Title : Appeal
State : Central
Year : 2007
(1) Subject to the provisions of section 31, an appeal shall lie to the Supreme Court against the final decision or order of the Tribunal (other than an order passed under section 19): Provided that such appeal is preferred within a period of ninety days of the said decision or order: Provided further that there shall be no appeal against an interlocutory order of the Tribunal. (2) An appeal shall lie to the Supreme Court as of right from any order or decision of the Tribunal in the exercise of its jurisdiction to punish for contempt: Provided that an appeal under this sub-section shall be filed in the Supreme Court within sixty days from the date of the order appealed against. (3) Pending any appeal under sub-section (2), the Supreme Court may order that-- (a) the execution..... View Complete Act List Judgments citing this sectionTitle : Warehouse Receipts
State : Central
Year : 2007
(1) A warehouse receipt, which may be either in writing or in electronic form, shall be a document of title to goods in writing if it contains all the following particulars, namely:- (a) receipt number; (b) warehouse registration number and date up to which it is valid; (c) name of the warehouse and its complete postal address; (d) name and address of the person by whom or on whose behalf the goods are deposited; (e) date of issue of the warehouse receipt; (f) statement that the goods received shall be delivered to the holder thereof, or that the goods shall be delivered to the order of a named person; (g) rates of storage charges and handling charges; (h) description of the goods or of the packages containing them with particulars of quantity and quality or grade; (i)..... View Complete Act List Judgments citing this sectionTitle : Establishment of Oldage Homes
State : Central
Year : 2007
(1) The State Government may establish and maintain such number of oldage homes at accessible places, as it may deem necessary, in a phased manner, beginning with at least one in each district to accommodate in such homes a minimum of one hundred fifty senior citizens who are indigent. (2) The State Government may, prescribe a scheme for management of oldage homes, including the standards and various types of services to be provided by them which are necessary for medical care and means of entertainment to the inhabitants of such homes. Explanation.--For the purposes of this section, "indigent" means any senior citizen who is not having sufficient means, as determined by the State Government, from time to time, to maintain himself. View Complete Act List Judgments citing this sectionTitle : Provisions for Medical Care of Senior Citizen
State : Central
Year : 2007
The State Government shall ensure that,-- (i) the Government hospitals or hospitals funded fully or partially by the Government shall provide beds for all senior citizens as far as possible; (ii) separate queues be arranged for senior citizens; (iii) facility for treatment of chronic, terminal and degenerative diseases is expanded for senior citizens; (iv) research activities for chronic elderly diseases and ageing is expanded; (v) there are earmarked facilities for geriatric patients in every district hospital duly headed by a medical officer with experience in geriatric care. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 92ca
State : Central
Year : 2007
In section 92CA of the Income-tax Act, with effect from the 1st day of June, 2007,-- (i) after sub-section (3), the following sub-section shall be inserted, namely: -- "(3A) Where a reference was made under sub-section (1) before the 1st day of June, 2007 but the order under sub-section (3) has not been made by the Transfer Pricing Officer before the said date, or a reference under sub-section (1) is made on or after the 1st day of June, 2007, an order under sub-section (3) may be made at any time before sixty days prior to the date on which the period of limitation referred to in section 153, or as the case may be, in section 153B for making the order of assessment or reassessment or recomputation or fresh assessment, as the case may be, expires."; (ii) for sub-section (4), the..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 142
State : Central
Year : 2007
In section 142 of the Income-tax Act,- (a) in sub-section (2A), the following proviso shall be inserted with effect from the 1st day of June, 2007, namely:-- "Provided that the Assessing Officer shall not direct the assessee to get the accounts so audited unless the assessee has been given a reasonable opportunity of being heard."; (b) in sub-section (2D), the following proviso shall be inserted with effect from the 1st day of June, 2007, namely:-- "Provided that where any direction for audit under sub-section (2A) is issued by the Assessing Officer on or after the 1st day of June, 2007, the expenses of, and incidental to, such audit (including the remuneration of the Accountant) shall be determined by the Chief Commissioner or Commissioner in accordance with such guidelines as..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 245f
State : Central
Year : 2007
In section 245F of the Income-tax Act, in sub-section (2), the following provisos shall be inserted with effect from the 1st day of June, 2007, namely:-- "Provided that where an application has been made under section 245C on or after the 1st day of June, 2007, the Settlement Commission shall have such exclusive jurisdiction from the date on which the application was made: Provided further that where-- (i) an application made on or after the 1st day of June, 2007, is rejected under sub-section (1) of section 245D; or (ii) an application is not allowed to be proceeded with under sub-section (2A) of section 245D, or, as the case may be, is declared invalid under subsection (2C) of that section; or (iii) an application is not allowed to be further proceeded with under subsection..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 246 a
State : Central
Year : 2007
In section 246A of the Income-tax Act, with effect from the 1st day of June, 2007,-- (a) in sub-section (1), -- (i) after clause (ha), the following clause shall be inserted, namely:-- "(hb) an order made under sub-section (6A) of section 206C;"; (ii) in clause (j), in sub-clause (B), after the word, figures and letter "section 271 A,", the word, figures and letters "section 271 AAA," shall be inserted; (b) after sub-section (1A), the following sub-section shall be inserted, namely:-- "(1B) Every appeal filed by an assessee in default against an order under sub-section (6A) of section 206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section.". View Complete Act List Judgments citing this sectionTitle : Amendment of Section 22f
State : Central
Year : 2007
In section 22F of the Wealth-tax Act, in sub-section (2), the following provisos shall be inserted with effect from the 1st day of June, 2007, namely:-- "Provided that where an application has been made under section 22C on or after the 1st day of June, 2007, the Settlement Commission shall have such exclusive jurisdiction from the date on which the application was made: Provided further that where-- (i) an application made on or after the 1st day of June, 2007, is rejected under sub-section (1) of section 22D; or (ii) an application is not allowed to be proceeded with under sub-section (2A) of section 22D, or, as the case may be, is declared invalid under sub-section (2C) of that section; or (iii) an application is not allowed to be further proceeded with under subsection..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 127l
State : Central
Year : 2007
Section 127L of the Customs Act shall be renumbered as sub-section (1) thereof and,-- (i) in sub-section (1) as so renumbered, for the word "Where", the words, figures and letters "Where, before the 1st day of June, 2007" shall be substituted; (ii) after sub-section (1) as so renumbered, the following sub-section shall be inserted with effect from the 1st day of June, 2007, namely:-- "(2) Where an applicant has made an application under sub-section (1) of section 127B, on or after the 1st day of June, 2007 and if such application has been allowed to be proceeded with under sub-section (1) of section 127C, such applicant shall not be entitled to apply for settlement under section 127B in relation to any other matter: Provided that such applicant shall not be prevented from filing..... View Complete Act List Judgments citing this section