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Start Free TrialCentral Excise Tariff (Amendment) Act, 2004 Section 2
Title: Insertion of New Section 5
State: Central
Year: 2004
In the Central Excise Tariff Act, 1985(5 of 1986). (hereinafter referred to as the principal Act), after section 4, the following section shall be inserted, namely:- 5. Power of Central Government to amend First and Second Schedules. (1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the First Schedule and the Second Schedule: Provided that such amendment shall not alter or affect in any manner the rates specified in the First Schedule and the Second Schedule in respect of goods at which duties of excise shall be leviable on the goods under the Central Excise Act, 1944 (1 of 1944). (2) Every notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree that the notification.....
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Chapter IV
Title: Registration
State: Karnataka
Year: 2004
(1) Every promoter, and every person selling lottery tickets received from a promoter directly or otherwise, shall get himself registered under this Act in such manner on payment of such fee and within such period as may be prescribed. Provided that a person ordinarily selling lottery tickets (other than lottery tickets of any computerized network lottery) in retail shall not be liable to get himself registered. (2) The registration may be renewed from year to year on payment of the prescribed fee until it is cancelled. (3) Nothing contained in this Section shall apply to the Government of India or Government of any State or Union Territory or any country except when it sells the lottery tickets itself.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Chapter VI
Title: Appeal and Revision
State: Karnataka
Year: 2004
.....communication of such order. (3) (a) No appeal against an order shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of payment of tax and penalty not disputed in appeal. (b) Notwithstanding that an appeal has been preferred under sub-section (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred. (4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner. (5) In disposing of an appeal, the appellate authority, may, after giving the appellant a reasonable opportunity of being heard.- (i) confirm, reduce, enhance or annul the order; (ii) set aside the order and direct the prescribed authority to pass a fresh order after such enquiry as may be directed; or (iii) pass such orders as it may think fit. (6) Every order passed on appeal under this Section shall subject to the provisions of Sections 17 and 18, be final. Section 16 - Revisional powers of Joint Commissioner (1) The Joint Commissioner may on his own motion call for and examine the record of any order passed or proceedings recorded under the provisions of this Act by.....
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 14
Title: Tax Payable on Transfer of Business, Assessment of Legal Representatives, Etc.
State: Karnataka
Year: 2004
.....or penalty is partitioned, the assessment of the tax and the imposition of penalty shall be made as if no partition of the family had taken place, and every person who was a member of the family before the partition shall be jointly and severally liable to pay the tax or penalty assessed or imposed. (6) Where a promoter dies, his executor, administrator or other legal representative shall be deemed to be the promoter for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased promoter: Provided that, in respect of any tax, penalty or fee assessed as payable by any such promoter or any tax, penalty or fee, which would have been payable by him under this Act if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hands.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 13
Title: Recovery of Tax, Penalty, or Any Other Amount, from Certain Other Persons
State: Karnataka
Year: 2004
.....the promoter for the amount due under this Act, whichever is less. (5) Where any person to whom a notice under this Section is sent, proves to the satisfaction of the Assistant Commissioner issuing such notice, that the sum demanded or any part thereof is not due by him to the promoter or other person or that he does not hold any money for or on account of the promoter, then nothing contained in this Section shall be deemed to require such person to pay the sum demanded or any part thereof, to the Assistant Commissioner. (6) Any amount which a person is required to pay to the Assistant Commissioner or for which he is personally liable to the Assistant Commissioner under this Section shall, if it remains unpaid, be a charge on the properties of the said person and may be recovered as if it were an arrear of land revenue or arrear of sales tax. (7) For the purpose of this Section, the amount due to a promoter or money held for or on account of a promoter or other person by any person shall be computed after taking into account such claims, if any, as may have fallen due for payment by such promoter or other person to such person and as may be lawfully subsisting.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 12
Title: Payment and Recovery of Tax
State: Karnataka
Year: 2004
.....the expiry of the time specified under sub-section (1). Explanation.- For the purposes of clause (ii), the interest payable for a part of a month shall be proportionately determined. (3) Any amount, which remains unpaid under this Act after the due date of payment, shall be recoverable from a promoter in the manner specified under this Act. (4) Any tax due or assessed, or any other amount due under this Act from a promoter or any other person, may without prejudice to any other mode of collection be recovered.- (i) as if it were an arrear of land revenue; or (ii) as if it were an arrear of sales tax under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957).
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 9
Title: Returns and Assessment
State: Karnataka
Year: 2004
.....under Section 11, the full amount of tax payable by him for the period to which such return relates and shall furnish along with the return satisfactory proof of the payment of such tax, and after the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed. (3) If the Assistant Commissioner is satisfied that any return submitted under sub-section (1) is correct and complete, he shall assess the promoter or person on the basis thereof. (4) If no return is submitted by the promoter under sub-section (1) before the period prescribed or if the return submitted by him appears to the Assistant Commissioner to be incorrect or incomplete, he shall assess the promoter to the best of his judgment recording the reasons for such assessment: Provided that before taking action under this sub-section the promoter or person shall be given reasonable opportunity of proving the correctness and completeness of the return submitted by him. (5) While making any assessment under sub-section (4), the Assistant Commissioner may also direct the promoter to pay in addition to the tax assessed a penalty equal to one half of the.....
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Chapter V
Title: Return, Assessment, Payment, Recovery and Collection of Tax
State: Karnataka
Year: 2004
.....be recovered.- (i) as if it were an arrear of land revenue; or (ii) as if it were an arrear of sales tax under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). Section 13 - Recovery of tax, penalty, or any other amount, from certain other persons (1) The Assistant Commissioner may at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the promoter at his last address known to the Assistant Commissioner, require any person from whom money is due or may become due to the promoter or other person who holds or may subsequently hold money for or on account of the promoter or other person to pay to the Assistant Commissioner, either forthwith upon the money becoming due or being held at or within the time specified in the notice, not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due by the promoter or other person in respect of arrears of tax or penalty or the whole of the money when it is equal to or less than that amount. (2) The Assistant Commissioner may at any time or from time to time amend or revoke any such notice or extend the time for making any.....
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 4
Title: Jurisdiction of Officers
State: Karnataka
Year: 2004
(1) The Joint Commissioners shall perform their functions in respect of such areas or of such promoters or classes of promoters or of such cases or classes of cases as the Commissioner may direct. (2) The Assistant Commissioners shall perform their functions in respect of such areas or of such promoters or classes of promoters or such cases or classes of cases as the Commissioner may direct.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 16
Title: Revisional Powers of Joint Commissioner
State: Karnataka
Year: 2004
(1) The Joint Commissioner may on his own motion call for and examine the record of any order passed or proceedings recorded under the provisions of this Act by the Assistant Commissioner and against which no appeal has been preferred under Section 15, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings in so far as it is prejudicial to the interests of revenue and pass such order with respect thereto as he thinks fit. (2) In relation to an order passed under this Act, the power under sub-section (1) shall be exercisable only within a period of two years from the date on which the order was passed. (3) No order shall be passed under sub-section (1) enhancing any assessment, unless an opportunity has given to the promoter to show cause against the proposed enhancement. (4) Every order passed in revision under this Section shall subject to the provisions of Sections 17 and 18, be final.
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