Title : Right, Title and Interest in Property Sold for Arrears of Tax in Certain Cases
State : Karnataka
Year : 1957
(1) Where any property of a Hindu undivided family, an Aliyasanthana family or branch, or a Marmakkattayam tarwad, tavazhi, is sold for the realisation of arrears of agricultural income-tax, the right, title and interest of all the members of such family, branch, tarwad to tavazhi in the property shall pass to the purchaser. (2) Where any person has been assessed to agricultural income-tax on the agricultural income derived from a land held by him wholly or partly for the benefit of other persons and the tax payable by him is in arrears, the land so held by him may be attached and sold for the realisation of such arrears and on such sale, the right, title and interest of such person in the said land shall pass to the purchaser. View Complete Act List Judgments citing this sectionState : Central
Year : 1922
INCOME TAX ACT, 1922 INCOME TAX ACT, 1922 11 of 1922 An Act to consolidate and amend the law relating to Income-tax and Super-tax. WHEREAS it is expedient to consolidate and amend the law relating to Income-tax and Super-tax; It is hereby enacted as follows:" SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Indian Income-tax Act, 1922. (2) It extends to the whole of British India, including P.1 British Baluchistan and the Sonthal Parganas, and applies also, within the dominions of Princes and Chiefs in India in alliance with His Majesty, to British subjects in those dominions who are in the service of the Government of India or of a local -authority established in the exercise of the powers of the Governor General in Council in that behalf, and..... List Judgments citing this sectionState : Uttarakhand
Year : 2000
THE UTTARANCHAL (THE UTTAR PRADESH TAX ON ENTRY OF GOODS ACT, 2000) ADAPTATION AND MODIFICATION ORDER, 2002 (AMENDMENT) ACT, 2006 THE UTTARANCHAL (THE UTTAR PRADESH TAX ON ENTRY OF GOODS ACT, 2000) ADAPTATION AND MODIFICATION ORDER, 2002 (AMENDMENT) ACT, 2006 [Act No. 6 of 2006] PREAMBLE An Act to further amend the Uttaranchal (The Uttar Pradesh Tax on Entry of Goods Act, 2000) Adaptation and Modification Order, 2002 Be it enacted by the Uttaranchal Legislative Assembly in the Fifty-seventh Year of the Republic of India as follows:-- Section 1 - Short title, extent and commencement (1) This Act may be called the Uttaranchal (The Uttar Pradesh Tax on Entry of Goods Act, 2000) Adaptation and Modification Order, 2002 (Amendment) Act, 2006. (2) It extends to the whole of..... List Judgments citing this sectionTitle : Income from House Property
State : Central
Year : 1961
The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property as he may occupy for the purposes of any business or profession carried on by him the profits of which are chargeable to income-tax, shall be chargeable to income-tax under the head Income from house property. View Complete Act List Judgments citing this sectionTitle : Control of Income-tax Authorities
State : Central
Year : 1961
The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification. View Complete Act List Judgments citing this sectionTitle : Income-tax Settlement Commission
State : Central
Year : 1961
(1) The Central Government shall constitute a Commission to be called the Income-tax Settlement Commission for the settlement of cases under this Chapter. (2) The Settlement Commission shall consist of a Chairman and as many Vice Chairmen and other Members as the Central Government thinks fit and shall function within the Department of the Central Government dealing with direct taxes. (3) The Chairman, Vice-Chairman and other Members of the Settlement Commission shall be appointed by the Central Government from amongst persons of integrity and outstanding ability, having special knowledge of, and, experience in, problems relating to direct taxes and business accounts: Provided that, where a Member of the Board is appointed as the Chairman, Vice-Chairman or as a Member of the..... View Complete Act List Judgments citing this sectionTitle : Proof of Entries in Records or Documents
State : Central
Year : 1961
Entries in the records or other documents in the custody of an income-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Chapter, and all such entries may be proved either by the production of the records or other documents in the custody of the income-tax authority containing such entries, or by the production of a copy of the entries certified by the income-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody. View Complete Act List Judgments citing this sectionTitle : Taxation Laws (Amendment) Act, 2001
State : Central
Year : 1961
THE TAXATION LAWS (AMENDMENT) ACT, 2001 [Act, No. 4 of 2001] [20th March, 2001] PREAMBLE An Act further to amend the Finance Act, 2000 and the Income-tax Act, 1961. BE it enacted by Parliament in the Fifty-second Year of the Republic of India as follows: -- 1. Short title and commencement - (1) This Act may be called the Taxation Laws (Amendment) Act, 2001. (2) It shall be deemed to have come into force on the 3rd day of February, 2001. 2. Amendment of section 2 - In section 2 of the Finance Act, 2000 (10 of 2000.) (hereinafter referred to as the principal Act),-- (a) in sub-section (4),-- (i) In clause (a), for the words "ten per cent.", the words "twelve per cent." shall be substituted; (ii) In clause (b), for the words "eleven per cent.", the words..... View Complete Act List Judgments citing this sectionTitle : Indirect Taxes
State : Central
Year : 2006
Section 58 - Amendment of section 23 In section 23 of the Customs Act, 1962(52 of 1962) (hereinafter referred to as the Customs Act), in sub-section (2), the following proviso shall be inserted, namely:-- "Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.". Section 59 - Amendment of section 68 In section 68 of the Customs Act, after the proviso, the following proviso shall be inserted, namely:-- "Provided further that the owner of any such warehoused goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other..... View Complete Act List Judgments citing this sectionTitle : Third Schedule
State : Central
Year : 2006
THE THIRD SCHEDULE [See section 63(a)] In the First Schedule to the Customs Tariff Act,-- (1) in Chapter 4, in tariff item 0409 00 00, for the entry in column (4), the entry "60%" shall be substituted; (2) in Chapter 25,-- (i) for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2504 and 2510), the entry "12.5%" shall be substituted; (ii) for the entries in column (4) and column (5) occurring against all the tariff items of heading 2504, the entry "12.5%" and "12.5%" shall respectively be substituted; (3) in Chapter 26, in tariff items 2620 11 00, 2620 19 00, 2620 30 10 and 2620 30 90, for the entry in column (4) occurring against each of them, the entry "12.5%" shall be substituted; (4) In Chapter 27 -- (i) for..... View Complete Act List Judgments citing this section