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Home Bare Acts Phrase: evidentialCantonments Act, 1924 Chapter V
Title: Taxation
State: Central
Year: 1924
.....value For the purposes of this Chapter, "annual value" means-- (a) in the case of railway stations, hotels, colleges, schools, hospitals, factories and any other buildings which a1[Board] decides to assess under this clause, one-twentieth of the sum obtained by adding the estimated present cost of erecting the building to the estimated value of the land appertaining thereto, and (b) in the case of building or land not assessed under clause (a), the gross annual rent for which such building (exclusive of furniture or machinery therein) or such land is actually let or, where the building or land is not let or in the opinion of the1[Board] is let for a sum less than its fair letting value, might reasonably be expected to let from year to year: Provided that, where the annual value of any building is, by reason of exceptional circumstances, in the opinion of the1[Board], excessive if calculated in the aforesaid manner, the1[Board] may fix the annual value at any less amount which appears to it to be just. ___________________________ 1. Substituted by Act 24 of 1936, section 69, for "Cantonment Authority". Section 65 - Incidence of taxation (1) Save as otherwise.....
View Complete Act List Judgments citing this sectionCantonments Act, 1924 Section 70
Title: Evidential Value of Assessment List
State: Central
Year: 1924
Subject to such alterations as may thereafter be made in the assessment list under the provisions of this Chapter and to the result of any appeal made thereunder, the entries in the assessment list authenticated and deposited as provided in section 69 shall be accepted as conclusive evidence-- (i) for the purpose of assessing any tax imposed under this Act, of the annual value or other valuation of all buildings and lands to which such entries respectively refer, and (ii) for the purposes of any tax imposed on buildings or lands, of the amount of each such tax leviable thereon during the year to which such list relates.
View Complete Act List Judgments citing this sectionNew Delhi Municipal Council Act 1994 Chapter VIII
Title: Taxation
State: Central
Year: 1994
.....disposed of in the manner laid down in sub-sections (6) and (7) of section 104. Section 108 - Occupiers may be required to pay rent towards satisfaction of property tax (1) For the purposes of recovering the amount of any property tax from any occupier under section 68, the Chairperson shall cause to be served on such occupier a notice requiring him to pay to the Council, any rent due or falling due from him in respect of the land or building to the extent necessary to satisfy the portion of the sum due for which he is liable under the said section. (2) Such notice shall operate as an attachment of the said rent unless the portion of the sum due shall have been paid and satisfied and the occupier shall be entitled to credit in account with the person to whom such rent is due for any sum paid by him to the Council in pursuance of such notice. Provided that it the person to whom such rent is due is not the person primarily liable for payment of the property tax, he shall be entitled to recover from the person primarily liable for the payment of such tax any amount for which credit is claimed as aforesaid. (3) If any occupier fails to pay to the Council any rent due or.....
View Complete Act List Judgments citing this sectionNew Delhi Municipal Council Act 1994 Section 71
Title: Evidential Value of Assessment List
State: Central
Year: 1994
Subject to such alterations as many thereafter be made in the assessment list under section 72 and to the result of only appeal made under the provisions of this Act, the entires in the assessment list authenticated and deposited as provided in section 70 shall be accepted as conclusive evidence for the purpose of assessing any tax levied under this Act, of the rateable value of ail lands and buildings to which such entries respectively relate.
View Complete Act List Judgments citing this sectionCantonments Act, 2006 Chapter V
Title: Taxes and Fees
State: Central
Year: 2006
.....rateable value" For the purposes of this Chapter, "annual rateable value" means-- (a) in the case of hotels, colleges, schools, hospitals, factories and any other buildings which the Chief Executive Officer decides to assess under this clause, one-twentieth of the sum obtained by adding the estimated present cost of erecting the building to the estimated value of the land appertaining thereto; and (b) in the case of building or land not assessed under clause (a), the gross annual rent for which such building exclusive of furniture or machinery therein or such land is actually let or, where the building or land is not let or in the opinion of the Chief Executive Officer is let for a sum less than its fair letting value, might reasonably be expected to let from year to year: Provided that, where the annual rateable value of any building is, by reason of exceptional circumstances, in the opinion of the President Cantonment Board, excessive if calculated in the aforesaid manner, the President Cantonment Board may fix the annual rateable value at any less amount which appears to him to be just. Section 74 - Incidence of taxation (1) Save as otherwise expressly.....
View Complete Act List Judgments citing this sectionCantonments Act, 2006 Section 78
Title: Evidential Value of Assessment List
State: Central
Year: 2006
Subject to such alterations as may thereafter be made in the assessment list under the provisions of this Chapter and to the result of any appeal made thereunder, the entries in the assessment list authenticated and deposited as provided in section 77 shall be accepted as conclusive evidence-- (a) for the purposes of assessing any tax imposed under this Act, of the annual rateable value or other valuation of all buildings and lands to which such entries respectively refer; and (b) for the purposes of any tax imposed on buildings or lands, of the amount of each such tax leviable thereon during the year to which such list relates.
View Complete Act List Judgments citing this sectionCantonments Act, 1924 Complete Act
Title: Cantonments Act, 1924
State: Central
Year: 1924
.....- Cesspools, receptacles, for filth, etc Section134 - Filling up of tank, etc Section135 - Provision of latrines, etc Section136 - Sanitation in factories, etc Section137 - Private latrines Section138 - Removal of congested buildings Section139 - Overcrowding of dwelling houses Section140 - Power to require repair or alteration of building Section141 - Power to require land or building to be cleansed Section142 - Power to order disuse of house Section143 - Removal of noxious vegetation Section144 - Agriculture and irrigation Section145 - Power to call for information regarding burial and burning grounds Section146 - Permission for use of new burial or burning ground Section147 - Power to require closing of burial or burning ground Section148 - Exemption from operation of sections 145 to 147 Section149 - Removal of corpses Section150 - Obligation concerning infectious or contagious diseases Section151 - Special measures in case of outbreak of infectious or epidemic diseases Section152 - Power to require names of dairyman's customers Section153 - Power to require names of a washerman's customers Section154 - Report after inspection of dairy or washerman's.....
List Judgments citing this sectionNew Delhi Municipal Council Act 1994 Complete Act
Title: New Delhi Municipal Council Act 1994
State: Central
Year: 1994
.....- Power of seizure of vehicles and animals in case of non-payment of tax thereon Section108 - Occupiers may be required to pay rent towards satisfaction of property tax Section109 - Demolition, etc., of building Section110 - Remission or refund of tax Section111 - Power to require entry in assessment list of details of buildings Section112 - Notice to be given of the circumstances in which remission or refund is claimed Section113 - What buildings are to be deemed vacant Section114 - Notice to be given of every occupation of vacant land or building Section115 - Appeal against assessment, etc Section116 - Conditions of right to appeal Short Title117 - Condonation of delay in preferring the appeal Section118 - Finality of appellate orders Section119 - Power to inspect for purposes of determining rateable value or tax Section120 - Composition Section121 - Irrecoverable debts Section122 - Obligation to disclose liability Section123 - Immaterial error not to affect liability Section124 - General power of exemption Section125 - Payment of proceeds of entertainment and betting taxes to Council Chapter IX Section126 - Power of Council to borrow Section127 - Time.....
List Judgments citing this sectionCantonments Act, 2006 Complete Act
Title: Cantonments Act, 2006
State: Central
Year: 2006
.....- Cesspools receptacles, for filth, etc. Section137 - Filling up of tank etc. Section138 - Provision of latrines, etc. Section139 - Sanitation in factories, etc. Section140 - Private latrines Section141 - Special provisions for collection of rubbish and solid waste management Section142 - Removal of congested buildings Section143 - Overcrowding of dwelling houses Section144 - Power to require repair or alteration of building Section145 - Power to require land or building to be cleansed Section146 - Prohibition in respect of air pollutant Section147 - Power to order disuse of house Section148 - Removal of noxious vegetation Section149 - Ariculture and irrigation Section150 - Power to call for information regarding burial and burning grounds Section151 - Permission for use of new burial or burial or burning ground Section152 - Power to require closing of burial or burning ground Section153 - Exemption from operation of sections 150 to 152 Section154 - Removal of corpses Section155 - Obligation concerning infectious, contagious or communicable diseases Section156 - Blood bank Section157 - Special measures in case of outbreak of infectious or epidemic diseases .....
List Judgments citing this sectionValue Added Tax Act, 2003 Chapter 5
Title: Administration and Collection of Tax
State: Karnataka
Year: 2003
.....not be made after the following time limits.- (a) five years after the end of the prescribed tax period; or (b) three years after evidence of facts, sufficient in the opinion of the prescribed authority to justify making of the re-assessment, comes to its knowledge, whichever is later. (2) If any tax is fraudulently evaded attracting punishment under Section 79, an assessment may be made as if in sub-section (1), reference to five years was a reference to ten years. (3) In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority, a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment as the case may be. Section 41 - Power of rectification of assessment or re-assessment in certain cases (1) Where any assessment or re-assessment or an order of an appellate authority or a revisional authority other than a court or tribunal, is found to be erroneous in so far as it is prejudicial to the interest of the public revenue by a judgement or an.....
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