Bare Act Search Results

Customs Act, 1962 Section 135

Title: Evasion of Duty or Prohibitions

State: Central

Year: 1962

.....not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than 8[one year], namely:-- (i) the fact that accused has been convicted for the first time for an offence under this Act; (ii) the fact that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods which are the subject-matter of such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence ; (iii) the fact that the accused was not the principle offender and was acting merely as a carrier of goods or otherwise was a secondary party to the commission of the offence ; (iv) the age of the accused.] _____________________ 1. Section 135 re-numbered as sub-section (1) thereof by Act 36 of 1973, section 5 (w.e.f. 1-9-1973). 2. Inserted by Act 32 of 2005, section 124 (w.e.f. 14-5-2003). 3. Substituted by Act 32 of 2003, section 124, for "section 111" (w.e.f. 14-5-2003). 4. Substituted by Act 36 of 1973, section 5, for "five years" (w.e.f. 1-9-1973). 5. Substituted by Act 25 of 1978, section 16, for "six months".....

Cantonments Act, 1924 Section 82

Title: Evasion of Octroi or Terminal Tax

State: Central

Year: 1924

.....the octroi, terminal tax or toll, the Executive Officer shall release the property seized. (5) The surplus, if any, of the sale-proceeds shall be credited to the cantonment fund, and shall, on application made4[to the Executive Officer] within one year after the sale, be paid to the person in whose possession the property was at the time of seizure, and, if no such application is made, shall be the property of the5[Board]. ___________________________ 1. Substituted by Act 15 of 1983, section 52, for "fifty rupees" w.e.f. 1-10-1983. 2. Added by Act 24 of 19376, section 31. 3. Substituted by Act 15 of 1983, section 52, for "Board" w.e.f. 1-10-1983. 4. Substituted by Act 15 of 1983, section 52, for "to the Board" w.e.f. 1-10-1983. 5 Substituted by Act 24 of 1936, section 69, for "Cantonment Authority"

Karnataka Agricultural Produce Marketing (Regulation) Act, 1966 Section 114

Title: Penalties for Evasion of Payment of Fee, Etc.

State: Karnataka

Year: 1966

1[Whoever] evades the payment of any fee, or other amount due from him under this Act or the rules, or the regulations or bye-laws, shall, on conviction, be punished with fine1[which shall be a sum equal to2[three times the amount of fee or other amount due or three thousand rupees whichever is more]], and in the case of a continuing evasion with a further fine which may extend to1[two hundred] rupees for every day during which the evasion is continued after conviction therefor. _______________ 1. Substituted by Act 17 of 1980 w.e.f.9.5.1980 2. Substituted by Act 35 of 1986 w.e.f.17.6.1986

Income Tax Act, 1961 Chapter XX-A

Title: Acquisition of Immovable Properties in Certain Cases of Transfer to Counteract Evasion of Tax

State: Central

Year: 1961

1[CHAPTER XX-A ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX _________________________ 1. Chapter XX-A, consisting of sections 269A to 269S, inserted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 15-11-1972 and ceased to operate in respect of transfer of immovable property made after 30-9-1986.

Income Tax Act, 1961 Chapter XX-B

Title: Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases to Counteract Evasion of Tax

State: Central

Year: 1961

1 [CHAPTER XX-B REQUIREMENT AS TO MODE OF 2 [ACCEPTANCE, PAYMENT OR] REPAYMENT IN CERTAIN CASESTO COUNTERACT EVASION OF TAX _________________________ 1. Chapter XX-B inserted by the Income-tax (Second Amendment) Act, 1981,w.e.f. 11-7-1981. 2.Inserted by the Finance Act, 1984, w.e.f. 1-4-1984.

Tax on Lotteries Act, 2004 Section 28

Title: Fraudulent Evasion of Tax

State: Karnataka

Year: 2004

Without prejudice to the provisions of Sections 22 to 26, if any person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by him or any other person, he shall be liable to a fine of one lakh rupees or double the amount of the tax evaded, whichever is the higher or to imprisonment for a period of not less than six months but not exceeding five years, or to both.

Value Added Tax Act, 2003 Section 79

Title: Fraudulent Evasion of Tax

State: Karnataka

Year: 2003

Without prejudice to the provisions of Sections 71 to 77, if any person is knowingly concerned, in or in the taking of steps with a view to the fraudulent evasion of tax by him or any other person, he shall be liable to a fine of one lakh rupees or double the amount of the tax evaded, whichever is the greater or to imprisonment for a minimum term of six months but not exceeding five years, or to both.

Karnataka Value Added Tax Act, 2003 Section 79

Title: Fraudulent Evasion of Tax

State: Karnataka

Year: 2003

Without prejudice to the provisions of Sections 71 to 77, if any person is knowingly concerned, in or in the taking of steps with a view to the fraudulent evasion of tax by him or any other person, he shall be liable to a fine of one lakhs rupees or double the amount of the tax evaded, whichever is the greater or to imprisonment for a minimum term of six months but not exceeding five years, or to both.

The Chhattisgarh Commercial Tax Act, 1994 Complete Act

State: Chattisgarh

Year: 1994

THE CHHATTISGARH COMMERCIAL TAX ACT, 1994 THE CHHATTISGARH COMMERCIAL TAX ACT, 1994 [Act No. 5 of 1995] [ Received the assent of the President on the 7.1.95; Assent first published in the Chhattisgarh Rajpatra dated 7.2.95, Corrigendum dated 15.11.96 published in the Chhattisgarh Rajpatra Part - 4 of 13.12.96; The Act has come into force w.e.f. 1.4.95. The Act has been amended by the following Amending Acts/Ordinances; 1) MPCT (Amendment) Ordinance, 1995; (2) MPCT (Amendment) Act, 1995; (3) MPCT (Second Amendment) Act, 1996; (4) MPCT (Amendment) Act, 1997; (5) MPCT (Amendment) Ordinance, 1997; (6) MPCT (Second Amendment) Act, 1997; (7) MPCT (Amendment) Act, 1998; (8) MPCT (Amendment) Act, 1999; (9) MPCT (Second Amendment) Ordinance, 1999 (Read with corrigendum dated 28.1.00): (10) MPCT (Amendment) Act, 2000:, (11) CGCT (Amendment) Ordinance, 2001 we.f, 05.06.2001 (12) CGCT (Amendment) Act, 2001 w.e.f, 04.09.2001. (13) CGCT (Amendment) Act (No.6 of 2002).2001 w.e.f, 18.04.2002 (14) CGCT (Amendment) Ordinance, 2002 w.e.f, 01.06.2002. (15) CGCT (Amendment) Act (No.26 of 2002) w.e.f, 28.10.2002. (16) CGCT (Amendment) Ordinance, 2003.....

The Assam Agricultural Produce Market Act, 1972 Complete Act

State: Assam

Year: 1972

THE ASSAM AGRICULTURAL PRODUCE MARKET ACT, 1972 THE ASSAM AGRICULTURAL PRODUCE MARKET ACT, 1972 (ASSAM ACT XXIII OF 1974) (as amended upto 2000) (Received assent of the President on the 3rd September 1974) An Act to provide for better regulation of buying and selling of agricultural produce and the establishment of market for agricultural produce in the State of Assam and for matters connected therewith. Preamble Whereas it expedient to provide for better regulation of buying and selling of agricultural produce in the State of Assam and stablishment of regulated markets for agricultural produce; And whereas the previous sanction of the President of India under the provision of Article 304(b) of the Constitution of India has been obtained for the introduction of the Bill in the Legislative Assembly; It is hereby enacted in the Twenty-third year of Republic of India as follows :- CHAPTER I Preliminary Short title extendand commencement 1. (1) This Act may be called the Assam Agricultural Produce Market Act, 1972. (2) It shall extend to such areas of the State of Assam as may be notified by the State Government from time to time in the.....