Bare Act Search Results

Finance Act 1994 Section 73

Title: Recovery of Service Tax Not Levied or Paid or Short Lived or Short-paid or Erroneously Refunded

State: Central

Year: 1994

.....or paid or has been short-levied or short-paid or erroneously refunded, by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Chapter or the rules made thereunder, with intent to evade payment of service tax, by such person or his agent, to whom a notice is served under the proviso to sub-section (1) by the Central Excise Officer, such person or agent may pay service tax in full or in part as may be accepted by him, and the interest payable thereon under section 75 and penalty equal to twenty-five per cent. of the service tax specified in the notice or the service tax so accepted by such person within thirty days of the receipt of the notice.]; (2) The 2 [Central Excise Officer] shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of service tax due from, or erroneously refunded to, such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. 3 [Provided that where such person has paid the service tax in full together with interest and.....

Central Excise Act, 1944 Section 11A

Title: Recovery of Duties Not Levied or Not Paid or Short-levied or Short-paid or Erroneously Refunded

State: Central

Year: 1944

.....or paid or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with an intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall have effect as if, for the words "one year", the words "five years" were substituted : 1 [***] Explanation : Where the service of the notice is stayed by an order of a Court, the period of such stay shall be excluded in computing the aforesaid period of one year or five years, as the case may be. 3 [(1A) When any duty of excise has not been levied or paid or has been short-levied or short paid or erroneously refunded, by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of duty, by such person or his agent, to whom a notice is served under the proviso to sub-section (1) by the Central Excise Officer, may pay duty in full or in part as may be accepted by him, and the interest payable.....

Major Port Trusts Act, 1963 Section 56

Title: Notice of Payment of Charges Short-levied or Erroneously Refunded

State: Central

Year: 1963

(1) When any, Board is satisfied that any charge leviable under this Chapter has been short-levied or erroneously refunded, it may issue a notice to the person who is liable to pay such charge or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that no such notice shall be issued after the expiry of two years,-- (a) when the charge is short-levied, from the date of the payment of the charge; (b) where a charge has been erroneously refunded, from the date of the refund. (2) The Board may, after considering the representation, if any, made by the person to whom notice is issued under sub-section (1), determine the amount due from such person and thereupon such person shall pay the amount so determined.

Indian Succession Act, 1925 Section 78

Title: Rejection of Erroneous Particulars in Description of Subject

State: Central

Year: 1925

If the thing which the testator intended to bequeath can be sufficiently identified from the description of it given in the Will, but some parts of the description do not apply, such parts of the description shall be rejected as erroneous, and the bequest shall take effect. Illustrations (i) A bequeaths to B "my marsh-lands lying in L and in the occupation of X". The testator had marsh-lands lying in L, but had no marsh-lands in the occupation of X. The words "in the occupation of X" shall be rejected as erroneous, and the marsh-lands of the testator lying in L Will pass by the bequest. (ii) The testator bequeaths to A "my zamindari of Rampur". He had an estate at Rampur but it was a taluq and not a zamindari. The taluq passes by this bequest.

Merchant Shipping Act, 1958 Section 85

Title: Power to Cancel or Suspend Certificates Obtained on False or Erroneous Information

State: Central

Year: 1958

If it appears to the Central Government that the holder of a certificate granted under this Act has obtained in on false or erroneous information, it may cancel or suspend such certificate: Provided that no order under this section shall be passed by the Central Government unless the person concerned has been given an opportunity of making a representation against the order proposed.

Indian Succession Act, 1925 Section 79

Title: When Part of Description May Not Be Rejected as Erroneous

State: Central

Year: 1925

.....erroneous, because the testator had other property to which such part of the description does not apply. Explanation.In judging whether a case falls within the meaning of this section, any words which would be liable to rejection under section 78 shall be deemed to have been struck out of the Will. Illustrations (i) A bequeaths to B "my marsh-lands lying in L and in the occupation of X". The testator had marsh-lands lying in L, some of which were in the occupation of X, and some not in the occupation of X". The bequest Will be considered as limited to such of the testator's marsh-lands lying in L as were in the occupation of X. (ii) A bequeaths to B" my marsh-lands lying in L and in the occupation of X, comprising 1,000 bighas of lands". The testator had marsh-lands lying in L some of which were in the occupation of X and some not in the occupation of X. The measurement is wholly inapplicable to the marsh-lands of either class, or to the whole taken together. The measurement Will be considered as struck out of the Will, and such of the testator's marsh-lands lying in I as were in the occupation of X shall alone pass by the bequest.

Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

.....Management Act, 1999 (42 of 1999); (9) "authorised service station" means any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any 80[service, repair, reconditioning or restoration] of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer; 39[(9a) "automated teller machine" means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions; (9b) "automated teller machine operations, maintenance or management service" means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services; (9c) "banker to an issue" means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934(2 of 1934), carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application.....

Central Excise Act, 1944 Chapter 2

Title: Levy and Collection of Duty

State: Central

Year: 1944

.....Value Added Tax (CENVAT)] on all excisable goods 3[(excluding goods produced or manufactured in special economic zones)]4 which are produced or manufactured in India as, and at the rates, set forth in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); (b) a special duty of excise, in addition to the duty of excise specified in clause (a) above, on excisable goods 3[(excluding goods produced or manufactured in special economic zones)]4 specified in the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which are produced or manufactured in India, as, and at the rates, set forth in the said Second Schedule :] 5[Provided that the duties of excise which shall be levied and collected on any 6[excisable goods which are produced or manufactured,-- 18[***] (ii) by a hundred per cent export-oriented undertaking and 9[brought to any other place in India], shall be an amount equal to the aggregate of the duties of customs which would be leviable 10[under the Customs Act, 1962 (52 of 1962) or any other law for the time being in force, on like goods produced or manufactured outside India if imported into India, and where the said duties of.....

Finance Act, 2001 Complete Act

State: Central

Year: 2001

.....Act-," (a) in sub-section (1)," (i) in the second proviso, for the words "undertaking was first set up", the words "undertaking began to manufacture or produce such articles or things or computer software" shall be substituted; (ii) the third proviso shall be omitted with effect from the 1st day of April, 2002; (b) for sub-section (4), the following sub-section shall be substituted, namely:" "(4) For the purposes of sub-section (1), the profits derived from export of articles or things or computer software shall be the amount which bears to the profits of the business of the undertaking, the same proportion as the export turnover in respect of such articles or things or computer software bears to the total turnover of the business carried on by the undertaking."; (c) after sub-section (9)," (i) below Explanation 1, the following proviso shall be inserted, namely:" "Provided that nothing contained in this Explanation shall apply to any change in the shareholding of the company as a result of" (a) its becoming a company in which the public are ubstantially interested; or (b) disinvestment of its equity shares by any venture capital company or venture capital fund." (ii) in.....

Service Tax Chapter V of the Finance Act, 1994 Complete Act

State: Central

Year: 1994

.....Management Act, 1999 (42 of 1999); (9) " authorized service station " means any service station or centre, authorized by any motor vehicle manufacturer, to carry out any 3[service, repair, reconditioning or restoration] of any motor car or two wheeled motor vehicle manufactured by such manufacturer; 4[(9a) " automated teller machine " means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions; 5[(9b) " automated teller machine operations, maintenance or management service " means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services;] 6[(9c) " banker to an issue " means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934), carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application money,.....