the relevant previous years; (iii) 'payment has actually been made' means the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee. (2) Where the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) are less than the expenditure incurred remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of the transfer, shall be allowed in respect of the previous year in which the licence is transferred. (3) Where the whole or any part of the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) exceed the amount of the expenditure incurred remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred to obtain the.....

The Tripura Professions, Trades, Callings & Employments Taxation Act, 1997 Complete Act

State: Tripura

Year: 1997

.....PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS TAXATION ACT, 1997 THE TRIPURA PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS TAXATION ACT, 1997 An Act to provide for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto . Whereas it is expedient to provide for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto ; Lt is hereby enacted in the Forty-eight year of the Republic of India, by the Legislature of Tripura , as follows : 1. Short title, extent and commencement - (1)This Act may be called the Tripura professions, Trades, Callings and Employments Taxation Act, 1997 (2)It extends to the whole of Tripura. (3) It shall come into force on such date as may be appointed by the State Government by notification in the official Gazette. 2. In this Act, unless the context otherwise requires - (a) "Commissioner" means the Commissioner of Profession Tax appointed under Section 12 ;.....

Finance Act 1997 Chapter VI

Title: Service Tax

State: Central

Year: 1997

.....documents, goods or articles; (13) "custom house agent" means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act, 1962 (52 of 1962); (14) "general insurance business" has the meaning assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); (15) "goods" has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930 (3 of 1930); (16) "goods carriage" has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (17) "goods transport operator" means any commercial concern engaged in the transportation of goods but does not include a courier agency; (18) "insurer" means any person carrying on the general insurance business in India; (19) "mandap" means any immovable property as defined in section 3 of the Transfer of Property Act, 1882 (4 of 1882), and includes any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organising any official, social or business function; (20) "mandap keeper" means a person who allows.....

Finance Act 1997 Section 88

Title: Amendment of Act 32 of 1994

State: Central

Year: 1997

.....documents, goods or articles; (13) "custom house agent" means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act, 1962 (52 of 1962); (14) "general insurance business" has the meaning assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); (15) "goods" has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930 (3 of 1930); (16) "goods carriage" has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (17) "goods transport operator" means any commercial concern engaged in the transportation of goods but does not include a courier agency; (18) "insurer" means any person carrying on the general insurance business in India; (19) "mandap" means any immovable property as defined in section 3 of the Transfer of Property Act, 1882 (4 of 1882), and includes any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organising any official, social or business function; (20) "mandap keeper" means a person who allows.....

The Haryana Electricity Reform Act, 1997 Complete Act

State: Haryana

Year: 1997

.....another or otherwise from one place to another; (q) words and expressions used but not defined in this Act and defined in the Electricity (Supply) Act, 1948 (Act No. 54 of 1948), have the meanings respectively assigned to them in that Act; (r) words and expressions used but not defined either in this Act or in the Electricity (Supply) Act, 1948 (Act No. 54 of 1948) and defined in the Indian Electricity Act, 1910 (Act No. IX of 1910), have the meanings respectively assigned to them in these Acts. PART II HARYANA ELECTRICITY REGULATORY COMMISSION Establishment and Constitution of the Commission Constitution of the selection committee to select members. 3. (1) For the purposes of this Act, within three months of the Act coming into force, the State Government shall establish by notification in the Official Gazette a Commission to be known as the Haryana Electricity Regulatory Commission, which shall be a body corporate with perpetual succession and a common seal with power to acquire and hold property, movable and immovable, and shall, by the said name, be entitled to sue and be sued. (2) The Commission shall consist of three members to be appointed by the State.....

Finance Act 1997 Chapter III

Title: Direct Taxes

State: Central

Year: 1997

.....of a recognised stock exchange" means the membership of a stock exchange in India which is recognised under the provisions of the Securities Contract (Regulation) Act, 1956 (42 of 1956); (xii) any transfer of a capital asset, being land of sick industrial company, made under a scheme prepared and sanctioned under section 18 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), where such sick industrial company is being managed by its workers' co-operative : Provided that such transfer is made during the period commencing from the previous year in which the said company has become a sick industrial company under sub-section (1) of section 17 of that Act and ending with the previous year during which the entire net worth of such company becomes equal to or exceeds the accumulated losses. Explanation. - For the purposes of this clause, "net worth" shall have the meaning assigned to it in clause (ga) of sub-section (1) of section 3 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986).'. Section 17 - Amendment Of Section 47A Section 47A of the Income-tax Act shall be renumbered as sub-section (1) thereof and after sub-section.....

West Bengal Law Clerks Act, 1997 Complete Act

State: West Bengal

Year: 1997

.....this Act, and also includes such other authority or authorities as may be prescribed; (d) "prescribed" means prescribed by rules made under this Act; (e) "right to act" means the right to do one or all of the following acts: (i) to accept employment under an advocate to assist him in the work of his legal profession or to enter into an agreement with an advocate for the purpose of assisting him in the work of his legal profession; (ii) to present application signed by an advocate of the parties to a litigation for information, supply of form, return of document, (iii) to take delivery of copies or information, and to tender money, on behalf of an advocate; (iv) to identify persons swearing affidavits; (v) to take notes from the cause lists and books of information regarding dates of hearing, processes, process-fees due, and like matters; (vi) to file before an officer of any court, tribunal or other authority or person legally authorised to take evidence, whether on oath or not, any document, material or thing required to be filed before such court, tribunal or other authority or person on behalf of a litigant, provided such document, material or thing is accompanied by a.....

Finance Act 1997 Section 3

Title: Amendment of Section 10

State: Central

Year: 1997

.....the" shall be substituted; (f) in clause (23G), - (i) the words, brackets, figures and letters, "which fulfils the conditions specified in sub-section (4A) of section 80-IA" shall be omitted; (ii) in the Explanation, for clause (c), the following clause shall be substituted, namely :- '(c) "infrastructure facility" means - (i) a road, highway, bridge, airport, port, rail system or any other public facility of a similar nature as may be notified by the Board in this behalf in the Official Gazette, which fulfils the conditions specified in sub-section (4A) of section 80-IA; (ii) a water supply project, irrigation project, sanitation and sewerage system which fulfils the conditions specified in sub-section (4A) of section 80-IA; (iii) a project for generation or generation and distribution of electricity or any other form of power where such project starts generating power on or after the 1st day of April, 1993; (iv) a project for providing telecommunication services on or after the 1st day of April, 1995;'; (g) clauses (26AA) and (28) shall be omitted. (h) after clause (32), the following clause shall be inserted, namely :- "(33) any income by way of.....

The Delhi Council for Physiotherapy and Occupational Therapy Act, 1997 Complete Act

State: Delhi

Year: 1997

.....Delhi, on the 28th September, 1997 and is hereby published for general information:- THE DELHI COUNRIL FOR PHYSIOTHERAPY AND OCCUPATIONAL THERAPY ACT, 1997 (Delhi Act No.7 of 1997) (As passed by the Legislative Assembly of the National Capital Territory of Delhi) An Act to provide for the constitution of the Delhi Council for Physiotherapy and Occupational Therapy for the purpose of coordination and determination of standards of education in the filed of physiotherapy and occupational therapy, and for the maintenance of a Delhi Register of Physiotherapists and Occupational Therapists in the National Capital Territory of Delhi and for matters connected therewith or incidental thereto. Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Forty-eighty Year of the Republic of India as follows:- CHAPTER I PRELIMINARY 1. Short title, extent and commencement.- (1) This Act may be called the Delhi Council for Physiotherapy and Occupation Therapy Act, 1997. (2) It extends to the whole of the National Capital Territory of Delhi. (3) It shall come into force on such date as the Government may, be notification in the official.....

Netaji Subhas Open University Act, 1997 Complete Act

State: West Bengal

Year: 1997

NETAJI SUBHAS OPEN UNIVERSITY ACT, 1997 NETAJI SUBHAS OPEN UNIVERSITY ACT, 1997 19 of 1997 An Act to establish and incorporate an open university (mukta viswavidyalaya) in the State of West Bengal and to provide for matters connected therewith or incidental thereto. WHEREAS it is expedient to establish an open university in the State of West Bengal to provide educational opportunities to all those belonging to the backward and weaker sections of society as well as the students who cannot be accommodated in institutions of higher learning owing to socio-economic conditions and other limitations and to promote equality of opportunity for higher education for a large segment of the population, including those who are in employment and women (including housewives), specially in the remote and inaccessible areas, as also adults who wish to upgrade their knowledge in various fields, through correspondence courses, contact programmes, study centres and various forms of mass media, encouraging and providing instruction, teaching, training and research in various branches of learning and courses of study, promoting advancement and dissemination of knowledge and learning and.....