Bare Act Search Results

The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1988 Complete Act

State: Chattisgarh

Year: 1988

.....[Definition of works contract deleted by Entry Tax (Amendment) Act, 1997. w.e.f. 1.5.97. Prior to deletion clause (m) read as under: "A Works contract means contracts relating to construction of works like buildings, dams and bridges and other immovable property, erection of factories. Installation of machinery and fittings and installations to movable or immovable property in the execution whereof goods are consumed or used but not sold:] (m) works contracts [omitted w.e.f. 1.5.97] (2) All those expressions, other than expression "goods" and "sale" which are used but are not defined in this Act and are defined in the [Substituted for Sales Tax Act' by Entry Tax (Amendment) Act. 1995. w.e.f. 1.4.95.] [Vanijyik Kar Adhiniyam] shall have the meanings assigned to them in that Act. (3) Any reference in this Act to the expression "has effected entry of goods" with its grammatical variations and cognate expressions, whether used in isolation or in conjunction with any other words shall, wherever necessary, be construed as including a reference to "has caused to be effected entry of goods". Section 3 - Incidence of taxation 1 (1) There shall be levied an entry tax,- (a) On.....

Finance Act, 1997 Complete Act

State: Central

Year: 1997

.....actually paid and the subsequent previous year or years during which the licence, for which the fee is paid, shall be in force; (ii) 'appropriate fraction' means the fraction the numerator of which is one and the denominator of which is the total number of the relevant previous years; (iii) 'payment has actually been made' means the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee. (2) Where the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) are less than the expenditure incurred remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of the transfer, shall be allowed in respect of the previous year in which the licence is transferred. (3) Where the whole or any part of the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) exceed the amount of the expenditure incurred remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred to obtain the.....

The Tripura Motor Vehicles Tax Act, 1972 Complete Act

State: Tripura

Year: 1972

THE TRIPURA MOTOR VEHICLES TAX ACT, 1972 THE TRIPURA MOTOR VEHICLES TAX ACT, 1972 An Act to provide for the imposition and levy of a tax on motor vehicles in Tripura. Be it enacted by the Legislative Assembly of Tripura in the Twenty-third Year of the Republic of India as follows:-- Short title. extent and commencement. 1. (1) This Act may be called Tripura Motor Vehicles Tax Act, 1972. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. (3) It extends to the whole of Tripura. Definitions. 2. (1) In this Act, unless the context otherwise requires,--- (a) "prescribed" means prescribed by rules made under this Act ; (b) "tax" means the tax imposed under this Act ; (c) "Taxing Officer" means an officer appointed under section 3 ; (d) "tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), and includes a motor vehicle but does not include a road roller ; 4 of 1939. (e) words and expressions used, but not defined in this Act, shall have the same meaning as is the Motor Vehicles Act, 1939. .....

The Chhattisgarh Commercial Tax Act, 1994 Complete Act

State: Chattisgarh

Year: 1994

THE CHHATTISGARH COMMERCIAL TAX ACT, 1994 THE CHHATTISGARH COMMERCIAL TAX ACT, 1994 [Act No. 5 of 1995] [ Received the assent of the President on the 7.1.95; Assent first published in the Chhattisgarh Rajpatra dated 7.2.95, Corrigendum dated 15.11.96 published in the Chhattisgarh Rajpatra Part - 4 of 13.12.96; The Act has come into force w.e.f. 1.4.95. The Act has been amended by the following Amending Acts/Ordinances; 1) MPCT (Amendment) Ordinance, 1995; (2) MPCT (Amendment) Act, 1995; (3) MPCT (Second Amendment) Act, 1996; (4) MPCT (Amendment) Act, 1997; (5) MPCT (Amendment) Ordinance, 1997; (6) MPCT (Second Amendment) Act, 1997; (7) MPCT (Amendment) Act, 1998; (8) MPCT (Amendment) Act, 1999; (9) MPCT (Second Amendment) Ordinance, 1999 (Read with corrigendum dated 28.1.00): (10) MPCT (Amendment) Act, 2000:, (11) CGCT (Amendment) Ordinance, 2001 we.f, 05.06.2001 (12) CGCT (Amendment) Act, 2001 w.e.f, 04.09.2001. (13) CGCT (Amendment) Act (No.6 of 2002).2001 w.e.f, 18.04.2002 (14) CGCT (Amendment) Ordinance, 2002 w.e.f, 01.06.2002. (15) CGCT (Amendment) Act (No.26 of 2002) w.e.f, 28.10.2002. (16) CGCT (Amendment) Ordinance, 2003.....

Industries (Development and Regulation) Act, 1951 Complete Act

State: Central

Year: 1951

.....SECTION 09: IMPOSITION OF CESS ON SCHEDULED INDUSTRIES IN CERTAIN CASES (1) There may be levied and collected as a cess for the purposes of this Act on all goods manufactured or produced in any such scheduled industry as may be specified in this behalf by the Central Government by notified order a duty of excise at such rate as may be specified in the notified order, and different rates may be specified for different goods or different classes of goods: Provided that no such rate shall in any case exceed 13 paise per cent of the value of the goods. (2) The cess shall be payable at such intervals, within such time and in such manner as may be prescribed, and any rules made in this behalf may provide for the grant of a rebate for prompt payment of the cess. (3) The said cess may be recovered in the same manner as an arrear of land revenue. (4) The Central Government may hand over the proceeds of the cess collected under this section in respect of the goods manufactured or produced by any scheduled industry or group of scheduled industries to the Development Council established for that industry or group of industries, and where it does so, the Development Council shall utilise.....

Customs Tariff (Amendment) Act, 2003 Chapter LXXXVI

Title: Railway or Tramway Locomotives, Rolling-sk and Parts Thereof; Railway or Tramway Track Fixtures and Fittings and Parts Thereof; Mechanical (Including Electro-mechanical) Traffic Signalling Equipment of All Kinds

State: Central

Year: 2003

.....EQUIPMENT OF ALL KINDS NOTES 1. This Chapter does not cover: (a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 4406 or 6810); (b) railway or tramway track construction material of iron or steel of heading 7302; or (c) electrical signalling, safety or traffic control equipment of heading 8530. 2. Heading 8607 applies, inter alia, to: (a) axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels; (b) frames, under frames, bogies and bissel-bogies; (c) axle boxes, brake gear; (d) buffers for rolling-sk; hooks and other coupling gear and corridor connections; (e) coachwork. 3. Subject to the provisions of Note 1 above, heading 8608 applies, inter alia, to : (a) assembled track, turntables, platform buffers, loading gauges; (b) semaphores, mechanical signal discs, level crossing control gear, signal and point controls and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or.....

Customs Tariff Act 1975 Chapter 86

Title: Railway or Tramway Locomotives, Rolling-stock and Parts Thereof; Railway or Tramway Track Fixtures and Fittings and Parts Thereof; Mechanical (Including Electro-mechanical) Traffic Signaling Equipment of All Kinds

State: Central

Year: 1975

SECTION XVII Vehicles, Aircraft, Vessels and AssociatedTransport Equipment NOTES 1. This Section does not cover articles of heading 1[***] 9503 or 9508, or bobsleighs, toboggans and the like of heading 9506. 2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (a) Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016); (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (c) Articles of Chapter 82 (tools); (d) Articles of heading 8306; (e) Machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483; (f) Electrical machinery or equipment (Chapter 85); (g) Articles of Chapter 90; (h) Articles of Chapter 91; (ij) Arms (Chapter 93); (k) Lamps or lighting fittings of heading 9405; or (l) Brushes of a.....

The Chhattisgarh Vritti Kar Adhiniyam, 1995 Complete Act

State: Chattisgarh

Year: 1995

.....meaning as assigned to it under Section 17 of the Income Tax Act, 1961 (No. 43 of 1961) after deductions as permissible under Section 16 of that Act except tax payable under this Act;] [(h) Salary or Wages includes pay dearness allowance and all other remunerations including allowances received by any person on a regular basis whether payable in cash or kind and also includes perquisites and profits in lieu of salary as defined in Section 17 of the Income Tax Act 1961 (No. 43 of 1961) but does not include bonus in any form and on any account gratuity and pension] (i) Schedule means the Schedule appended to this Act; (j) Tax means tax payable under this Act; (k) Year means the financial year. Section 3 - Levy and collection of tax (1) Subject to the provisions of Article 276 of the Constitution of India, and of this Act there shall be levied and collected tax on professions, trades, callings and employments. (2) Every person who carries on a trade either himself or by an agent or representative or who follows a profession or calling other than agriculture or who is in employment either wholly or in part in Chhattisgarh and who falls under one or the other classes.....

Government of India Act, 1858 [Repealed] Section 4

Title: Four Principal and Four Under Secretaries of State May Sit as Members in the House of Commons

State: Central

Year: 1858

After the Commencement of this Act any Four of Her Majesty's Principal Secretaries of State for the time being, and any Four of the Under Secretaries for the time being to Her Majesty's Principal Secretaries of State, may sit and vote as Members of the House of Commons, but not more than. Four such Principal Secretaries and not more than Four such Under Secretaries shall sit as Members of the House of Commons at the same Time.

Government of India Act, 1935 [Repealed] Section 250

Title: Application of Four Last Preceding Sections to Persons Appointed by Secretary of State in Council, and Certain Other Persons

State: Central

Year: 1935

.....post under, persons appointed to a civil service or civil post by the Secretary of State. (2) Subject to the provisions of this section, the said sections and rules shall, in such cases and with such exceptions and modifications as the secretary of State may decide, also apply in relation to any person who- (a) not being a person appointed as aforesaid by the Secretary of State or the Secretary of State in Council, holds or has held a reserved post; or (b) holds or has held any civil post under the Crown in India and is, or was when he was first appointed to such a post, an officer in His Majesty's forces. (3) In relation to any person who was appointed before the commence the of Part III of this Act to a civil service of, or to a civil post under, Crown in India, the provision contained in the sections aforesaid that rule as to conditions of service shall have effect so as to give to any person less favourable terms as regards remuneration or pension than were given to him by the rules in force on the date on which he was first appointed to his service or was appointed to his post, shall be construed as a provision that no such rule shall have effect so as to give to.....