Bare Act Search Results

Merchant Shipping (Amendment) Act, 2003 Section 2

Title: Substitution of New Sections for Sections 356a to 356h

State: Central

Year: 2003

.....ship and may require the master of such tanker or ship to certify the copy to be a true copy and such copy shall be admissible as evidence of the facts stated therein. 356H. Information regarding contravention of provisions of Convention.--(1) If, on report from a surveyor or other person authorised to inspect an oil tanker or other ship under section 356G, the Director-General is satisfied that any provision of the Convention has been contravened by such oil tanker or other ship within the coastal waters, the Director-General or any officer authorised by him in this behalf, may-- (a) detain the oil tanker or other ship until the causes of such contravention are removed to the satisfaction of the Director-General or the officer authorised by him; and (b) proceed against such oil tanker or other ship for recovery of cost of pollution damage, if any, and the cost of prevention of pollution damage and cleaning of such pollution; Provided that where the Director-General deems it necessary, he may request the Indian Navy or the Coast Guard for preventing the oil tanker or other ship from proceeding to sea, and the Indian Navy or the Coast Guard, as the case may be, shall.....

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

.....for carrying out the purposes of the Act; (11) "company" and "director" shall have the meanings respectively assigned to them in the Companies Act. 1956; (Central Act 1 of 1958) (12) "contractee" means any person for whom or for whose benefit a works contract is executed; (13) "contractor" means any person who executes a works contract and includes a sub-contractor; (14) "to cultivate personally" with all its grammatical variations and cognate expressions means to carry on any agricultural operation on one's own account,- (i) by one's own labour, or (ii) by the labour of one's family, or (iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family. Explanation I.- A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II.- In the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally, if it is cultivated by.....

The Chhattisgarh Value Added Sales Tax Act, 2003 Complete Act

State: Chattisgarh

Year: 2003

.....into a new and different article so understood in commercial parlance having a distinct name, character use, but does not include such activity of manufacture as may be notified;. (o) "Place of business" means any place where a dealer purchases or sells any goods or stores goods or keeps documents or accounts of his purchases or sales or both and also includes- (i) the place of business of an agent where a dealer carries on business through an agent; (ii) any place or building whether any business is carried on therein or not, in which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business; (o) " Prescribed" means prescribed by rules made under this Act; (q) "Purchase price" shall comprise of - (i) the amount payable by a dealer as valuable consideration for the purchase of goods˜ simplicit or; Provided that where goods are purchased together with the packing material or container, then notwithstanding anything contained in this Act, the purchase price of such goods shall be inclusive of the price or cost or value of such packing material or container, whether such.....

The Chhattisgarh Value Added Tax Act, 2003 Complete Act

State: Chattisgarh

Year: 2003

.....into a new and different article so understood in commercial parlance having a distinct name, character, use, but does not include such activity of manufacture as may be notified;. (o) "Place of business" means any place where a dealer purchases or sells any goods or stores goods or keeps documents or accounts of his purchases or sales or both and also includes- (i) the place of business of an agent where a dealer carries on business through an agent; (ii) any place or building whether any business is carried on therein or not, in which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business; (p) "Prescribed" means prescribed by rules made under this Act; (q) "Purchase price" shall comprise of- (i) the amount payable by a dealer as valuable consideration for the purchase of goods 'simplicitor': PROVIDED that where goods are purchased together with the packing material or container, then notwithstanding anything contained in this Act, the purchase price of such goods shall be inclusive of the price or cost or value of such packing material or container, whether such price or.....

West Bengal Value Added Tax Act, 2003 Complete Act

State: West Bengal

Year: 2003

.....in this behalf under this Act or the rules made thereunder; (21) "jute-mill" means a factory as defined in, or declared to be a factory under, the Factories Act, 1948, which is engaged wholly or in part in the manufacture of jute products; (22) "manufacture", with all its grammatical variations and cognate expressions, means producing, making, extracting or processing any goods and includes printing and raising of natural resources like minerals, coal etc.; (23) "net tax", in relation to any period, means (a) in case of a registered dealer, the amount of output tax in excess of the input tax credit claimed by such registered dealer in accordance with the provisions of this Act and the rules made thereunder, (b) in case of any dealer other than a registered dealer, the amount of output tax; (24) "notification" means a notification published in the Official Gazette; (25) "occupier of a jute-mill" means the person who has ultimate control over the affairs of the jute-mill; (26) "output tax", in relation to any period, means the aggregate amount of tax payable by a dealer liable to pay tax under section 10, section 11, section 12, section 13, sub-section (3) of section 14, or.....

Karnataka Value Added Tax Act, 2003 Chapter VIII

Title: Penalties, Offences and Power to Make Rules

State: Karnataka

Year: 2003

.....of" by Karnataka Value Added Tax (Amendment ) Act ,2005. 3. Substituted for the words "penalty equal to" by Karnataka Value Added Tax (Amendment ) Act ,2005. 4. Inserted by Act 6 of 2007 w.e.f. 1.4.2007. 5. Substituted by Act 6 of 2007 w.e.f. 1.4.2007. "(1) A dealer who fails to furnish a return or who fails to pay the tax due on any return furnished as required under Section 35 shall be liable to a 1[penalty not exceeding two hundred rupees] for each day of default in addition to a further penalty of a sum not less than ten per cent but not exceeding fifty per cent of the amount of tax due, together with any tax or interest due." 6. Substituted by Act 4 of 2006 w.e.f. 1.4.2006. "twenty per cent" 7. Inserted by Act 10 of 2008 w.e.f 1.8.2008. 8. Inserted by Act 6 of 2007 w.e.f. 1.4.2007. 9. Substituted by Act 6 of 2005 w.e.f. 19.3.2005. "2[penalty not exceeding] two hundred rupees" 10. Substituted by Act 4 of 2006 w.e.f. 1.4.2006. 11. Shall be and shall be deemed to have been inserted from the first day of April, 2006 by Act 10 of 2008 12. Substituted by Act 6 of 2005 w.e.f. 19.3.2005. "3[penalty not exceeding] to fifty per cent" 13. Substituted by.....

Value Added Tax Act, 2003 Chapter 8

Title: Penalties, Offences and Power to Make Rules

State: Karnataka

Year: 2003

.....limitation to certain proceedings (1) No suit, prosecution or other proceeding shall lie against any officer or servant of the Government, for any act done or purported to be done under this Act without the previous sanction of the Government. (2) No officer or servant of the State Government shall be liable in respect of any such act in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties or the discharge of the functions imposed by or under this Act. (3) No suit shall be instituted against the State Government and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the State Government in respect of any act done or purporting to be done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of. Section 85 - Courts not to set aside or modify assessments except as provided under this Act Notwithstanding anything contained in any law for the time being in force, no suit or other proceedings shall be entertained by any court, except as expressly provided for under this Act, to set aside or modify.....

Value Added Tax Act, 2003 Section 81

Title: Disclosure of Information

State: Karnataka

Year: 2003

.....or accounts or documents produced in accordance with this Act, other than proceedings before a criminal court, shall, save as provided in sub- section (2), be treated as confidential and not withstanding anything contained in the Indian Evidence Act, 1872, no court shall save as aforesaid be entitled to require any officer of the Government to produce before it any such statement, return, account, document or record or any part thereof to give evidence before it in respect thereof. (2) The Commissioner may furnish or cause to be furnished to: (a) any officer, authority or body performing any function under any law relating to the imposition of any tax, duty, cess or fee; or (b) any such officer, authority or body performing any function under any other law as the Government in the public interest may by notification specify, any such information relating to any person in respect of any assessment made under this Act as may, in the opinion of the Commissioner be necessary for the purpose of enabling the officer, authority or body to perform his or its function under that law. (3) If the Government or Commissioner is of the opinion that it is necessary or expedient.....

Karnataka Value Added Tax Act, 2003 Section 81

Title: Disclosure of Information

State: Karnataka

Year: 2003

.....or accounts or documents produced in accordance with this Act, other than proceedings before a criminal court, shall, save as provided in sub- section (2), be treated as confidential and not withstanding anything contained in the Indian Evidence Act, 1872, no court shall save as aforesaid be entitled to require any officer of the Government to produce before it any such statement, return, account, document or record or any part thereof to give evidence before it in respect thereof. (2) The Commissioner may furnish or cause to be furnished to: (a) any officer, authority or body performing any function under any law relating to the imposition of any tax, duty, cess or fee; or (b) any such officer, authority or body performing any function under any other law as the Government in the public interest may by notification specify, any such information relating to any person in respect of any assessment made under this Act as may, in the opinion of the Commissioner be necessary for the purpose of enabling the officer, authority or body to perform his or its function under that law. (3) If the Government or Commissioner is of the opinion that it is necessary or expedient.....

The Kerala Value Added Tax Act, 2003 Complete Act

State: Kerala

Year: 2003

THE KERALA VALUE ADDED TAX ACT, 2003 1 THE KERALA VALUE ADDED TAX ACT, 2003 {UPDATION UPTO FINANCE ACT 2009} An Act to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of Value Added Tax in the State of Kerala. Preamble. - Whereas it is expedient to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of value added tax in the State of Kerala: Be it enacted in the Fifty-fourth Year of the Republic of India as follows: - CHAPTER - I PRELIMINARY 1 . Short title, extent and commencement . " (1) This Act may be called the Kerala Value Added Tax Act, 2003. (2) It extends to the whole of the State of Kerala. (3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint. 2 . Definitions .- In this Act, unless the context otherwise requires, - (i)"Agriculture" with all its grammatical variations cognate expressions, includes floriculture, horticulture, the raisin of crops, grass or garden produce, and also grazing; but does not include dairy farming, poultry farming, stock.....