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".....

Customs Act, 1962 Chapter 16

Title: Offences and Prosecutions

State: Central

Year: 1962

.....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" (w.e.f. 1-7-1978) and again substituted by Act 40 of 1989, sec. 3, for "one year".....

Customs Act, 1962 Complete Act

State: Central

Year: 1962

CUSTOMS ACT, 1962 CUSTOMS ACT, 1962 [Act No. 52 of Year 1962 dated 13th. December, 1962 An Act to consolidate and amend the law relating to customs Be it enacted by Parliament in the Thirteenth Year of the Republic of India as follows: - CHAPTER I PRELIMINARY SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Customs Act, 1962. 1[(2) It extends to the whole of India.] (3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint. SECTION 02: DEFINITIONS In this Act, unless the context otherwise requires- 3[(1) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal; (1A) "aircraft" has the same meaning as in the Aircraft Act, 1934 (22 of 1934); (1B) "Appellate Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129;] (2) "assessment" includes provisional assessment, reassessment and any order of assessment in which the duty assessed is nil; (3) "baggage" includes unaccompanied baggage but does not.....

Customs Act, 1962 Complete Act

Title: Customs Act, 1962

State: Central

Year: 1962

.....goods Section11E - Persons possessing notified goods to maintain accounts Section11F - Sale, etc., of notified goods to be evidenced by vouchers Section11G - Sections 11C, 11E and 11F not to apply to goods in personal use Chapter4B - PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS Section11H - Definitions Section11I - Power of Central Government to specify goods Section11J - Persons possessing specified goods to intimate the place of storage, etc Section11K - Transport of specified goods to be covered by vouchers Section11L - Persons possessing specified goods to maintain accounts Section11M - Steps to be taken by person selling or transferring any specified goods Chapter4C - POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB Section11N - Power to exempt Chapter 5 Section12 - Dutiable goods Section13 - Duty on pilfered goods Section14 - Valuation of goods for purposes of assessment Section15 - Date for determination of rate of duty and tariff valuation of imported goods Section16 - Date for determination of rate of duty and tariff valuation of export goods Section17 - Assessment of duty Section18 - Provisional assessment of duty Section19 -.....

The Maharashtra Agricultural Income Tax Act, 1962 Complete Act

State: Maharashtra

Year: 1962

THE MAHARASHTRA AGRICULTURAL INCOME TAX ACT, 1962 THE MAHARASHTRA AGRICULTURAL INCOME TAX ACT, 1962 Maharashtra Act No. XLI of 1962 [15th December 1962] An Act to provide for the imposition of a tax on agricultural income derived from land situated in the State of Maharashtra WHEREAS, it is expedient to provide for the imposition of a tax on agricultural income derived from land situated in the State of Maharashtra; It is hereby enacted in the Thirteenth Year of the Republic of India as follows: CHAPTER I- PRELIMINARY SECTION 01: SHORT TITLE EXTENT AND COMMENCEMENT (1) This Act may be called the Maharashtra Agricultural Income-tax Act 1962. (2) It extends to the whole of the State of Maharashtra. (3) It shall be deemed to have come into force on the Ist day of April 1962. SECTION 02: DEFINITIONS In this Act, unless the context requires otherwise,- (1) "agriculture income" means, (a) any rent or revenue derived from land which is used for agricultural purposes and is either assessed to land revenue in the State or is subject to a local rate assessed and collected by the officers of the Government as such (b) any income derived from such land by (i) agriculture, or (b).....