Bare Act Search Results

Agricultural Income-tax Act, 1957 Section 52

Title: Prosecution to Be at the Instance of the Joint Commissioner

State: Karnataka

Year: 1957

52. Prosecution to be at the instance of the1[Joint Commissioner] (1) A person shall not be proceeded against for an offence under section 50 or section 51 except at the instance of the1[Joint Commissioner.] (2) Before instituting proceedings against any person under sub-section (1), the1[Joint Commissioner] shall call upon such person to show cause why proceedings should not be instituted against him. (3) The1[Joint Commissioner] may either before or after the institution of proceedings compound any such offences. ________________________ 1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

Karnataka Sales Tax Act, 1957 Section 21

Title: Revisional Powers of [X X X] Joint Commissioners

State: Karnataka

Year: 1957

.....(2) shall be exercisable only within a period of four years from the date on which the order was passed. (4) No order shall be passed under sub-section (1) or sub-section (2)enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement.] 7 [(5) The power under this section shall not be exercisable in respect of matters subjected to appeal under section 20.] 8 [(6) Every order passed in revision under this section shall subject to the provisions of sections 22 to 24 and 25-A, be final. Explanation.--For the purposes of this section, 'record' shall include all records relating to any proceedings under this Act available at the time of examination by 2 [x x x] the Joint Commissioner.] _______________________________ 1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964. 2. Omitted by Act 4 of 1999 w.e.f. 1.4.1999. 3. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 4. Substituted by Act 4 of 1999 w.e.f. 1.4.1999. 5. Omitted by Act 9 of 1986 w.e.f. 1.4.1986. 6. Inserted by Act 18 of 1978 w.e.f. 1.9.1978. 7. Inserted by Act 9 of 1986 w.e.f. 1.4.1986. 8. Inserted by Act 11 of 1993 w.e.f. 1.4.1993. .....

Agricultural Income-tax Act, 1957 Section 32A

Title: Revisional Powers of Joint Commissioner

State: Karnataka

Year: 1957

.....shall be passed under sub-section (1) enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement.] 5[(4) The power under this section shall not be exercisable in respect of issues which are the subject matter in appeal under section 32 or section 34 or in a revision before the High Court;] 6[Explanation.--For the removal of doubts, it is hereby declared that subject to the provisions of sub-section (2), the revisional power conferred on the1[Joint Commissioner] by sub-section (1) shall be exercisable in respect of an order passed under this Act, by any authority subordinate to him before or after the conferment of revisional power on him.] ________________________ 1. Inserted by Act 14 of 1983 w.e.f. 1.12.1982. 2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 3. Omitted by Act 18 of 1994 w.e.f. 1.4.1994. 4. Substituted by Act 12 of 1991 w.e.f. 1.4.1991. 5. Inserted by Act 18 of 1994 w.e.f. 1.4.1994. 6. Inserted by Act 23 of 1985 w.e.f. 1.12.1982.

Karnataka Sales Tax Act, 1957 Section 3

Title: Appointment of Commissioner, Additional Commissioner, Joint Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioner of Commercial Taxes, a State Representative and Commercial Tax Officer

State: Karnataka

Year: 1957

.....shall be competent,-- (i) to prepare and sign applications, appeals and other documents; (ii) to appear, represent, act and plead; (iii) to receive notices and other processes; and (iv) to do all other acts connected with such proceedings, on behalf of the State Government or any officer appointed under this Act.] ________________________________ 1. Inserted by Act 10 of 1983 w.e.f. 1.4.1983. 2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 3. Inserted by Act 9 of 1970 w.e.f. 1.4.1970. 4. Re-numbered by Act 9 of 1970 w.e.f. 1.4.1970. 5. Inserted by Act 30 of 1962 w.e.f. 1.10.1962 by notification. Text of the notification is at page 429. 6. Omitted by Act 9 of 1964 w.e.f. 27.2.1964. 7. Inserted by Act 36 of 1986 w.e.f. 8.10.1986. 8. Inserted by Act 7 of 1997 w.e.f. 1.4.1997.

Wealth-tax Act, 1957 Section 13A

Title: Powers of [Director-general or Director],[Chief Commissioner or Commissioner] and [Joint Commissioner] to Make Enquiries

State: Central

Year: 1957

1[13A. Powers of2[Director-General or Director],3[Chief Commissioner or Commissioner] and4[Joint Commissioner] to make enquiries The2[Director-General or Director], the5[Chief Commissioner or Commissioner]and the6[Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that7[an Assessing Officer] has under this Act in relation to the making of enquiries] ________________________ 1. Inserted by Act 46 of 1964, Section 13 w.e.f. 1-4-1965. 2. Substituted by Act 4 of 1988, Section 127, for "Director of Inspection" w.e.f. 1-4-1988. 3. Substituted by Act 4 of 1988, Section 127, for "Commissioner" w.e.f. 1-4-1988. 4. Substituted by Act 4 of 1988, Section 127, for "Inspecting Assistant Commissioner" w.e.f. 1-4-1988. 5. Substituted by Act 4 of 1988, Section 127, for "Commissioner of Wealth-tax" w.e.f. 1-4-1988. 6. Substituted by Act 4 of 1988, Section 127, for "Inspecting Assistant Commissioner of Wealth-tax" w.e.f. 1-4-1988. 7. Substituted by Act 4 of 1988, Section 127, for "a Wealth-tax Officer" w.e.f. 1-4-1988.

Wealth-tax Act, 1957 Section 24

Title: Appeal to the Appellate Tribunal from Orders of the [Joint Commissioner (Appeals)

State: Central

Year: 1957

.....- 2 [(1) An assessee objecting to an orderpassed by the 1 [Deputy Commissioner (Appeals)] 3 [or theCommissioner (Appeals) under section 18 or section 18A or section 23, 4 [section 23A] or sub-section (2) of section 37, 5 [*****]may appeal to the Appellate Tribunalwithin sixty days of the date on which the order is communicated tohim.] (2) The Commissioner may, if he is notsatisfied as to the correctness of any order passed by 6 [aCommissioner (Appeals) under sub-section (10) of section 23A] direct the 7 [Assessing Officer] to appeal tothe Appellate Tribunal against such order, and such appeal may be made at anytime before the expiry of sixty days of the date on which the order iscommunicated to the Commissioner. 8 [(2A) The 7[AssessingOfficer] or the assessee, as the case may be, on receipt of notice that anappeal against the order of 8[*****]the Commissioner (Appeals) hasbeen preferred under sub-section (1) or sub-section (2) by the other patty, may, notwithstanding that he may nothave appealed against such order or any part thereof, within thirty days ofme receipt of the notice, file amemorandum of cross objections,verified in the prescribed manner against any part.....

Wealth Tax Act, 1957 Complete Act

State: Central

Year: 1957

WEALTH TAX ACT, 1957 WEALTH TAX ACT, 1957 27 of 1957 An Act to provide for the levy of wealth-tax BE it enacted by Parliament in the Eighth Year of the Republic of India as follows:- SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Wealth-tax Act, 1957. (2) It extends to the whole of India. (3) It shall be deemed to have come into force on the 1st day of April, 1957. SECTION 02: DEFINITIONS In this Act, unless the context otherwise requires,- (a)2[***] 3[(b) "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act; (c) "assessee" means a person by whom wealth-tax or any other sum of money is payable under this Act, and includes- (i) every person in respect of whom any proceeding under this Act has been taken for the determination of wealth-tax payable by him or by any other person or the amount of refund due to him or such other person : (ii) every person who is deemed to be an assessee under this Act ; (iii) every person who is deemed to be an assessee in default under this Act; 4[(ca) "Assessing Officer " means the Deputy Commissioner of Income-tax or the Assistant Commissioner or the.....

Karnataka Sales Tax Act, 1957 Chapter VI

Title: Appeal and Revision

State: Karnataka

Year: 1957

.....Act 4 of 1999 w.e.f. 1.4.1999. 3. Inserted by Act 18 of 1994 w.e.f. 1.4.1994. 4. Inserted by Act 7 of 1997 w.e.f. 1.4.1997. 5. Substituted by Act 9 of 1970 w.e.f. 1.4.1970. 6. Omitted by Act 16 of 1989 w.e.f. 1.4.1989. 7. Inserted by Act 16 of 1989 w.e.f. 1.4.1989. 8. Substituted by Act 15 of 1970 w.e.f. 1.4.1964. 9. Substituted by Act 18 of 1978 w.e.f. 1.9.1978. Section 20 - Appeals 1 [20. Appeals 2 [(1) Any person objecting to an order affecting him passed under the provisions of this Act by any officer not above the rank of a Deputy Commissioner may appeal to the Joint Commissioner:] 3 [Provided that no such appeal shall lie against an order in respect of which an application under section 12-D has been made.] (2) The appeal shall be preferred within thirty days,-- (i) in respect of an order of assessment, from the date on which the notice of assessment was served on the appellant, and (ii) in respect of any other order, from the date on which the order was communicated to the appellant: Provided that the appellate authority may admit an appeal preferred after the period of thirty days aforesaid, 4 [but within a further period of one hundred and.....

Wealth-tax Act, 1957 Chapter VIII

Title: Miscellaneous

State: Central

Year: 1957

.....proceeding under this Act or after the completion thereof, but before the service of notice under rule 2 of the Second Schedule to the Income-tax Act as made applicable to this Act by section 32, any assessee creates a charge on, or parts with (by way of sale, mortgage gift, exchange or any other mode of transfer whatsoever) the possession of any of his assets in favour of any other person, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the assessee as a result of the completion of the proceeding or otherwise: Provided that such charge or transfer shall not be void, if it is made - (i) for adequate consideration and without notice of the pendency of such proceeding or, as the case may be, without notice "of such tax or other sum payable by the assessee; or (ii) with the previous permission of the2[Assessing Officer]. (2) This section applies to cases where the amount of tax or other sum payable or likely to be payable exceeds] five thousand rupees and the assets charged or transferred exceed ten thousand rupees in value. Explanation. -In this section, "assets" means land, building, machinery, plant,.....

Karnataka Sales Tax Act, 1957 Chapter VII

Title: Miscellaneous

State: Karnataka

Year: 1957

.....sales or deliveries of goods in such form and in such manner as may be specified by him. _______________________________ 1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964. 2. Omitted by Act 7 of 1966 w.e.f. 1.4.1966. Section 26 - Accounts to be maintained by dealers (1) 1 [Every person registered or licensed under this Act and every dealer or other person liable to get himself registered under this Act shall keep and maintain true and correct accounts and such other records as may be prescribed] in Kannada or English or Hindi or Marathi or in such other language as the State Government may by notification specify, 1 [relating to his business, showing such particulars as may be prescribed, and such particulars may be different for different classes of persons or dealers;] and in case the accounts maintained in the ordinary course, do not show the same in an intelligible form, he shall maintain a true and correct account in such form as may be prescribed in this behalf: 2 [Proviso x x x] (2) The Commissioner may, subject to such conditions or restrictionsas may be prescribed in this behalf, by notice in writing direct any dealer or by notifications direct any.....