Bare Act Search Results

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Complete Act

Title: Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]

State: Central

Year: 1958

..... Section41B - Disclosure of information respecting assessees Section41C - Return of gifts etc., not to be invalid on certain grounds Section42 - Bar of suits in civil court Section43 - Appearance before Gift-tax authorities by authorised representatives Section43A - Appearance by registered valuer in certain matters Section44 - Agreement for avoidance or relief of double taxation with respect to gift-tax Section44A - Rounding off of taxable gifts Section44B - Rounding off of tax, etc Section45 - Act not to apply in certain cases Section46 - Power to make rules Section46A - Power to make exemption, etc., in relation to certain Union territories Section47 - Power to remove difficulties ScheduleI - FIRST SCHEDULE ScheduleII - SECOND SCHEDULE

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Preamble 1

Title: Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]

State: Central

Year: 1958

*THE GIFT-TAX ACT, 1958 [Act, No. 18 of 1958] [15th May, 1958] PREAMBLE An Act to provide for the levy of gift-tax BE it enacted by Parliament in the Ninth Year of the Republic of India as follows:-- _____________________ *. This Act cease to apply and have no effect on or after the 01.10.1998 by Finance (No. 2) Act, 1998

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 14

Title: Return After Due Date and Amendment of Return

State: Central

Year: 1958

.....amendment of return If any person has not furnished a return within the time allowed under sub-section (1) of section 13 or by a notice issued under clause (i) of sub-section (4) of section 15, or having furnished a return discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier: Provided that-- (a) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1987, or any earlier assessment year, it may be furnished at any time up to and inclusive of the 31st day of March, 1990 or before the completion of the assessment, whichever is earlier; (b) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1988, it may be furnished at any time up to and inclusive of the 31st day of March, 1991 or before the completion of the assessment, whichever is earlier.] ___________________________ 1. Substituted by Act 4 of 1988, section 167 w.e.f. 1-4-1989.

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 20

Title: Assessment After Partition of a Hindu Undivided Family

State: Central

Year: 1958

(1) Where, at the time of making an assessment, it is brought to the notice of the1[Assessing Officer] that a partition has taken place among the members of a Hindu undivided family, and the1[Assessing Officer], after enquiry is satisfied that the joint family property has been partitioned among the various members or groups of members in definite portions, he shall record an order to that effect and he shall make assessments2[on the value of the taxable gifts] made by the family as such as if no partition has taken place and each member or group of members shall be liable jointly and severally for the tax assessed on the value of the taxable gifts made by the joint family as such. (2) Where the1[Assessing Officer] is not so satisfied, he may, by order, declare that such family shall be deemed for the purposes of this Act to continue to be a Hindu undivided family. _________________________ 1. Substituted by Act 4 of 1988, section 161, for "Gift-tax Officer" w.e.f. 1-4-1988. 2. Substituted by Act 58 of 1960, section 3 and Sch edule II, for "on the amount of taxab le gifts" w.e.f. 26-12-1960.

Code of Criminal Procedure, 1898 Complete Act

State: Central

Year: 1898

.....as such Magistrate, exercised the powers of an Assistant Sessions Judge, he may be invested with the powers under this section notwithstanding the fact that he has not exercised the powers of Magistrate of the first class for not less than ten years." Act 19 of 1969, Section 3 and Schedule, Item 14 (in Delhi on 2-10-1969). WEST BENGAL In its application to the State of West Bengal, for Section 30, substitute the following, namely: "30. Offences punishment with imprisonment not exceeding seven years.-Notwithstanding any thing contained in Section 28 or Section 29, the State Government may, in consultation with the High Court, invest any Judicial Magistrate of the first class with power to try as a Magistrate all offences not punishable with death or with imprisonment for life or with imprisonment for a term exceeding seven years : Provided that no Judicial Magistrate of the first class has, prior to his appointment as such powers unless he has, for not less than ten years, exercised powers not inferior to those of a Judicial Magistrate of the first class : Provided further that if any Judicial Magistrate of the first class has, prior to his appointment as such Magistrate,.....

Companies Act, 1913 Complete Act

State: Central

Year: 1913

.....either his consent to the alteration has been obtained or bis debt or claim has been discharged or has determined, or has been secured to the satisfaction of the Court: Provided that the Court may, in the case of any person or class, for special reasons, dispense with the notice required by this section. SECTION 13: Power of Court when confirming alteration: The Court may make an order confirming the alteration either wholly or in part, and on such terms and conditions as it thinks fit, and may make such order as to costs as it thinks proper. SECTION 14: Exercise of discretion by Court: The Court shall, in exercising its discretion under sections 12 and 13, have regard to the rights and interests of the members of the company or of any class of them, as well as to the rights and interests of the creditors, and may, if it thinks fit, adjourn the proceedings in order that an arrangement may be made to the satisfaction of the Court for the purchase of the interests of dissentient members ; and may give such directions and make such orders as it may think expedient for facilitating or carrying into effect any such arrangement; Provided that no part of the capital of the.....

Government of India Act, 1858 Complete Act

State: Central

Year: 1858

.....the moral and material Progress and Condition of India in each such Presidency. SECTION 54: WHEN ORDER TO COMMENCE HOSTILITIES IS SENT TO INDIA, THE FACT TO BE COMMUNICATED TO PARLIAMENT -When any Order is sent to India directing the actual Commencement of Hostilities by Her Majesty's Forces in India, the Fact of such Order having been sent shall be communicated to both Houses of Parliament within Three Months after the sending of such Order, if Parliament be sitting, unless such Order shall have been in the meantime revoked or suspended, and if Parliament be not sitting at the end of such Three Months, then within One Month after the next Meeting of Parliament. SECTION 55: EXCEPT FOR REPELLING INVASION, THE REVENUES OF INDIA NOT APPLICABLE FOR ANY MILITARY OPERATION BEYOND THE FRONTIERS -Except for preventing or repelling actual Invasion of Her Majesty's Indian Possessions, or under other sudden and urgent Necessity, the Revenues of India shall not, without the Consent of both Houses of Parliament, be applicable to defray the Expenses of any Military Operation carried on beyond the external Frontiers of such Possessions by Her Majesty's Forces charged upon such Revenues. SECTION.....

Indian Councils Act, 1861 Complete Act

State: Central

Year: 1861

.....Act, continue in force and be applicable to the Council of the Governor General of India and the Council of the respective Presidencies under this Act. SECTION 03: COMPOSITION OF THE COUNCIL OF THE GOVERNOR GENERAL OF INDIA - There shall be five ordinary members of the said Council of the Governor General, three of whom shall from time to time be appointed3from among such persons as shall have been, at the time of such appointment in the service in India of the Crown, or of the Company and the Crown, for at least ten years; . and if the person so appointed shall be in the military service of the Crown, he shall not during his continuance in office as a member of Council, hold any military command, or be employed in actual military duties; and the remaining two, one of 'whom shall be a barrister or a member of; the Faculty of Advocates in Scotland of not less than five years' standing, shall be appointed from time to time by Her Majesty by warrant under Her 'Royal Sign Manual; . and it shall be lawful for the Secretary of State in Council to appoint the Commander-in-Chief of Her 'Majesty's Forces in India to be an extraordinary member of the said Council, and such.....

The Indian Stamp Act, 1899 Complete Act

State: Assam

Year: 1899

.....for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen; (b) an order for the payment of any sum of money weekly, monthly, or at any other stated period; and (c) a letter of credit, that is to say, any instrument by which one person authorises another to give credit to the person in whose favour it is drawn; (4) "Bill of lading" includes a "through bill lading", but doesnot include a mate's receipt; (5) "Bond" includes-- (a) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be; (b) any instrument attested by a witness and not payable to order or bearer, where by a person obliges himself to pay money to another; and (c) any instrument so attested, whereby a person obliges himself to deliver grain or other agricultural produce to.....

Government of India Act, 1833 Complete Act

State: Central

Year: 1833

..... 108-111 [Rep. 37 & 38 Vict., c. 35 (S. L. R.)] SECTION 112: SAINT HELENA VESTED IN THE CROWN -* * *23the island of Saint Helena and all forts, factories public edifices, and hereditaments whatsoever in the said island, and all stores and property thereon fit or used for the service of the government thereof, shall be vested in his Majesty* * *24; and the said island shall be governed by such orders as his Majesty in council shall from time to time issue in that behalf. SECTION 113: 113-117 [Rep. 37 & 38 Vict., c. 35 (S. L. R.).] Footnotes: 1. Words repealed by 53 & 54 Vict, c. 33 (S. L. R), have been omitted. 2. The words "that", "said", and "his heirs and successors" were repealed by 53 & 54 Vict., c. 33 (S.L. R.). 3. The words "that", "said", and "his heirs and successors" were repealed by 53 & 54 Vict., c. 33 (S.L. R.). 4. The words "that", "said", and "his heirs and successors" were repealed by 53 & 54 Vict., c. 33 (S.L. R.). 5. Enacting words repealed (U. K.), 51 & 52 Vict., c. S7 (S. L. R.). 6. Enacting words repealed (U. K.), 51 & 52 Vict, c. 57 (S. L. R.) 7. Enacting words repealed (U.K.) 51 & 52 Vict, c. 57 (S L. R.). 9. Enacting.....