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

.....Commissioner means an Assistant Commissioner of Commercial Tax appointed under Section 3; (c) Business includes - (a) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and (b) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in sub-clause (a) , that is to say- (i) goods of the description referred to in sub-section (3) of Section 8 of the Central Sales Tax Act, 1956 (No.74 of 1956), whether or not they are specified in the registration certificate, if any, of the dealer under the said Act and whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste.....

The Assam Agricultural Produce Market Act, 1972 Complete Act

State: Assam

Year: 1972

.....and before coming into force of the Assam Agricultural Produce Market (Amendment) Act, 2000, shall be submitted by the Board for obtaining ex-post-facto concurrence of the State Government in this regard within one month from the date of coming into force of the Assam Agricultural Produce Market (Amendment) Act, 2000 and no person shall be employed by the Board in any capacity and in any manner whether on fixed pay or on adhoc basis or otherwise if the creation of such post has not been concurred by the State Government as provided under this section : Provided further that the Board may, with the approval of the State Government and without any prejudice to the rule making power of the State Government under section 49 of the Act, make bye- Laws under sub-section (14) of section 3 regulating the employment and conditions of service in respect of any or all categories of officers and employees of the Market Committees and such bye-laws shall, as nearly as may be, consistent with the corresponding rules in respect of the Officers and employees of the corresponding grade of the State Government. Any amendment to such bye-Laws once framed shall require approbation of atleast.....