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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 16

Title: Gift Escaping Assessment

State: Central

Year: 1958

.....13 or section 14 or in response to a notice issued under sub-section (4) of section 15 or this section or to disclose fully and truly all material facts necessary for his assessment for year: 4[Provided further that the Assessing Officer shall, before issuing any notice under this sub-section, record his reasons for doing so.] Explanation.--Production before the Assessing Officer of account books or other evidence from which material evidence could with due diligence have been discovered by the Assessing Officer will not necessarily amount to disclosure within the meaning of the foregoing proviso. (1A) No notice under sub-section(1)shall be issued for the relevant assessment year,-- (a) in a case where an assessment under sub-section (3) of section 15 or sub-section (1) of this section has been made for such assessment year,-- (i) if four years have elapsed from the end of the relevant assessment year, unless the case falls under sub-clause (ii) or sub-clause (iii); (ii) if four years, but not more than seven years, have elapsed from the end of the relevant assessment year, unless the value of taxable gifts chargeable to tax which have escaped assessment amounts to.....

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Wealth-tax Act, 1957 Section 17

Title: Wealth Escaping Assessment

State: Central

Year: 1957

.....or section 15 or in response to a notice issued under sub-section (4) of section 16 or this section or to disclose fully and truly all material facts necessary for his assessment for that assessment year: 4 [Provided further that the Assessing Officer shall, before issuing any notice under this sub-section, record his reasons for doing so.] 10[Provided also that the Assessing Officer may assess or reassess such net wealth, other than the net wealth which is the subject matter of any appeal, reference or revision, which is chargeable to tax and has escaped assessment.] Explanation.- Production before the Assessing Officer of account books or other evidence from which material evidence could with due diligence have been discovered by the Assessing Officer will not necessarily amount to disclosure within the meaning of the foregoing proviso.] (1A) No notice under sub-section (1) shall be issued for the relevant assessment year, - 5 [(a) if four years have elapsed from the end of the relevant assessment year, unless the case falls under clause (b); (b) if four years, but not more than six years, have elapsed from the end of the relevant assessment year, unless.....

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Colonial Prisoners Removal Act, 1884 [Repealed] Section 9

Title: Escape of Prisoner from Custody

State: Central

Year: 1884

(1) If a prisoner while in custody in pursuance of this Act, or under a warrant issued in pursuance of this Act, escapes by breach of prison or otherwise, out of custody, he may be retaken in the same manner as a person convicted of a crime against the law of the place to which he escapes may be retaken upon an escape (2) A person guilty of the offence of so escaping or of attempting so to escape, or of aiding or attempting to aid any such prisoner so to escape, may be tried in any of the following parts of Her Majesty's dominions, namely, the part to which and the part from which the prisoner is being removed or returned, and the part in which the prisoner escapes and the part in which the offender is found and such offence shall be deemed to be an offence against the law of the part of Her Majestys dominions in which he may be so tried, and for alt purposes of and incidental to the apprehension, trial, and punishment of the person accused of such offence, and of and incidental to any proceedings and matters preliminary, incidental to or consequential thereon, and of and incidental to the jurisdiction of any Court constable or officer With reference to such offence, and to.....

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Income Tax Act, 1961 Section 147

Title: Income Escaping Assessment

State: Central

Year: 1961

.....under section 139 or in response to a notice issued under sub-section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year. 1[Provided further that the Assessing Officer may assess or reassess such income, other than the income involving matters which are the subject matter of any appeal, reference or revision, which is chargeable to tax and has escaped assessment.] Explanation 1 : Production before the Assessing Officer of account books or other evidence from which material evidence could with due diligence have been discovered by the Assessing Officer will not necessarily amount to disclosure within the meaning of the foregoing proviso. Explanation 2 : For the purposes of this section, the following shall also be deemed to be cases where income chargeable to tax has escaped assessment, namely : (a) where no return of income has been furnished by the assessee although his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax ; (b) where a.....

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Code of Criminal Procedure, 1973 Section 426

Title: Sentence on Escaped Convict when to Take Effect

State: Central

Year: 1973

(1) When a sentence of death, imprisonment for life or fine is passed under this Code on an escaped convict, such sentence shall, subject to the provisions hereinbefore contained, take effect immediately. (2) When a sentence of imprisonment for a term is passed under this Code on an escaped convict, (a) if such sentence is severer in kind than the sentence which such convict was undergoing when he escaped, the new sentence shall take effect immediately; (b) if such sentence is not severer in kind than the sentence which such convict was undergoing when he escaped, the new sentence shall take effect after he has suffered imprisonment for a further period equal to that which, at the time of his escape, remained unexpired of his former sentence. (3) For the purposes of sub-section (2), a sentence of rigorous imprisonment shall be deemed to be severer in kind than a sentence of simple imprisonment.

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Navy Act, 1957 Section 166

Title: Penalties for Aiding Escape or Attempt to Escape of Prisoners and for Breach of Prison Regulations

State: Central

Year: 1957

.....without the sanction of the said officer carried out of the prison or naval detention quarters any of the articles aforesaid, shall for every such offence be punished with a fine not exceeding two hundred rupees. (4) Every person, who,-- (a) interrupts any officer of a naval prison or naval detention quarters in the execution of his duty, or (b) aids or abets any person to assault, resist, or interrupt any such officer, shall for every such offence be punished with imprisonment which may extend to two years, or with fine, or both. (5) Every fine recovered under the foregoing sub-sections of this section shall be applied as the Central Government may direct notwithstanding any law, charter, or custom to the contrary.

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Karnataka Sales Tax Act, 1957 Section 12A

Title: Assessment of Escaped Turnover

State: Karnataka

Year: 1957

.....under this Act or any deductions or exemptions have been wrongly allowed in respect thereof, the assessing authority may, notwithstanding the fact that the whole or part of such escaped turnover was already before the said authority at the time of the original assessment or re-assessment but subject to the provisions of sub-section (2), at any time within a period of 3 [eight years] from the expiry of the year to which the tax relates, proceed to assess or re-assess to the best of its judgment the tax payable by the dealer in respect of such turnover after issuing a notice to the dealer and after making such enquiry as it may consider necessary.] (1-A) In making an assessment under sub-section (1) the assessing authority may, if it is satisfied that the escape from assessment is due to wilful non-disclosure of assessable turnover by the dealer, direct the dealer to pay, in addition to the tax assessed under sub-section (1), a penalty not exceeding one and a half times the tax so assessed: Provided that no penalty under this sub-section shall be imposed unless the dealer affected has had a reasonable opportunity of showing cause against such imposition. (2) In.....

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Oriental Gas Company Act ,1857 Section 16

Title: Daily Penalty During Escape of Gas After Notice

State: Central

Year: 1857

Whenever any Gas shall escape from any pipe, laid down or set up by or belonging to the said Company, they shall, immediately after receiving notice thereof in writing, prevent such Gas from escaping ; and in case the said Company shall not, within twenty-four hours next after service of such notice, effectually prevent the Gas from escaping, and wholly remove the cause of complaint, they shall for every such offence forfeit the sum of fifty rupees for each day during which the Gas shall be suffered to escape, after the expiration of twenty-four hours from the service of notice of such offence.

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Karnataka Entertainments Tax Act, 1958 Section 6B

Title: Payment for Admission, Etc., Escaping Assessment

State: Karnataka

Year: 1958

.....(1), the authority prescribed under sub-section (1) of section 6-A may, if it is satisfied that due to wilful mis-statement or suppression of facts by the proprietor, the tax has not been levied or has been levied at a rate lower than the rate at which it is leviable, direct the proprietor to pay, in addition to the tax assessed or re-assessed under sub-section (1), a penalty 7 [not less than a sum equal to but] not exceeding 8 [thrice] the tax so assessed or re-assessed: Provided that no penalty under this sub-section shall be imposed unless the proprietor affected has had a reasonable opportunity of showing cause against such imposition. (3) The powers under sub-section (1) may be exercised by the authority prescribed under sub-section (1) of section 6-A even though the original order of assessment, if any, passed in the matter has been the subject matter of an appeal or revision. (4) In computing the period of limitation for assessment or re-assessment under this section, the time during which the proceedings for assessment or re-assessment remained stayed under the orders of a civil court or other competent authority shall be excluded.] ________________________.....

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Borstal School Act, 1963 Section 21

Title: Arrest of Offender Escaping from Borstal School or Escaping from Supervision

State: Karnataka

Year: 1963

Any offender, who, in contravention of the provisions of this Act, has escaped from a Borstal School or has escaped from a civil hospital to which he was removed for treatment under section 14 or has escaped from the supervision of any authority, institution, society, or person under whose supervision he has been directed to remain or has been permitted to live by licence under section 15, or has committed a breach of any of the conditions imposed under section 19, may be arrested by any officer of the Police without a warrant and without an order of the Magistrate and sent back to the Borstal School or civil hospital or to such authority, institution, society or person, as the case may be.

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