Bare Act Search Results

Central Excise Act, 1944 Section 36B

Title: Admissibility of Micro Films, Facsimile Copies of Documents and Computer Print Outs as Documents and as Evidence

State: Central

Year: 1944

.....in any proceedings there-under, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible. (2) The conditions referred to in sub-section (1) in respect of a computer print out shall be the following, namely:-- (a) the computer print out containing the statement was produced by the computer during the period over which the computer was used regularly to store or process information for the purposes of any activities regularly carried on over that period by the person having lawful control over the use of the computer; (b) during the said period, there was regularly supplied to the computer in the ordinary course of the said activities, information of the kind contained in the statement or of the kind from which the information so contained is derived; (c) throughout the material part of the said period, the computer was operating properly or, if not, then any respect in which it was not operating properly or was out of operation during that part of that period was not such as to affect the production of the document or the accuracy of the contents;.....

Bengal Agricultural Income Tax Act, 1944 Complete Act

State: West Bengal

Year: 1944

.....(17)was subst. by W.B.Act 6 of 1975.(17)"total world income" means the sum offer) (a) the total income as defined in 1917.Words subst.by W.B.Act 18 of 1989.[the enactments relating to Indian income-tax,] and (b)the total agricultural income as defined in this Act, and (c)the agricultural income derived from land outside West Bengal and calculated in the manner referred to in clause (b) of subsection (5) of section 48; (18)"written down value" means in respect of any irrigation or protective work, or any machinery, plant or other capital asset, (a)in the case of assets acquired in the previous year, the actual cost to the assessee, (b)in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation allowable to him under this Act in respect of such work, machinery, plant or other asset as the case may be. CHAPTER 1 . Section 3 Definitions. 2018. Sec. 3 was renumbered as sub-sec. (1) and after such renumbering the previous proviso subst. by W.B. Act 6 of 1975. Finally, the existing provisos were subst. by W.B. Act 15 of 1983. (1) Agricultural income-tax shall be charged for each financial year in accordance with and subject.....

Central Excise Act, 1944 Chapter 2

Title: Levy and Collection of Duty

State: Central

Year: 1944

.....the rank of Assistant Commissioner of Central Excise and such annual capacity shall be deemed to be the annual production of such goods by such factory; or (b) (i) specify the factor relevant to the production of such goods and the quantity that is deemed to be produced by use of a unit of such factor; and (ii) provide for the determination of the annual capacity of production of the factory in which such goods are produced on the basis of such factor by an officer not below the rank of Assistant Commissioner of Central Excise and such annual capacity of production shall be deemed to be the annual production of such goods by such factory: Provided that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production: Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be re-determined on a proportionate basis having regard to such alteration or modification. (3) The duty of excise on notified goods shall be levied, at such rate, on.....

Central Excise Act, 1944 Complete Act

State: Central

Year: 1944

.....to any goods in the Section or Chapter notes of 18 the First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to 19 ["manufacture; or"] and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;] 10"(iii) which in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer,". (g) "prescribed" means prescribed by rules made under this Act; (h) "sale" and "purchase", with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration; 21 (i)* * * 22 (J)* * * 23 (JJ)* * * (k) "wholesale dealer" means a person who buys or sells.....

Public Debt Act, 1944 Complete Act

State: Central

Year: 1944

.....only in so far as it deals with public debt of the Central Government. The present legislation, therefore, takes the form of a Bill to be enacted as a separate Act, applicable only to securities of the Central Government, which will reproduce the provisions of the 1920 Act with amendments designed to remedy the defects already referred to, and with certain other amendments the necessity or desirability of which is suggested by experience in the administration of the Act during last two decades. In this reproduction of the provisions of the 1920 Act, those provisions have been rearranged so as to group together sections dealing with the incidents common to the different forms in which loans of the Central Government are held and to relegate to separate sections the incidents peculiar to negotiable instruments."-Gaz. Of ind., 1943, Part V, page 162. Amendment Act 6 of 1949.- "Until 1946the Indian Securities Act, 1920, governed the securities issued by both the Central and the Provincial Governments. The working of this Act disclosed certain defects and it was considered necessary to amend it, particularly in the context of the very large increase of the public debt during.....

Central Excise Act, 1944 Section 11

Title: Recovery of Sums Due to Government

State: Central

Year: 1944

.....by any other person, all excisable goods, materials, preparations, plants, machineries, vessels, utensils, implements and articles in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the Commissioner of Central Excise, for the purposes of recovering such duty or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or change.] ________________________ 1. Inserted by Act 10 of 2000, section 96 (w.e.f. 12-5-2000). 2. Substituted by Act 54 of 1963, section 5, for "Central Board of Revenue" (w.e.f. 1-1-1964). 3. Inserted by Act 23 of 2004, section 80 (w.e.f. 10-9-2004).

Central Excise Act, 1944 Schedule 3

Title: The Third Schedule

State: Central

Year: 1944

..... 11. 1904 All goods 12. 1905 31 00 or 1905 90 20 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 13. 1905 32 11 or 1905 32 90 Waffles and wafers, coated with chocolate or containing chocolate 14. 1905 32 19 or 1905 32 90 All goods 15. 2101 11 00 or 2101 12 00 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 16. 2102 All goods 17. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 18. 2106 90 20 Pan masala, only in retail packs containing ten grams or more per pack, other than the goods containing not More than 15% betel nut by weight and not containing tobacco in any proportion 19. 2106 90 30 Betel nuts powder known as "Supari" 20. 2106 90 11 .....

Central Excise Act, 1944 Annexe 1

Title: Annexe

State: Central

Year: 1944

..... All goods 11. 1904.10 All goods 12. 1905.11 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 13. 1905.31 Waffles and wafers, coated with chocolate or containing chocolate 14. 1905.39 All goods 15. 2101.10 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 16. 2102.10 All goods 17. 21.05 Ice cream and other edible ice, whether or not containing cocoa 18. 21.06 Pan masala, only in retail packs containing ten grams or more per pack, other than the good; containing not more than 15% betel nut by weight and not containing tobacco in any proportion 19. 21.07 Betel nut powder known as "Supari" 20. 2108.20 Sharbat 21. 2108.99 All goods 22. 2201.19 All goods .....

Central Excise Act, 1944 Section 11B

Title: Claim for Refund of Duty

State: Central

Year: 1944

.....to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2). (4) Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its reassembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder. (5) For the removal of doubts, it is hereby declared that any notification issued under clause.....

Bengal Diseases of Animals Act, 1944 Complete Act

State: West Bengal

Year: 1944

.....in Bengal. WHEREAS it is expedient to provide for the prevention of the spread of contagious diseases amongst animals in Bengal; It is hereby enacted as follows : Section 1 Short title and extent (1) This Act may be called the Bengal Diseases of Animals Act, 1944. (2) It extends to the whole of 11. Words subs, for the word "Bengal" by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order. 1948. [West Bengal]. Section 2 Definitions In this Act, unless there is anything repugnant in the subject or context, (1) "animals" means bulls, bullocks, cows, oxen, heifers, calves, buffaloes, sheep, goats, and all other ruminating animals, dogs, swine and includes such other domesticated animals excepting horses, camels, asses and mules as may be specified in this behalf by the 22. Word subs, for the word "Provincial" by the Adaptation of Laws Order, 1950. [State] Government by notification in the Official Gazette; (2) "contagious disease" means rinderpest (that is to say, the disease commonly known as cattle plague), anthrax, haemorrhagic septicaemia, foot-and-mouth disease, rabies and includes such other diseases as may be declared by the 2[State] Government by.....