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Start Free TrialIncome Tax Act, 1961 Section 10B
Title: Special Provisions in Respect of Newly Established Hundred Per Cent Export-oriented Undertakings
State: Central
Year: 1961
.....under this section shall be allowed to an assessee who does not furnish a return of his income on or before the due date specified under sub-section (1) of section 139.] (2) This section applies to any undertaking which fulfils all the following conditions, namely : (i) it manufactures or produces any articles or things or computer software; (ii) it is not formed by the splitting up, or the reconstruction, of a business already in existence : Provided that this condition shall not apply in respect of any undertaking which is formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of any such undertaking as is referred to in section 33B, in the circumstances and within the period specified in that section ; (iii) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose. Explanation : The provisions of Explanation 1 and Explanation 2 to subsection (2) of section 80-I shall apply for the purposes of clause (iii) of this sub-section as they apply for the purposes of clause (ii) of that sub-section. (3) This section applies to the undertaking, if the sale proceeds of.....
View Complete Act List Judgments citing this sectionCarriers Act, 1865 Section 3
Title: Carriers Not to Be Liable for Loss of Certain Goods Above One Hundred Rupees in Value, Unless Delivered as Such
State: Central
Year: 1865
No common carrier shall be liable for the loss of or damage to property delivered to him to be carried exceeding in value one hundred rupees and of the description contained in the Schedule to this Act, unless the person delivering such property to be carried, or some person duly authorised in that behalf, shall have expressly declared to such carrier or his agent the value and description thereof.
View Complete Act List Judgments citing this sectionIndian Penal Code (45 of 1860) Section 435
Title: Mischief by Fire or Explosive Substance with Intent to Cause Damage to Amount of One Hundred or (in Case of Agricultural Produce) Ten Rupees
State: Central
Year: 1860
Whoever commits mischief by fire or any explosive substance intending to cause, or knowing it to be likely that he will thereby cause, damage to any property to the amount of one hundred rupees or upwards1[or (where the property is agricultural produce) ten rupees or upwards], shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine. ________________________ 1 . Inserted by Act 8 of 1882, section 10.
View Complete Act List Judgments citing this sectionInland Vessels Act, 1917 Section 25
Title: Certificates to Be Held by Master and Engineer of Vessel of One Hundred or More Horse-power
State: Central
Year: 1917
.....granted or deemed to be granted under the Merchant Shipping Act, 1958]4[or an engine-driver's licence granted under section 22A and applicable to such vessel and voyage]. ________________________ 1. For the words "Steam-vessel" and "Steam-vessels" wherever they occur throughout the Act the words "mechanically propelled vessel" and "mechanically propelled vessels" substituted respectively section 5 (w.e.f. 1-5-1978.) 2. Substituted for "eighty" by the Inland Steam-vessels (Amendment) Act, 1920 (6 of 1920), section 5. 3. Certain words and figures substituted by Amendment Act, 1977 (35 of 1977), section 18(i) (1-5-1978). 4. Inserted by Act 6 of 1920, section 5.
View Complete Act List Judgments citing this sectionInland Vessels Act, 1917 Section 26
Title: Certificates to Be Held by Master and Engineer of Vessel of Between Forty and One Hundred Horse-power
State: Central
Year: 1917
.....propelled vessel] shall be deemed to have complied with this section if she has as her master and engineer a person possessing both acertificate referred to in clause (a), and a certificate referred to in clause (b), of this section. ________________________ 1. For the words "Steam-vessel" and "Steam-vessels" wherever they occur throughout the Act the words "mechanically propelled vessel" and "mechanically propelled vessels" substituted respectively section 5 (w.e.f. 1-5-1978.) 2. Substituted for "thirty" by the Inland Steam-vessels (Amendment) Act, 1920 (6 of 1920), section 6. 3. Substituted for "eighty", by the Inland Steam-vessels (Amendment) Act, 1920 (6 of 1920), section 6. 4. Substituted by Amendment Act, 1977 (35 of 1977), Section 20 (1-5-1978).
View Complete Act List Judgments citing this sectionKarnataka Municipalities Act, 1964 Section 347
Title: Tenders to Be Invited for Contracts Involving Expenditure Exceeding Five Hundred Rupees
State: Karnataka
Year: 1964
(1) Except as is otherwise provided in sub-section (3), a Municipal Commissioner shall at least seven days before entering into any contract for the execution of any work or the supply of any materials or goods which will involve an expenditure exceeding five hundred rupees, give notice by advertising in the local newspapers, inviting tenders for such contract. (2) A Municipal Commissioner shall not be bound to accept any tender which may be made in pursuance of such notice, but may accept, subject to the provisions of clause (d) of section 345, any of the tenders so made which appears to him, upon a consideration of all the circumstances, to be the most advantageous or may reject all the tenders submitted to him. (3) The municipal council may, subject to the provisions of section 72, authorise the Municipal Commissioner, for reasons which shall be recorded in its proceedings, to enter into a contract without inviting tenders as herein provided or without accepting any tender which he may receive after having invited them.
View Complete Act List Judgments citing this sectionBombay Police Act, 1951, (Maharashtra) Section 83
Title: Interstate Property over Four Hundred Rupees in Value
State: Maharashtra
Year: 1951
.....who has died interstate, and not to be under four hundred rupees in value, the Commissioner shall communicate with the Administrator-General with a view to its being dealt with under the provisions of the Administrator-General's Act, 1913, or other law for the time being in force. (2)2[In areas outside the charge of a Commissioner] the property shall be delivered to the police-patel, if any, of the town or village in which the same was found, and a receipt therefor taken from the police-patel, who shall forward such property to the Magistrate to whom such police-patel is subordinate. If in any such case there be no police-patel of such town or village, the Police shall forthwith report to such Magistrate as the Magistrate of the district shall, from time to time, appoint in this behalf, and act thereafter as the said first mentioned Magistrate shall direct. ___________________ 1. These words were substituted for the words "In Greater Bombay" by Bom. 56 of 1959, s. 3, Schedule. 2. These words were substituted for the words "In areas outside Greater Bombay" by Bom. 56 of 1959, s. 3, Schedule.
View Complete Act List Judgments citing this sectionBombay Police Act, 1951, (Maharashtra) Section 84
Title: Intestate Property over Four Hundred Rupees in Value
State: Maharashtra
Year: 1951
If the property regarding which a report is made to a Magistrate under section 83 or under section 19 of the Bombay Village Police Act, 1867,1[or of that Act as in force in the Kutch area of the State of Bombay, or under section 21 of the Saurashtra Village Police Ordinance, 1949,] appears to such Magistrate to have been left by a person who has died intestate and without known heirs and to be likely, if sold in public auction, to realise more than four hundred rupees net proceeds, he shall communicate with the District Judge with a view to its being dealt with under the provision of section 10 of Bombay Regulation VIII of 1827 (Regulation to provide for the formal recognition of heirs, etc.) or other law in force. ___________________ 1. These words and figures were inserted by Bom. 84 of 1959, s. 27.
View Complete Act List Judgments citing this sectionMerchant Shipping Act, 1958 Part XVI
Title: Penalties and Procedure
State: Central
Year: 1958
.....sub-section (1) of section 42. 42(1) Fine which may extend to one thousand rupees. 10. If any person acts or suffers any person "under his "control to act in contravention of section 55 or omits to do or suffers any person under his control to omit to do anything required under that section. 55 Fine which may extend to one thousand rupees, but nothing herein shall affect the power to detain the ship under sub-section (4) of that section. 11. If an owner fails to make an application for registering anew a ship or for registering an alteration of a ship under section 56. 56 Fine which may extend to one thousand rupees; apd in addition, a fine which may extend to fifty rupees for every day during which the offence continues after conviction. 12. If any distinctive national colours except those, declared under sub-section (1) of section 63 are hoisted on board by Indian ship. 63(1) The master, owner and every other person hoisting the colours shall be liable to fine which may extend to five thousand rupees. .....
View Complete Act List Judgments citing this sectionMerchant Shipping Act, 1958 Section 436
Title: Penalties
State: Central
Year: 1958
..... Penalties 1. If the owner or master of an Indian ship fails to comply with or contravenes sub-section (2) of section 28. 28(2) Fine which may, extend to one thousand rupees. 2. If a person wilfully makes a false statement in the builder's certificate referred to in section 30. 30 Fine which may extend to one thousand rupees. 3. If a person contravenes sub-section (2) of section 35. 35 (2) Fine which may extend to one thousand rupees. 4. If the owner or master of an Indian ship commits an offence under sub-section (4) of section 35. 35 (4) Fine which may extend to one thousand rupees. 5. If a master, without reasonable cause, fails to comply with sub-section (4) of section 36. 36 (4) Fine which may extend to five hundred rupees. 6. If a person makes illegal use of a certificate of registry stated to have been mislaid, lost or destroyed or if a person entitled to the certificate of registry .....
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