State : Orissa
Year : 1961
THE ORISSA SALES TAX VALIDATION ACT, 1961 THE ORISSA SALES TAX VALIDATION ACT, 1961 [For the Statement of Objects and Reasons see Orissa Gazette, Extraordinary dated the 23rd August, 1961 (No.600).] ORISSA ACT 7 OF 1961 [Received the assent of the Governor on the 10th September 1961, first published in an extra-ordinary issue of the Orissa Gazette, dated the 18th September 1961] AN ACT TO VALIDATE CERTAIN ASSESSMENT UNDER THE ORISSA SALES TAX ACT, 1947 Orissa Act 14 of 1947. WHEREAS it is expedient to validate assessments made on gold ornament dealers under the Orissa Sales Tax Act, 1947; It is hereby enacted by the Legislature of the State of Orissa in the Twelfth Year of the Republic of India as follows:- Short title, extent and commencement. 1 . (1) This..... List Judgments citing this sectionTitle : Compulsory Deposit Scheme (Income Tax Payers) Act, 1974,
State : Central
Year : 1974
Preamble1 - COMPULSORY DEPOSIT SCHEME (INCOME TAX PAYERS) ACT, 1974 Section1 - Short title, extent and commencement Section2 - Definitions Section3 - Persons liable to make compulsory deposits Section4 - Requirement as to compulsory deposit Section5 - Time for making compulsory deposit Section6 - Order by Income-tax Officer for compulsory deposit in certain cases Section7 - Compulsory deposit to carry simple interest Section7A - Compulsory deposit to be exempt for purposes of wealth-tax Section8 - Repayment of compulsory deposit Section9 - Intimation regarding compulsory deposit Section10 - Penalty for failure to make compulsory deposit Section11 - Authorities Section12 - Appeals and revisions Section12A - Special review in certain cases Section13 - Rectification of..... List Judgments citing this sectionTitle : Charge of Agricultural Income-tax
State : Karnataka
Year : 1957
(1) Agricultural Income-tax at the rate or rates specified in1[x x x] the Schedule to this Act shall be charged for each financial year commencing from the first April 1957 in accordance with and subject to the provisions of this Act, on the total agricultural income of the previous year of every person. 2[Provided that where by virtue of any provision of this Act, agricultural income tax is to be charged in respect of the income of a period other than the previous year, agricultural income in the total tax shall be charged accordingly.] (2) Where there is included agricultural income of an assessee any income exempted from agricultural income-tax by or under the provisions of this Act, the agricultural income-tax payable by the assessee shall be an amount bearing to the total..... View Complete Act List Judgments citing this sectionTitle : Income-tax Authorities
State : Karnataka
Year : 1957
17. Income-Tax Authotities (1) There shall be the following classes of income-tax authorities for the purposes of this Act, namely:-- (a) Commissioner of Agricultural Income-tax; 1[(aa)2[Additional Commissioner] of Agricultural Income-tax;] (b)2[Joint Commissioner] of Agricultural Income-tax; 3[(bb)2[Deputy Commissioner] of Agricultural Income-Tax;] (c)2[Assistant Commissioner of Agricultural Income-tax] 4[(d)2[Agricultural Income-tax Officers]] (2) The authorities specified in sub-section (1) shall be appointed by the State Government and shall exercise such powers and perform such functions and duties under this Act in respect of such classes of persons or classes of income and in such areas,5[as the Commissioner may, by notification in the official Gazette, direct.] ..... View Complete Act List Judgments citing this sectionTitle : Return of Income, Assessment, Etc.
State : Karnataka
Year : 1957
(1) Every person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax1 [or every person who holds land under plantation crop the total extent of which is not less than2 [fifteen acres]] shall furnish to the 3 [Assistant Commissioner of AgriculturalIncome-tax] so as to reach him before the 4 [expiry of four months from the end of the previousyear] a return in the prescribed form and verified in the prescribed manner, setting forth his total agricultural income during the previous year: 5 [Provided that the return of agricultural income for the previous year ending on or after the 31st March, 1982, but before the date of commencement of the Karnataka Agricultural Income-tax (Amendment) Act, 1983 shall be..... View Complete Act List Judgments citing this sectionTitle : Recovery of Tax and Penalties
State : Karnataka
Year : 1957
(1) Any amount specified as payable in a notice of demand under section 31 or an order under section 32,1[section 32A,] section 34 or section 35, shall be paid within the time, at the place and to the person mentioned in a notice or order or if a time is not so mentioned, then on or before the first day of the second month following the date of the service of the notice or order and any assessee failing so to pay shall be deemed to be in default: 2[Proviso x x x] (2) If an assessee makes an application within the time mentioned in the notice of demand in section 31, for being allowed to pay the tax due, the3[Assistant Commissioner of Agricultural Income-tax] may in his discretion, by order in writing, allow the assessee to pay the tax due, in instalments not exceeding four in number..... View Complete Act List Judgments citing this sectionTitle : Miscellaneous
State : Karnataka
Year : 1957
(1) Subject to any orders passed under sub-section (2), the agricultural income of a person shall be assessed by the1[Assistant Commissioner of Agricultural Income-tax] of the area in which is situated the land from which the greater part of the agricultural income is derived: Provided that where an assessee has made a return under sub-section (1) of section 18 to the1[Assistant Commissioner of Agricultural Income-tax] having jurisdiction over the assessees place of residence or the place where any of his lands is situated or where his accounts are maintained, he shall be deemed to have elected such place as his place of assessment and it shall be accepted by the Officer concerned unless for reasons to be recorded in writing he passes an order that the assessment shall be made in any..... View Complete Act List Judgments citing this sectionState : Central
Year : 1974
COMPULSORY DEPOSIT SCHEME (INCOME TAX PAYERS) ACT, 1974 COMPULSORY DEPOSIT SCHEME (INCOME TAX PAYERS) ACT, 1974 38 of 1974 1st September, 1974 An Act to provide, in the interest of national economic development, for compulsory deposit by certain classes of income-tax payers and for the framing of a scheme in relation thereto, and for matters connected there with or incidental thereto. Be it enacted by Parliament in the Twenty-fifth Year of the Republic of India as follows :- SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called The Compulsory Deposit Scheme (Income-tax Payers) Act 1974. (2) It extends to the whole of India. (3) It shall be deemed to have come into force on the 17th day of July, 1974. SECTION 02: DEFINITIONS - In this Act,..... List Judgments citing this sectionTitle : Companies (Surcharge on Income-tax) Act, 1971
State : Central
Year : 1971
COMPANIES (SURCHARGE ON INCOME-TAX) ACT, 1971 [Act, No. 62 of 1971] [23rd December, 1971] PREAMBLE An Act to provide for the levy of a surcharge on income-tax payable in advance by companies during the financial year 1971-72 under the Income-tax Act, 1961. BE it enacted by Parliament in the Twenty-second Year of the Republic of India as follows: - View Complete Act List Judgments citing this sectionTitle : Direct-tax Laws (Miscellaneous) Repeal Act, 2000
State : Central
Year : 1954
THE DIRECT-TAX LAWS (MISCELLANEOUS) REPEAL ACT, 2000 [Act, No. 20 of 2000] [9th June, 2000] PREAMBLE An Act to repeal certain enactments relating to direct taxes. Be it enacted by parliament in the Fifty-first Year of the Republic of India as follows:-- 1. Short title This Act may be called the Direct-tax Laws (Miscellaneous) Repeal Act, 2000. 2. Repeal of certain enactments The enactments specified in the Schedule are hereby repealed. 3. Savings (1) The repeal by this Act of any enactment shall not-- (a) affect any other enactment in which the repealed enactment has been applied, incorporated or referred to; (b) affect the validity, invalidity effect or consequences of anything already done or suffered, or any right, title, in immunity, obligation or liability..... View Complete Act List Judgments citing this section