Bare Act Search Results

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

Title: Miscellaneous

State: Central

Year: 1958

.....charged as an offence in that prosecution. Explanation.-In this sub-section, "culpable mental state" includes intention, motive or knowledge of a fact, or belief in, or reason to believe, a fact. (2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.] _________________________ 1. Inserted by Act 46 of 1986, section 41 w.e.f. 10-9-1986. Section 35E - Proof of entries in records or documents 1[35E. Proof of entries in records or documents Entries in the records or other documents in the custody of a gift-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Act, and all such entries may be proved either by the production of the records or other documents in the custody of the gift-tax authority containing such entries, or by the production of a copy of the entries certified by the gift-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such.....

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 44

Title: Agreement for Avoidance or Relief of Double Taxation with Respect to Gift-tax

State: Central

Year: 1958

1[The Central Government may enter into an agreement with the Government of any reciprocating country- (a) for the avoidance or relief of double taxation with respect to gift-tax payable under this Act and under the corresponding law in force in the reciprocating country, or (b) for exchange of information for the prevention of evasion or avoidance of gift-tax chargeable under this Act or under the corresponding law in force in that country or investigation of cases of such evasion or avoidance, or (c) for recovery of tax under this Act and under the corresponding law in force in that country, and may, by notification in the Official Gazette, make such provision as may be necessary for implementing the agreement.] Explanation.- The expression "reciprocating country" for the purposes of this Act means any country which the Central Government may, by notification in the Official Gazette, declare to be a reciprocating country. _____________________________ 1. Substituted by Act 16 of 1972, section 54 w.e.f. 1-4-1972.

Gift Tax Act, 1958 Complete Act

State: Central

Year: 1958

.....shall be deemed to be a gift made by the transferor; (c) where there is a release, discharge, surrender, forfeiture, abandonment of any debt, contract or other actionable claim or of any interest in property by any person, the value of the release, discharge, surrender, forfeiture or abandonment, to the extent to which it has not been found to the satisfaction of the [Assessing officer] to have been bona fide, shall be deemed to be a gift made by the person responsible for the release, discharge, surrender, forfeiture or abandonment; (d) where a person absolutely entitled to property causes or has caused the same to be vested in whatever manner in himself and any other person jointly without adequate consideration and such other person makes an appropriation from or out of the said property, the amount of the appropriation used for the benefit of the person making the appropriation or for the benefit of any other person shall be deemed to be a gift made in his favour by the person who causes or has caused the property to be so vested. 29[(e) where a person who has an interest in property as a tenant for a term or for life or a remainder man surrenders or relinquishes his.....

Karnataka Entertainments Tax Act, 1958 Section 13

Title: Composition of Offences

State: Karnataka

Year: 1958

Section 13 - Composition of offences The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence against this Act, by way of composition of such offence,- (a) where the offence consists of the failure to pay, or the evasion of, any tax payable under this Act, in addition to the tax so payable, a sum of money1[not less than ten thousand rupees for the first offence and not less than fifteen thousand rupees for any second or subsequent offence during the financial year but not exceeding the double the amount of tax whichever is greater and (b) in other cases, a sum of money1[not less than ten thousand rupees for the first offence and not less than fifteen thousand rupees for any second or subsequent offence during the financial year but not exceeding the double the amount of tax whichever is greater]. ______________________ 1. Substituted by Act 5 of 2001 and again substituted by Act 5 of 2002 w.e.f. 1.4.2002.

Bombay Motor Vehicles [Taxation of Passengers] Act, 1958, (Maharashtra) Section 17

Title: Composition of Offences

State: Maharashtra

Year: 1958

(1) The Tax Officer may, either before or after the institution of proceedings for any offence punishable under section 15, accept from any, person charged with such offence by way of composition of the offence, where the offence charged consists of the evasion of the tax, a sum of money not exceeding double the amount of the tax recoverable, in addition to the amount of tax so recoverable; and in other cases, a sum of money not exceeding two hundred and fifty rupees. (2) On payment of such sum as may be determined by the Tax Officer, under sub-section (1), no further proceedings shall be taken against the accused person in respect of the same offence.

Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 Complete Act

State: Maharashtra

Year: 1958

.....proceedings shall be taken against the accused person in respect of the same offence. SECTION 18: OFFICERS TO BE PUBLIC SERVANTS. All officers acting under this Act shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code. SECTION 19: BAR OF CERTAIN PROCEEDINGS. (1) No prosecution or other proceeding shall be instituted in a Criminal Court without the previous sanction of the State Government, against any officer or servant of the Government, for any act done or purporting to be done under this Act. (2) No officer or servant of the Government shall be liable in respect of any such act in any civil or criminal proceeding, if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act. SECTION 20: LIMITATION FOR SUITS AND PROSECUTIONS. No suit or other proceeding shall be instituted against the State and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the Government in respect of any act done or purporting to be done under this Act, unless the suit, Prosecution or other proceeding is instituted within one year from the.....

Bombay Stamp Act, 1958 Complete Act

State: Maharashtra

Year: 1958

.....issued under clause (f) and on which any or all of the powers of the collector under this Act are conferrend" by the Bombay Stamp (Amendment) Act, 2006 (Act No. 12 of 2006) (w.e.f 01-05-2006) [so designated by the State Government and includes any other officer whom the State Government may, by notification in the Official Gazette, appoint in this behalf]] (h) "duly stamped" as applied to an instrument means that the instrument bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been affixed or used in accordance with the law for the time being in force in the State;" (i) "executed" and "execution" used with reference to instruments, mean "signed" and "signature"; 14 Added by Mah.32 of 2005 (w.e.f 7-05-2005)Explanation.-The terms "signed" and "signature" also include attribution of electronic record as per section 11 of the Information Technology Act, 2000. (j) "Government securities" means a Government security as defined in the Public Debt Act, 1944; 15 Cl.(ja) was inserted by Mah.27 of 1985, S.2(d) (w.e.f. 1-12-1985)(ja) "immovable property" includes land, benefits to arise out of land, and things attached to the earth,.....