Bare Act Search Results

Punjab General Sales Tax Act, 1948 [Repealed] Section 14B

Title: Establishment of Cheek Posts or Barriers and Inspection of Goods in Transit

State: Central

Year: 1948

.....his representative or the driver or other person incharge of the goods vehicle or vessel on behalf of the owner of the goods, furnishing to his satisfaction a security or executing a bond with or without sureties for securing the amount of tax, in the prescribed form and manner, for an amount not exceeding one thousand rupees or twenty per centum of the value of the goods, whichever is greater Provided that where any goods are detained a report shall be Made immediately and in any case within twenty-four hours of the detention of the goods by the Officer detaining the goods to the Assisstant Excise and Taxation Commissioner, incharge of the district of seeking the latter's permission for the detention of the goods for a period exceeding twenty-four hours as and when so required, and if no intimation to the contrary is received from the latter the former may assume that his proposal has been accepted. 7. The officer detaining the goods shall record the statement, if any, given by the owner of the goods or his representative or the driver or other person incharge of goods vehicle or vessel and shall require him to produce proper and genuine documents as referred to in.....

Cotton Textiles Cess Act,1948 [Repealed] Complete Act

Title: Cotton Textiles Cess Act,1948 [Repealed]

State: Central

Year: 1948

Preamble1 - COTTON TEXTILES CESS ACT,1948 Section1 - Short title, extent and commencement Section2 - Definitions Section3 - Levy of cess Section4 - Effect on contracts Section5 - Payment of cess Section6 - Penalty for non-payment Section7 - Recovery of cess and penalty Section8 - Power of inspection, entry and search Section9 - Penalty for evasion of cess or failure to comply with order under section 8 Repealing Act1 - COTTON TEXTILES CESS (REPEAL) ACT, 2000

Cotton Textiles Cess Act, 1948 Complete Act

State: Central

Year: 1948

.....this Act; (b) "producer" means a person engaged in the production of cloth or yarn or both by power as defined in clause (f) of section 2 of the Factories Act, 1934. SECTION 03: LEVY OF CESS - The Central Government may, by notification 3 in the Official Gazette, levy on any cloth or yarn held in stock by a producer or a wholesale dealer on such date as the Central Government may fix in this behalf a cess at such rate as may be specified in the notification. SECTION 04: EFFECT ON CONTRACTS - Where before the date mentioned in section 3 -a producer or wholesale dealer has made a contract of sale in respect of any cloth or yarn on which a cess is levied under that section, it shall be lawful for him to charge the amount of the cess to the buyer in addition to the contract price. SECTION 05: PAYMENT OF CESS - The cess shall be paid by the producer or the wholesale dealer as the case may be to such authority within such time and in such manner as may be specified in the notification. SECTION 06: PENALTY FOR NON PAYMENT - If any cess payable under this Act is not paid as prescribed, it shall be deemed to be in arrears and the authority appointed in this behalf by.....

Cotton Textiles Cess Act,1948 [Repealed] Section 9

Title: Penalty for Evasion of Cess or Failure to Comply with Order Under Section 8

State: Central

Year: 1948

(1) Whoever evades or attempts to evade the payment of cess payable by him under this Act or fails to comply with any order issued to him under clause (a) of section 8 or furnishes any information which is false and which he knows or has reasonable cause to believe to be false or does not believe to be true, shall be punishable with imprisonment which may extend to 6months or with Fine which may extend to two thousand rupees or with both. (2) Any Court trying any offence under this Act may order that any cloth or yarn together with the packages or coverings thereof in respect of which the Court is satisfied that an offence under this Act has been committed shall be forfeited to the Central Government.