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Start Free TrialTaxation Laws (Amendment) Act, 2006 Section 18
Title: Amendment of Section 275
State: Central
Year: 2006
In section 275 of the Income-tax Act, after sub-section (1), the following sub-section shall be inserted, namely:-- "(1A) In a case where the relevant assessment or other order is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty is passed before the order of the Commissioner (Appeals) or the Appellate Tribunal or the High Court or the Supreme Court is received by the Chief Commissioner or the Commissioner or the order of revision under section 263 or section 264 is passed, an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty may be passed on the basis of assessment as revised by giving effect to such order of the Commissioner (Appeals) or, the Appellate Tribunal or the High Court, or the Supreme Court or order of revision under section.....
View Complete Act List Judgments citing this sectionFinance Act, 2006 Schedule IV
Title: Fourth Schedule
State: Central
Year: 2006
..... Other m2 12.5% -"; (52) in Chapter 59, in the Note 5, in clause (h), for the brackets, word and figures "(Section XV)" the brackets, words and figures "(generally Section XIV or XV)" shall be substituted; (53) in Chapter 60, in heading 6005, tariff item 6005 10 00 and the entries relating thereto shall be omitted; (54) in Chapter 61 ,-- (i) in heading 6101, sub--heading 6101 10, tariff items 6101 10 10 to 6101 10 90 and the entries relating thereto shall be omitted; (ii) for heading 6103, tariff items 6103 11 00, 6103 12 00, sub--heading 6103 19, tariff items 6103 19 10 to 6103 21 00 and the entries relating thereto, the following heading, sub--heading, tariff items and entries shall be substituted, namely:-- "6103 MEN'S OR BOYS SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIM WEAR), KNITTED OR CROCHETED 6103 10 -- Suits: 6103 10 10 -- Of silk u 12.5% -- 6103 10 20 -- Of cotton .....
View Complete Act List Judgments citing this sectionFinance Act, 2006 Schedule VII
Title: Seventh Schedule
State: Central
Year: 2006
.....90 and the entries relating thereto shall be omitted; (49) in Chapter 56,-- (i) in Note 1, in clause (e), for the brackets, word and figures "(Section XV)", the brackets, word and figures "(generally Section XIV or XV)" shall be substituted; (ii) in heading 5604, sub-heading 5604 20, tariff items 5604 20 10 and 5604 20 90 and the entries relating thereto shall be omitted; (iii) in heading 5607, sub-heading 5607 10, tariff items 5607 10 10 and 5607 10 90 and the entries relating thereto shall be omitted; (50) in Chapter 57, in heading 5702, for tariff item 5702 49 90, sub-heading 5702 51, tariff items 5702 51 10 to 5702 51 40, sub-heading 5702 52, tariff items 5702 52 10 to 5702 52 90, sub-heading 5702 59, tariff items 5702 59 10 to 5702 59 90 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:-- "5702 49 90 --- Other m2 8% 5702 50 - Other, not of pile construction, not made up: --- Of man-made textile materials: 5702 50 21 ---- Carpets, Carpeting and rugs .....
View Complete Act List Judgments citing this sectionFood Safety and Standards Act, 2006 Section 76
Title: Appeal
State: Central
Year: 2006
(1) Any person aggrieved by a decision or order of a Special Court may, on payment of such fee as may be prescribed by the Central Government and after depositing the amount, if any, imposed by way of penalty, compensation or damage under this Act, within forty-five days from the date on which the order was served, prefer an appeal to the High Court: Provided that the High Court may entertain any appeal after the expiry of the said period of forty-five days, if it is satisfied that the appellant was prevented by sufficient cause for filing the appeal within the said period. (2) An appeal preferred under this section shall be disposed of by the High Court by a bench of not less than two judges.
View Complete Act List Judgments citing this sectionAssam Rifles Act, 2006 Section 112
Title: Documents Exempted from Production
State: Central
Year: 2006
(1) Nothing in section 111 shall be deemed to affect the operation of sections 123 and 124 of the Indian Evidence Act, 1872 or to apply to any letter, postcard, telegram or other document in the custody of the postal or telegraph authorities. (2) If any document in such custody is, in the opinion of any Chief Judicial Magistrate, Chief Metropolitan Magistrate, Court of Session or High Court, wanted for the purpose of any Assam Rifles Court, such Magistrate or Court may require the postal or telegraph authorities, as the case may be, to deliver such document to such person as such Magistrate, or Court may direct. (3) If any such document is, in the opinion of any other Magistrate or of any Commissioner of Police or District Superintendent of Police, wanted for any such purpose, he may require the postal or telegraph authorities, as the case may be, to cause such search to be made for, and to detain such document pending the orders of any such Chief Judicial Magistrate, Chief Metropolitan Magistrate or Court of Session or High Court.
View Complete Act List Judgments citing this sectionCantonments Act, 2006 Section 93
Title: Appeals Against Assessment
State: Central
Year: 2006
.....doubt on any question as to the liability to, or the principle of assessment of, a tax, the Court may, either on its own motion or on the application of the appellant, draw up statement of the facts of the case and the point on which doubt is entertained, and refer the statement with its opinion on the point for the decision of the High Court. (3) On a reference being made under sub-section (2), the subsequent proceedings in the case shall be, as nearly as may be, in conformity with the rules relating to references to the High Court contained in order XLVI of the First Schedule to the Code of Civil Procedure, 1908. Explanation.-- For the purposes of this section and sections 94, 95, 96, 97 and 102, "District Court", in relation to a cantonment, means the Principal Civil Court of original jurisdiction having jurisdiction over the area in which that cantonment is situated, and includes such other Civil Court having jurisdiction over that area as the Central Government may, by notification in the Official Gazette, specify in this behalf, in consultation with the High Court having jurisdiction over that area.
View Complete Act List Judgments citing this sectionProtection of Human Rights (Amendment) Act, 2006 Section 12
Title: Amendment of Section 21
State: Central
Year: 2006
.....persons having knowledge of or practical experience in matters relating to human rights."; (b) after sub-section (5), the following sub-section shall be inserted, namely:-- "(6) Two or more State Governments may, with the consent of a Chairperson or Member of a State Commission, appoint such Chairperson or, as the case may be, such Member of another State Commission simultaneously if such Chairperson or Member consents to such appointment: Provided that every appointment made under this sub-section shall be made after obtaining the recommendations of the Committee referred to in sub-section (1) of section 22 in respect of the State for which a common Chairperson or Member, or both, as the case may be, is to be appointed.".
View Complete Act List Judgments citing this sectionPetroleum and Natural Gas Regulatory Board Act, 2006 Chapter I
Title: Preliminary
State: Central
Year: 2006
.....gas and includes distributorship for liquefied petroleum gas ordealership for superior kerosene oil or CNG stations; (zk) "retailservice obligations" means obligations of dealers and distributors formaintaining supplies to consumers throughout the specified working hours and ofspecified quality, quantity and display of maximum retail price of notifiedpetroleum, petroleum products and natural gas including CNG and such otherobligations, as may be specified by regulations; (zi) "rules"means rules made by the Central Government under this Act; (zm)"Secretary" means the Secretary of the Board; (zn)"transportation rate", in relation to common carrier or contractcarrier or a city or local natural gas distribution network, means such rate formoving each unit of petroleum, petroleum products or natural gas as may be fixedby regulations.
View Complete Act List Judgments citing this sectionPetroleum and Natural Gas Regulatory Board Act, 2006 Section 2
Title: Definitions
State: Central
Year: 2006
.....containing any liquidhydrocarbon, including crude oil and liquefied petroleum gas, and the expression'petroleum product' shall mean any product manufactured from petroleum; (zf) "pipelineaccess code" means the code to establish a framework for third party accessto pipelines under sub-clause (i) of clause (e) of section 11; (zg)"prescribed" means prescribed by rules made by the Central Governmentunder this Act; (zh)"regulations" means regulations made by the Board under this Act; (zi) "restrictivetrade practice" means a trade practice which has, or may have, the effectof preventing, distorting or restricting competition in any manner and inparticular,- (i) which tends toobstruct the flow of capital or resources into the stream of production, or (ii) which tends tobring about manipulation of prices, or conditions of delivery or to affect theflow of supplies in the market relating to petroleum, petroleum products ornatural gas or services in such manner as to impose on the consumers unjustifiedcosts or restrictions; (zj) "retailoutlet" means filling station where one or more dispensing pumps have beenprovided for sale of motor spirit, high speed diesel, auto-liquefied.....
View Complete Act List Judgments citing this sectionFood Safety and Standards Act, 2006 Chapter X
Title: Adjudication and Food Safety Appellate Tribunal
State: Central
Year: 2006
.....sold the food in a different condition to that in which the person purchased it, but that the difference did not result in any contravention of this Act or the rules and regulations made thereunder; and (e) that the person did not know and had no reason to suspect at the time of commission of the alleged offence that the person's act or omission would constitute an offence under the relevant section. (3) In sub-clause (a) of clause (2), another person does not include a person who was-- (a) an employee or agent of the defendant; or (b) in the case of a defendant which is a company, a director, employee or agent of that company. (4) Without limiting the ways in which a person may satisfy the requirements of clause (1) and item (i) of sub-clause (b) of clause (2), a person may satisfy those requirements by proving that-- (a) in the case of an offence relating to a food business for which a food safety programme is required to be prepared in accordance with the regulations, the person complied with a food safety programme for the food business that complies with the requirements of the regulations, or (b) in any other case, the person complied with a scheme (for.....
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