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Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

.....data stored in a floppy, disc, tape or any other form of electro-magnetic data storage device;] (13) "business" includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture; (14)"capital asset" means property of any kind held by an assessee, whether or not connected with his business or profession, but does not include- (i) any stock-in-trade, consumable stores or raw materials held for the purposes of his business or profession; 29 The following shall be substituted by the Finance Act, 2007, w.e.f. 01.04.2008. "(ii) personal effects, that is to say, movable property (including wearing apparel and furniture) held for personal use by the assessee or any member of his family dependent on him, but excludes- (a) jewellery; (b) archaeological collections; (c) drawings; (d) paintings; (e) sculptures; or (f) any work of art. Explanation.--For the purposes of this sub-clause, "jewellery" includes-- (a) ornaments made of gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals, whether or not containing any precious or semi-precious stone, and whether or not worked or sewn.....

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The Kerala Value Added Tax Act, 2003 Complete Act

State: Kerala

Year: 2003

.....in a floppy, disc, tape or any other forms of electromagnetic data storage device." (ix) "Business" includes " (a) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture adventure or concern; (x) "Capital goods" means plant, machinery, equipments including pollution / quality control, lab and cold storage equipments used in manufacture, processing, excluding for job works or rendering of services, packing or storage of goods in the course of business and delivery vehicles but shall not include such goods and civil structure as may be notified by Government. (xi) "Casual trader" means a person who whether as principal, agent or in any other capacity, has occasional transactions involving buying, selling, supplying or distributing goods in the State, whether for cash or.....

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Juvenile Justice (Care and Protection of Children) Act, 2000 Chapter IV

Title: Rehabilitation and Social Reintegration

State: Central

Year: 2000

.....or any other officer appointed for the purpose, on the progress of each juvenile or the child; (d) for the standards and the nature of services to be maintained by such after care organisations; (e) for such other matters as may be necessary for the purpose of carrying out the scheme of after-care programme for the juvenile or the child: Provided that any rule made under this section shall not provide for such juvenile or child to stay in the after-care organisation for more than three years: Provided further that a juvenile or child over seventeen years of age but less than eighteen years of age would stay in the after-care organisation till he attains the age of twenty years. Section 45 - Linkages and co-ordination The State Government may make rules to ensure effective linkages between various governmental, non-governmental, corporate and other community agencies for facilitating the rehabilitation and social reintegration of the child.

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Karnataka Sales Tax Act, 1957 Chapter III

Title: Incidence and Levy of Tax

State: Karnataka

Year: 1957

.....dealer, at every point of sale at the rate of four percent on the taxable turnover in each year relating to such goods: Provided where the own manufactured silk fabrics are sold to a dealer liable to tax under this Act, the sale of such silk fabrics shall not be deemed to be a sale by a dealer liable to tax under this Act.] Explanation.--For the purpose of this sub-section and sub-section (8) of section 17, "silk fabrics" means 8 [silk fabrics in which the proportion of silk is sixty percent or more by weight of the total fibre content] but excluding any cloth on which a duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), has been levied.] 9 [(1-D x x x ] 10 [(2) Notwithstanding anything contained in sub-section (5), 1 [every dealer,] shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act, 11 [on the sale of any goods which he has purchased in the course of inter-State trade or commerce in respect of which the concessional rate of tax under clause (b) of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been levied.]] (3) Notwithstanding.....

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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,.....

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The Payment of Salaries and Allowances (Amendment) Act, 2008 Complete Act

State: Kerala

Year: 2008

.....at once. 2. Amendment of section 3.- In the Payment of Salaries and Allowances Act, 1951 (XIV of 1951) (hereinafter referred to as the principal Act), in section 3, for the words "two thousand and five hundred rupees", the words "seven thousand and five hundred rupees" shall be substituted. 3. Amendment of section 4.- In section 4 of the principal Act, for the words "two thousand and five hundred rupees", the words "seven thousand and five hundred rupees" shall be substituted. 4. Amendment of section 7.- In section 7 of the principal Act.- (i) in sub-section (1), for the words "travelling and daily allowances", the words " travelling allowances, incidental expenses and daily allowances" shall be substituted; (ii) in sub-section (2), for the words "travelling and daily allowances", the words " travelling allowances, incidental expenses and daily allowances" shall be substituted.; (iii) in sub-section (3), for the words "travelling and daily allowances", the words " travelling allowances, incidental expenses and daily allowances" shall be substituted; (iv) in sub-section (4), for the words "travelling and daily allowances", the words " travelling allowances, incidental.....

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Juvenile Justice (Care and Protection of Children) Act, 2000 Chapter V

Title: Miscellaneous

State: Central

Year: 2000

.....to be decided in terms of clause (l) of section 2 and other provisions contained in this Act and the rules made thereunder, irrespective of the fact that he ceases to be a juvenile on or before such date and accordingly he shall be sent to the special home or a fit institution, as the case may be, for the remainder of the period of the sentence but such sentence shall not in any case exceed the maximum period provided in section 15 of this Act.] ___________________________________________________ 1. Inserted by the Juvenile Justice (Care and Protection of Children) Amendment Act, 2006, dated 22.08.06. 2. Substituted for the words "may direct" by the Juvenile Justice (Care and Protection of Children) Amendment Act, 2006, dated 22.08.06 Section 64 - Juvenile in conflict with law undergoing sentence at commencement of this Act In any area in which this Act is brought into force, the State Government or the local authority2[shall direct]that a juvenile in conflict with law who is undergoing any sentence of imprisonment at the commencement of this Act, shall, in lieu of undergoing such sentence, be sent to a special home or be kept in fit institution in such manner.....

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Finance (No. 2) Act, 1998 Complete Act

State: Central

Year: 1998

.....(c) in clause (15), in sub-clause (iv), in the Explanation, after clause (a), the following clause shall be inserted, namely :- "(aa) the manufacture of computer software or recording of programme on any disc, tape, perforated media or other infor- mation device; or" (d) clause (18A) shall be omitted; (e) clauses (22) and (22.4) shall be omitted; (f) in clause (23C)- (A) after sub clause (iiia), the following sub-clauses shall be inserted, namely - "(iiiab) any university or other educational institution existing solely for educational purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiiac) any hospital or other institution for the reception and treat- ment of persons suffering from illness or mental defective - ness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiad) any university or other educational institution existing solely for educational purposes and not for purposes of profit if.....

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Insurance Rules, 1939 Complete Act

State: Central

Year: 1939

.....[or a Fellow of Actuarial Society of India]: Provided that where application is made to the Controller of Insurance and it Is shown to his satisfaction that the employment of an Associate of such institute of actuaries or of such Faculty of Actuaries 33. Ins. by S.O. 961 (E), dated 24th March. 1992. [or of such Actuarial Society] or of any other person having actuarial knowledge for any specified purpose is expedient in order to enable an Insurer or a provident society to carry out any of his or its obligations under the Act, the Controller of Insurance may grant the application and permit such person to sign as actuary for the specified purpose, subject to such conditions and restric- tions as the Controller of Insurance thinks fit to impose. Rule 4 . . [* * * * * * * CHAPTER 3 Deposits with the Bank Rule 5 Deposits with the Bank (1) Deposits made in pursuance of the Act shall be held by that office of the Bank (hereinafter referred to as the appropriate Indian office) in whose area of administration the principal office in the State of the depositor is situated : Provided that deposits in sterling securities shall be held by the London office of the Bank on behalf of.....

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The Chhattisgarh Value Added Sales Tax Act, 2003 Complete Act

State: Chattisgarh

Year: 2003

.....of Revenue constituted under the Chhattisgarh Land Revenue code 1959 (No. 20 of 1959); (d) "Business " includes,- (i) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and (ii) Any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say" (a) Goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and (b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electrical energy or any other form of power; (e).....

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