Bare Act Search Results

Karnataka Tax on Entry of Goods Act, 1979 Section 6

Title: Payment of Tax for Entry of Goods Escaping Assessment

State: Karnataka

Year: 1979

.....under this Act or any deduction or exemption have been wrongly allowed in respect thereof, the assessing authority may, notwithstanding the fact that whole or part of such escaped turnover or value of taxable goods, as the case may be, was already before the said authority at the time of original assessment or re-assessment, but subject to the provisions of sub-section (3) at any time within a period of eight years from the expiry of the year to which the tax relates, proceed to assess or re-assess to the best of its judgement the tax payable by a dealer in respect of such turnover or purchase value of such goods, as the case may be, after issuing a notice to the dealer and after making such enquiry as it may consider necessary.] (2) In making as assessment under sub-section (1) the assessing authority may, if it is satisfied that the escape from assessment is due to willful non disclosure of the entry of such goods by the 2 [x x x] dealer direct him to pay in addition to the tax assessed under sub-section (1) a penalty not exceeding one and half times the tax so assessed: Provided that no penalty under this sub-section shall be directed to be paid unless the dealer.....

Geographical Indications of Goods (Registration and Protection) Act, 1999 Complete Act

State: Central

Year: 1999

.....expressions used and not defined in this Act but defined in the Trade Marks Act, 1999shall have the meanings respectively assigned to them in that Act. (3) In this Act, unless the context otherwise requires, any reference- (a) to the use of a geographical indication shall be construed as a reference to the use of a printed or other visual representation of the geographical indication; (b) to the use of a geographical indication in relation to goods shall be construed as a reference to the use of the geographical indication upon, or in any physical or in any other relation whatsoever, to such goods; (c) to a registered geographical indication shall be construed as including a reference to a geographical indication registered in the register; (d) to the Registrar shall be construed as including a reference to any officer when discharging the functions of the Registrar in pursuance of sub-section (2) of section 3-; (e) to the Geographical Indications Registry shall be construed as including a reference to any office of the Geographical Indications Registry. SECTION 03: REGISTRAR OF GEOGRAPHICAL INDICATIONS (1) The Controller-General of Patents, Designs and Trade Marks appointed.....

The Kerala Tax on Entry of Goods into Local Areas Act, 1994 Complete Act

State: Kerala

Year: 1994

.....in importer of any goods liable to pay tax under this Act, being a dealer in such goods becomes liable to pay tax under the Kerala General Sales Tax Act. 1963 (Act 15 of 1963) (Inserted by Act 10 of 2005.) [or the Kerala Value Added Tax Act, 2003 (Act 30 of 2004)] as a result of the sale of such goods, then the amount of tax payable under the said Act shall be reduced by the amount of tax paid I under this Act] Section 5 - Assessing Authorities The Government may, by notification, appoint the officers of the Agricultural Income Tax and (Substituted by Act 12 of 2003 w.e.f. 1-7-2003.) [Commercial Taxes] Department not below the rank of the Sales Tax Officer to be the assessing authorities for the purposes of this Act and may assign to them such local area or local areas as may be specified in such notification. Section 6 - Appellate Authorities The Government may, by notification appoint such officers of the Agricultural Income Tax and Sales Tax Department of the rank of Assistant Commissioner (Inserted by Act 19 of 2004 w.e.f. 1-4-2004.) [or Deputy Commissioner] of Sales Tax to be the appellate authorities for the purposes of this Act and may assign to them such local.....

The Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008 Complete Act

State: Uttarakhand

Year: 2008

.....buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as- (a) a mercantile agent as defined in the Sale of Goods Act, 1930(Central Act No. 3 of 1930); or (b) an agent for handling of goods or documents of title relating to goods; or (c) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment; (vi) a firm or a company or other body corporate, the principal office or headquarters whereof is outside the State, having a branch or office in the State, in respect of purchases or sales, supplies or distribution of goods through such branch or office; (vii) every person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (viii) every person who carries on business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (ix) any person who, in the course of occasional transactions of business nature, whether on his own account or on account of a principal or any other person brings or causes.....

Customs Act, 1962 Chapter 14

Title: Confiscation of Goods and Conveyances and Imposition of Penalties

State: Central

Year: 1962

..... Section 112 - Penalty for improper importation of goods, etc Any person, -- ( a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or ( b) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111, shall be liable, -- ( i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty1[not exceeding the value of the goods or five thousand rupees], whichever is the greater; ( ii) in the case of dutiable goods, other than prohibited goods, to a penalty1[not exceeding the duty sought to be evaded on such goods or five thousand rupees], whichever is the greater; 2[( iii) in the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under section 77.....

Karnataka Tax on Entry of Goods Act, 1979 Chapter III

Title: Return, Assesment, Payment, Recovery and Collection of Taxes

State: Karnataka

Year: 1979

.....amount due under this Act from suchdealer: 4 [Provided that in the case of a dealer whose total turnover in any year under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) is not more than seven lakh fifty thousand rupees, shall submit statements for each month in accordance with this sub-section once in a quarter and pay in advance the full amount of tax payable for every quarter within twenty days after the close of that quarter to which such tax relates.] 5 [(2) If default is committed in the payment of tax for any month or quarter as the case may be, beyond ten days, whether or not a statement as required under sub-section (1) is filed; or if the amount of tax paid is less than the amount of tax payable for any month or quarter as the case may be, the dealer defaulting payment of tax or making short payment of tax shall, in addition to the tax, pay interest calculated at the rate of two per cent per month from the date of such default or short payment to the date of payment of such tax.] 6 [(3)] If at the end of the year it is found that the amount of tax paid in advance by any 7 [x x x] dealer for any month or for the whole year in the aggregate was less.....

Karnataka Value Added Tax Act, 2003 Section 53

Title: Establishment of Check Posts and Inspection of Goods in Movement

State: Karnataka

Year: 2003

.....to believe that any dealer has attempted to evade payment of any tax, he may issue a protective assessment on such dealer in accordance with sub-section (5) of Section 38. (6) All searches and seizures under sub-section (4) or (5) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974). (7) No person shall tamper with any seal put under sub-clause (i) of clause (c) of sub-section (4). (8) Where the officer-in-charge of the check post or barrier, or the officer empowered as aforesaid, on interception of the goods vehicle or on inspection of any godown, is of the opinion that further verification is necessary with respect to either the accuracy of the particulars furnished in the documents accompanying the goods under transport or in transit, or as to the sufficiency and the cause adduced in respect of any contravention of sub-section (2), he may verify the particulars himself or, if it is necessary to cause it to be verified by referring the matter to any other officer and if such verification is not likely to be completed within a reasonable time, he may direct, in writing, the carrier or the person in charge of.....

Value Added Tax Act, 2003 Section 53

Title: Establishment of Check Posts and Inspection of Goods in Movement

State: Karnataka

Year: 2003

.....to believe that any dealer has attempted to evade payment of any tax, he may issue a protective assessment on such dealer in accordance with sub-section (5) of Section 38. (6) All searches and seizures under sub-section (4) or (5) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974). (7) No person shall tamper with any seal put under sub-clause (i) of clause (c) of sub-section (4). (8) Where the officer-in-charge of the check post or barrier, or the officer empowered as aforesaid, on interception of the goods vehicle or on inspection of any godown, is of the opinion that further verification is necessary with respect to either the accuracy of the particulars furnished in the documents accompanying the goods under transport or in transit, or as to the sufficiency and the cause adduced in respect of any contravention of sub-section (2), he may verify the particulars himself or, if it is necessary to cause it to be verified by referring the matter to any other officer and if such verification is not likely to be completed within a reasonable time, he may direct, in writing, the carrier or the person in charge of.....

The Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Act, 1968 Complete Act

State: Orissa

Year: 1968

.....ORISSA TAXATION (ON GOODS CARRIED BY ROADS OR INLAND WATERWAYS) ACT, 1968 THE ORISSA TAXATION (ON GOODS CARRIED BY ROADS OR INLAND WATERWAYS) ACT, 1968 Orissa Act 8 of 1968 [Received the assent of the Governor on the 5th April 1968, first published in an extraordinary issue of the Orissa Gazette, dated the 12th April, 1968] An act to provide for the levy of a Tax on certain goods carried by roads or Inland Waterways in the State of Orissa and to validate certain taxes imposed on goods carried by roads or Inland Waterways. Be it enacted by the Legislature of the State of Orissa in the Nineteenth Year of the Republic of India as follows:- 1. Short title, extent, commencement and duration. (1) This Act may be called the Orissa Taxation (On Goods Carried by Roads or Inland Waterways) Act, 1908. (2) It extends to the whole of the State of Orissa. (3) It shall be deemed to, have come into force on the 27th day of April 1959 and shall be deemed to have ceased to have effect immediately on the expiry of the 31st day of March 1962, except as respects things done or omitted to be done before such, cesser, and section 5 of the Orissa General Causes Act, 1937 shall.....

Geographical Indications of Goods (Registration and Protection) Act, 1999 Chapter IX

Title: Miscellaneous

State: Central

Year: 1999

.....the trade concerned and of any relevant geographical indication legitimately used by other persons. Section 76 - Agents Where, by or under this Act, any act, other than the making of an affidavit, is required to be done before the Registrar by any person, the act may, subject to the rules made in this behalf, be done instead of by that person himself, by a person duly authorised in the prescribed manner, who is. (a) a legal practitioner, or (b) a person registered in the prescribed manner as a geographical indications agent, or (c) a person in the sole and regular employment of the principal. Section 77 - Indexes There shall be kept under the directions and supervision of the Registrar, (a) an index of registered geographical indications, (b) an index of geographical indications in respect of which applications for registrations are pending. (c) an index of the names of the proprietors of registered geographical indications, and (d) an index of the names of authorised users. Section 78 - Documents open to public inspection (1) The following documents, subject to such conditions as may be prescribed, be open to public inspection at the Geographical.....