Bare Act Search Results

Finance Act 1979 Chapter III

Title: Direct Taxes

State: Central

Year: 1979

.....in this clause shall be construed to exempt from tax the income of any trust, endowment or society referred to therein;. Section 4 - Amendment of Section 35B In section 35B of the Income-tax Act, with effect from the 1st day of April, 1980, - (a) in sub-section (1), in clause (b), in sub-clause (i), the words, figures and letters, ", where expenditure is incurred before the 1st day of April, 1978" shall be omitted; (b) sub-section (1A) shall be omitted. Section 5 - Amendment of Section 35CCA In section 35CCA of the Income-tax Act, with effect from the 1st day of June, 1979, - (a) for sub-section (1), the following sub-section shall be substituted, namely :- "(1) Where an assessee incurs any expenditure by way of payment of any sum - (a) to an association or institution, which has as its object the undertaking of any programme of rural development, to be used for carrying out any programme of rural development approved by the prescribed authority; or (b) to an association or institution, which has as its object the training of persons for implementing programmes of rural development, the assessee shall, subject to the provisions of sub-section (2), be.....

Finance Act 1979 Section 3

Title: Amendment of Section 10

State: Central

Year: 1979

.....that where in the case of an assessee the interest on deposits in a Public Account of the nature referred to in item (3) in the Table below rule 3 of the Post Office Savings Banks Rules, 1965 exceeds two thousand two hundred and fifty rupees, the amount of interest on such deposits that shall not be included in the total income of the assessee under this sub-clause shall be two thousand two hundred and fifty rupees;"; (c) after clause (23B), the following clauses shall be inserted and shall be deemed always to have been inserted, namely :- (23BB) any income of an authority (whether known as the Khadi and Village Industries Board or by any other name) established in a State by or under a State or Provincial Act for the development of khadi or village industries in the State. Explanation : For the purposes of this clause, "khadi" and "village industries" have the meanings respectively assigned to them in the Khadi and Village Industries Commission Act, 1956 (61 of 1956); (23BBA) any income of any body or authority (whether or not a body corporate or corporation sole) established, constituted or appointed by or under any Central, State or Provincial Act which.....

Union Duties of Excise (Distribution) Act, 1979 Complete Act

State: Central

Year: 1979

.....case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. SECTION 06: REPEAL The Union Duties of Excise (Distribution) Act, 1962, shall as from the 1st day of April, 1979 stand repealed. Footnotes: 4. Substituted for " a [ 3 . Payment to States of sums equivalent to a part of the net proceeds of Union duties of excise and provisional distribution of sums among them .- During each of the financial year commencing on the 1st day of April 1984, there shall be paid, out of the Consolidated Fund of India, to the States sums equivalent to the distributable Union duties of excise levied and collected in that year and those sums shall be distributed, provisionally, to each of the States specified in column (1) of the Table below in such percentage as is set out against it in column (2):- TABLE (1) (2) State Percentage Andhra Pradesh 7691 Assam 2.793 Bihar 13.021 Gujarat 4.101 Haryana 1.177 Himachal Pradesh 0.521 Jammu and Kashmir 0.839 Karnataka 4.876 Kerala 4.035 Madhya Pradesh 8.725 Maharashtra 6.632 Manipur 0.218 Meghalaya 0.200 Nagaland 0.097 Orissa 4.682 Punjab 1.226 Rajasthan 4.813.....

The Meghalaya Pulses, Edible Oilseeds & Edible Oils [Licensing & Control] Order, 1979 Complete Act

State: Meghalaya

Year: 1979

.....Divisional officer, (Supply); (e) "Producer" means a Person carrying on the business of Milling any of the Pulses or expelling, extracting or manufacturing any Edible Oils; (i) By buying Pulses or Edible Oil Seeds for being processed by himself and selling the finished Products to a Wholesaler or through a Commissioner Agent; (ii) By doing any of the processes of Milling, expelling, extracting or manufacturing on behalf of another; (f) "Pulses" means Urd, Moong, Arhar, Massor, Lobia, Raj " Maha, or any other Dal whether whole or split with or without husk; (g) "Edible Oils" means Oil used for Cooking for human consumption and includes hydrogenated Oils; (h) "Retailer" means a Dealer in Pulses or in Edible Oilseeds in Edible Oils who is not a Wholesaler; (i) "Wholesaler" means a Dealer in Pulses or in Edible Oilseeds or in Edible Oils who sells these Commodities to other Dealers or to bulk Consumers; (j) "Commission Agent" means a Commission Agent having in the customary course of business or such Agent Authorised either to sell goods or to consign goods for the purpose of sale or to buy goods; (k) "Bulk Consumer" means a Hotel, Restaurant, Hostel, Hospital or.....

Union Duties of Excise (Distribution) Act, 1979 Section 3

Title: Payment to States of Sums Equivalent to a Part of the Net Proceeds of Union Duties of Excise and Distribution of Sums Among Them

State: Central

Year: 1979

..... 5.818 7.417 10.247 11.072 12.025 Orissa 4.815 5.248 4.934 2.273 0.680 Rajasthan 0.835 0.000 0.000 0.000 0.000 Sikkim 1.199 1.473 1.938 1.982 2.055 Tripura 5.465 6.807 9.263 , 9.618 10.089 Uttar Pradesh 17.061 11.751 0.000 0.000 0.000." _______________________ 1.Substitutedby UnionDuties of Excise (Distribution) Amendment Act 1994 (31 of 1995)w.e.f. 01.04.1995.

Inter State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979 Complete Act

State: Central

Year: 1979

.....(ii) in relation to a factory, the owner or occupier of the factory and where a person has been named as the manager of the factory under the Factories Act, 1948, the person so named: (iii) in relation to a mine, the owner or agent of the mine and where a person has been named as the manager of the mine, the person so named; (iv) in relation to any other establishment, any person responsible for the supervision and control of the establishment. (h) "recruitment" includes entering into any agreement or other arrangement for recruitment and all its grammatical variations and cognate expressions shall be construed accordingly; (i) "wages" shall have the meaning assigned to it in clause (vi) of section 2 of the Payment of Wages Act, 1936;- (j) "workman" means any person employed in or in connection with the work of any establishment to do any skilled, semi-skilled or unskilled, manual, supervisory, technical or clerical work for hire or reward whether the terms of employment be express or implied, but does not include any such person - (i) who is employed mainly in a managerial or administrative capacity: or (ii) who, being employed in a supervisory capacity, draws wages.....

The Meghalaya Appropriation (No. I) Act, 1979 Complete Act

State: Meghalaya

Year: 1979

.....in the Gazette of Meghalaya, Extraordinary issue, dated the 31st January, 1979) An Act further to amend the Contingency Fund of Meghalaya Act,1972. Be it enacted by the Legislature of Meghalaya in the Twenty-ninth Year of the Republic of India as follows:- Short title and commencement. 1. (1) This Act may be called the Contingency Fund of Meghalaya (Amendment) Act, 1979. (2) It shall be deemed to have come into force on the 22nd day of September, 1978. Amendment of Section 2 of Meghalaya Act 5 of 1972. 2. In Section 2 of the Contingency Fund of Meghalaya Act,1972 for the words "sum of rupees fifty lakhs" the words "a sum of rupees one crore and fifty lakhs" shall be substituted. [Explanation:- The aforesaid sum of rupees one crore and fifty lakhs includes the sum of rupees twenty-five lakhs paid to the Contingency Fund of Meghalaya under the Contingency Fund of Meghalaya (Augmentation of Corpus) Act, 1974 (10 of 1974)]. Repeal of Ordinance 6 of 1978. 3. The Contingency Fund of Meghalaya (Amendment) Ordinance, 1978 is hereby repealed. MEGHALAYA ACT 3 OF 1979 THE LEGISLATIVE ASSEMBLY OF MEGHALAYA (MEMBERS' SALARIES AND ALLOWANCES) (AMENDMENT) ACT,.....

Karnataka Tax on Luxuries Act, 1979 Section 3D

Title: Levy and Collection of Tax on Luxury Provided in a Club

State: Karnataka

Year: 1979

.....may be prescribed. Provided further that no tax shall be payable in respect of a member of a Youth club registered or recognised as such by the Department of Youth Services. (2) The tax levied under sub-section (1) shall be paid by every proprietor within such period and in such manner as may be prescribed. Explanation I.--For the purpose of this Section, luxuries means more than one of the facilities like card room, bar, billiards room, snooker room, tennis court, swimming pool, sauna, jacuzzi and the like, gymnasium, golf course, internet facility, video, video compact disk, digital video disk and computer games. Explanation II.--Where any corporate membership or similar membership allows use of luxuries provided in a club by more than one person (other than a person who is a dependent of the member), tax shall be levied and collected in respect of every such person."] ______________________________________ 1. Substituted by Act 3 of 2004w.e.f. 1.4.2004.

Maharashtra Khar Lands Development Act, 1979 Complete Act

State: Maharashtra

Year: 1979

.....section in the village in which the lands included in the scheme are situated, it shall come into force and shall have effect as if it were enacted in this Act. SECTION 09: EXECUTION OF SCHEME After any scheme has come into force, the Khar Lands Development Officer shall execute the scheme. SECTION 10: POWER TO VARY SCHEME If after any scheme has come into force, the State Government on an application made to it suo moto, is satisfied that the scheme is defective on account of any error, irregularity or informality or on account of any other reason it is necessary to vary the scheme, then :- (a) where, in the opinion of the State Government, the proposed variation does not vary the scheme in any material particulars, the State Government may, by order, published in the prescribed manner in the village, and at the headquarters of the taluka. in which the lands included under the scheme are situated, sanction the variation; (b) where, in the opinion of the State Government, the proposed variation would vary the scheme in any material particulars, the State Government may cause such variation to be published for inviting objections as if it were a draft scheme to be published.....

Tamil Nadu Prize Schemes (Prohibition) Act, 1979 Complete Act

State: Tamil Nadu

Year: 1979

TAMIL NADU PRIZE SCHEMES (PROHIBITION) ACT, 1979 Tamil Nadu Prize Schemes (Prohibition) Act, 1979 Act No.56 of 1979 An Act to prohibit the promotion or conduct of prize schemes in the State of Tamil Nadu. Be it enacted by the Legislature of the State of Tamil Nadu in the Thirtieth Year of the Republic of India as follows. " 1. Short title, extent and commencement " (1) This Act may be called the Tamil Nadu Prize Schemes (Prohibition) Act, 1979. (2) It extends to the whole of the State of Tamil Nadu. (3) It shall be deemed to have come into force on the 13th October 1979. 2. Definitions. " In this Act, unless the context otherwise requires, " (a) "Government" means the State Government; (b) "prize scheme" means any scheme by whatever name called whereby any prize or gift (whether by way of money or by way of movable or immovable property) is offered, or is proposed to be given or delivered to one or more person to be determined by lot, draw or in any other manner from among persons who purchase or have purchased goods or other articles from shops, centers or any other place whatsoever specified by the sponsors of the scheme or on any event.....