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Start Free TrialThe Tamil Nadu Gift Goods (Unlawful Possession) Act, 1961 Complete Act
State: Tamil Nadu
Year: 1961
.....or is proved to have been, in possession of any gift goods reasonably suspected of being stolen or unlawfully obtained, and cannot account satisfactorily how he came by the same, he shall be punished with imprisonment, for a term which may extend to two years, or with fine, or with both. 4. Offences under the Act, to be cognizable. " ( 1)Notwithstanding anything contained in the Code of Criminal Procedure (Now the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) (Central Act V of 1898) any offence under this Act shall be deemed to be a cognizable offence within the meaning of that Code. (2) No court below that of a, According to clauses (a) and (c) of sub-section 3 of the code of Criminal Procedure, 1973 (Central Act 2 of 1974), any reference to a Magistrate of the first clause shall be consumed as a reference to a Judicial Magistrate of the first class and any reference to a Presidency magistrate shall be construed as a reference to a Metropolitan Magistrate with effect on and from the 1st April 1974. Presidency Magistrate or of a Magistrate of the First Class shall try any offence under this Act. 5. Power to amend Schedule " The State Government may,.....
List Judgments citing this sectionIncome Tax Act, 1961 Section 44AE
Title: Special Provision for Computing Profits and Gains of Business of Plying, Hiring or Leasing Goods Carriages
State: Central
Year: 1961
.....an assessment of the total income or loss of the assessee and determine the sum payable by the assessee on the basis of assessment made under sub-section (3) of section 143.] 5[(7) Notwithstanding anything contained in the foregoing provisions of this section, an assessee may claim lower profits and gains than the profits and gains specified in sub-sections (1) and (2), if he keeps and maintains such books of account and other documents as required under sub-section (2) of section 44AA and gets his accounts audited and furnishes a report of such audit as required under section 44AB.] Explanation: For the purposes of this section, - (a) the expressions goods carriage and heavy goods vehicle shall have the meanings respectively assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) an assessee, who is in possession of a goods carriage, whether taken on hire purchase or on instalments and for which the whole or part of the amount payable is still due, shall be deemed to be the owner of such goods carriage. ______________________________ 1. Inserted by the Finance Act, 2003, with effect from 1st April, 2004. 2. Substituted for two thousand.....
View Complete Act List Judgments citing this sectionKarnataka Ports (Landing and Shipping Fees) Act, 1961 Section 3
Title: Levy of Fees on Goods Shipped, Etc
State: Karnataka
Year: 1961
.....wholly or partly from any fee to which the same may be liable under this section. 2[Provided further that different fees and different conditions may be prescribed for the port of Mangalore.] (2) Any person who evades or attempts to evade payment of fees fixed under sub--section (1) shall be liable to pay such penalty not exceeding twice the fees payable, as may be prescribed. (3) The fees and penalties prescribed under sub--sections (1) and (2) shall be payable in addition to all tolls or charges lawfully levied within any port. ___________________ 1. Substituted by Act 8 of 1980 w.e.f. 1.1.1980. 2. Inserted by Act 8 of 1980 w.e.f. 1.1.1980. 3. Adapted by the Karnataka Adaptations of Laws Order 1973 w.e.f. 1.11.1973.
View Complete Act List Judgments citing this sectionKarnataka Warehouses Act, 1961 Section 14
Title: Preservation of Identity of Goods
State: Karnataka
Year: 1961
Every warehouseman shall keep the goods of one depositor separate from the goods of other depositors and from other goods of the same depositor for which a separate receipt has been issued, in such a manner as to permit at all times of the identification and delivery of the goods deposited: Provided that where standardised and graded goods are stored in a warehouse, then subject to any agreement between the warehouseman and a depositor, the same variety of goods belonging to different depositors may be pooled together and each depositor shall be entitled only to his portion of the goods according to weight or quantity, as the case may be, as shown in his receipt.
View Complete Act List Judgments citing this sectionKarnataka Warehouses Act, 1961 Section 15
Title: Goods Deteriorating in Warehouse and their Disposal
State: Karnataka
Year: 1961
(1) Whenever goods deposited in a warehouse deteriorate from causes beyond the control of the warehouseman, he shall forthwith give notice of such deterioration to the depositor, requiring him to take delivery of the goods immediately, after surrendering the receipt duly discharged and paying all charges due to the warehouseman. (2) If the depositor does not, within a reasonable time, comply with a notice given to him under sub-section (1), the warehouseman may cause the goods to be removed from the warehouse and sold by public auction at the cost and risk of the depositor. (3) Any person having an interest in any goods deposited in a warehouse or in the receipt of such goods may inform the warehouseman in writing of the fact and nature of his interest and the warehouseman shall keep a record thereof, and if such person requests in writing that intimation be given to him regarding the condition of the goods and agrees to pay the charges for giving such intimation the warehouseman shall give him intimation accordingly.
View Complete Act List Judgments citing this sectionKarnataka Warehouses Act, 1961 Chapter IV
Title: Inspection and Grading of Goods
State: Karnataka
Year: 1961
.....warehouseman and the depositor as to the weight, bulk, quality or grade of the goods so certified. (3) No person who is not licensed under this section shall act, or hold himself out, as a weigher, sampler or grader. Section 24 - Provisions regarding licences under section 23 (1) Every licence granted to a weigher, sampler or grader, under section 23, shall be valid for the prescribed period and may, on application and payment of the prescribed fee, be renewed from time to time for the prescribed period by the prescribed authority. (2) The prescribed authority may for reasons to be recorded in writing suspend or cancel any such licence. (3) Before suspending or cancelling a licence under sub-section (2), the prescribed authority shall give notice to the licensee stating the grounds on which it is proposed to suspend or cancel his licence and give him a reasonable opportunity of showing cause against it. (4) After considering the explanations, if any, of the licensee, the prescribed authority may pass such orders as it deems just. (5) The holder of any such licence shall, on the expiry thereof or the receipt of an order suspending or cancelling it, return the.....
View Complete Act List Judgments citing this sectionKarnataka Ports (Landing and Shipping Fees) Act, 1961 Section 5
Title: Detention of Goods Until Payment of Fees Made
State: Karnataka
Year: 1961
(1) The officers and persons whose duty it may be to levy fees and penalties under this Act, shall have power to detain goods until the lawful fees and penalties are paid. (2) When goods are so detained, a notice in writing shall be given by the officer detaining the goods to the owner or consignee, if his address is known, stating the amount of fees, penalties and charges payable in respect of such goods. If the amount due is not paid by the owner or consignee within a period of thirty days from the date on which such amount becomes payable or within fourteen days from the date of notice, whichever is later, it shall be lawful for such officer of Government to sell or cause to be sold by public auction, the said goods, and after paying the expenses of such detention and sale and double the amount of the fees and penalties by way of fine, to pay the surplus, if any, of the proceeds of the sale, to the owner or consignee or other person entitled thereto, if claimed within six months from the date of the sale: Provided that if the goods are of perishable nature it shall be lawful for the officer to sell the same or cause them to be sold within such period as may be prescribed.....
View Complete Act List Judgments citing this sectionKarnataka Warehouses Act, 1961 Section 18
Title: Insurance of Goods in a Warehouse
State: Karnataka
Year: 1961
(1) Every warehouseman shall insure the goods stored in his warehouse against such events and in such manner as may be prescribed by rules, and such rules may provide that insurance against certain events shall be optional: Provided that nothing in this section shall apply to goods deposited in a warehouse belonging to a Corporation established under the Agricultural Produce (Development and Warehousing) Corporations Act, 1956 (Central Act 28 of 1956), where such corporation has agreed, in the prescribed manner, to compensate the depositor against loss or damage arising from the prescribed events. (2) Every warehouseman shall be entitled to recover from the depositor, at the rate prescribed if the insurance is obligatory, or at the rate agreed to if the insurance is optional, the charges for insurance in respect of the depositors goods before delivery thereof and the warehouseman shall have a lien on the said goods in respect of such charges.
View Complete Act List Judgments citing this sectionKarnataka Warehouses Act, 1961 Section 16
Title: Delivery of Goods
State: Karnataka
Year: 1961
(1) Every warehouseman, in the absence of reasonable excuse, shall, without unnecessary delay, deliver the goods deposited in his warehouse without deterioration to the depositor on demand made by him and surrender of the receipt duly discharged and payment of all charges due to the warehouseman. Explanation.For the purposes of this sub-section, deterioration from causes beyond the control of the warehouseman, shall not be deemed to amount to deterioration. (2) Subject to any agreement between the warehouseman and the depositor, the depositor may take partial delivery of the goods deposited in a warehouse.
View Complete Act List Judgments citing this sectionKarnataka Warehouses Act, 1961 Section 17
Title: Liability of Warehouseman for Shortage or Excess in Goods Stored
State: Karnataka
Year: 1961
(1) If there is any excess in the goods stored in a warehouse by absorption of moisture or other causes beyond the control of the warehouseman, the warehouseman shall not be entitled thereto. (2) If there is any shortage in the goods stored in a warehouse by dryage or other causes beyond the control of the warehouseman, the warehouseman shall not be responsible therefor. (3) In the event of a dispute arising as to whether such shortage or excess is due to dryage or absorption of moisture or is due to other causes beyond the control of the warehouseman, the matter shall be referred in such manner and within such time as may be prescribed, to the appellate authority referred to in section 29 whose decision thereon shall be final and binding.
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