Bare Act Search Results

The Tripura Sales Tax, 1976 Complete Act

State: Tripura

Year: 1976

.....specified in column 3 of the Schedule : Provided that in respect of any such transfer only so much value of the goods involved in the works-contract which has actually been paid to the dealer during the period, shall be taken into account for determining the turnover for that period. Explanation: -For the purpose of this section "property in goods" shall mean the aggregate of the goods for which amounts have been received or receivable by a dealer during such period as valuable consideration, whether or not such amount has been separately shown in the works contract. The amount is received or receivable shall include the value of such goods purchased, manufactured, processed, or procured otherwise by the dealer, and the cost of freight or delivery as may be incurred by such dealer for carrying such goods to the place where these are used in execution of such works contract, but shall not include such portion of the aforesaid amounts as may be prescribed." 3B-- Collection of excess tax and forfeiture of such excess tax---- (1) No person shall collect any sum by way of tax in respect of sale of any goods on which no tax is payable under the Act. (2) No dealer shall.....

Iron Ore Mines Manganese Ore and Chrome Ore Mineslabour Welfare Cess Act, 1976 Complete Act

Title: Iron Ore Mines Manganese Ore and Chrome Ore Mineslabour Welfare Cess Act, 1976

State: Central

Year: 1976

Preamble1 - IRON ORE MINES MANGANESE ORE AND CHROME ORE MINESLABOUR WELFARE CESS ACT, 1976 Section1 - Short title, extent and commencement Section2 - Definitions Section3 - Levy and collection of cess on iron ore and manganese ore Section4 - Payment of duty of customs and duty of excise Section5 - Crediting proceeds of duty to Consolidated Fund of India Section6 - Power of central Government to exempt Section7 - Interest payable by occupiers of factories and owners of mines Section8 - Penalty for non-payment of duty of excise within the prescribed Section9 - Recovery of amounts due under the Act Section10 - Penalty for evasion of duty of exercise Section11 - Offence by companies Section12 - Protection of action taken in good faith Section13 - Repeal and saving Section14 - Power to make rules Amending ActI - IRON ORE MINES AND MANGANESE ORE MINES LABOUR WELFARE CESS (AMENDMENT) ACT, 1982

Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 Complete Act

State: Central

Year: 1976

.....GOVERNMENT TO EXEMPT - Notwithstanding anything contained in this Act, if the Central Government is of opinion that in respect of any metallurgical factory or class of metallurgical factories the levy of the duty of customs or duty of excise on iron ore or manganese ore14[or chrome ore] under this Act is disproportionate to the cost of collection of such duty of customs or duty of excise from such metallurgical factory or class of metallurgical factories, it may, by notification in the Official Gazette and subject to such exceptions and modifications as may be specified in the said notification, exempt such metallurgical factory or class of metallurgical factories from all or any of die provisions of this Act. SECTION 07: INTEREST PAYABLE BY OCCUPIERS OF FACTORIES AND OWNERS OF MINES - If any occupier of a factory or any owner of an iron ore mine or a manganese ore mine15[or chrome ore mine] fails to pay any amount payable by him to the Central Government under section 4-within the period prescribed thereunder, such occupier or owner, as the case may be, shall be liable to pay simple interest at twelve per cent per annum on the amount to be paid from the date on which such.....

West Bengal Advertisement Tax Act, 1976 Complete Act

State: West Bengal

Year: 1976

.....by an officer authorised by the State Government by general or special order. Section 11 Bar of certain proceedings (1) No prosecution, suit or other proceeding shall, without the sanction of the State Government, lie against any officer or servant of the State Government for any act done or purporting to be done under this Act. (2) No prosecution, suit or other proceeding shall lie against any such officer or servant for anything in good faith done or intended to be done under this Act. Section 12 Power to make rules (1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act. (2) Without prejudice to the generality of the foregoing provisions such rules may provide for all or any of the purposes which may be, or are required to be, prescribed. West Bengal State Acts

Iron Ore Mines Manganese Ore and Chrome Ore Mineslabour Welfare Cess Act, 1976 Section 10

Title: Penalty for Evasion of Duty of Exercise

State: Central

Year: 1976

(1) Whoever wilfully or intentionally evades or attempts to evade the payment of duty of excise payable by him to the Central Government under this Act, shall, on conviction, be punishable with imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both. (2) No court shall take cognizance of an offence punishable under this section, save on a complaint made by, or under the authority of, the Central Government.